Union of India - Act
The Central Goods and Services Tax Rules, 2017
UNION OF INDIA
India
India
The Central Goods and Services Tax Rules, 2017
Rule THE-CENTRAL-GOODS-AND-SERVICES-TAX-RULES-2017 of 2017
- Published on 19 June 2017
- Commenced on 19 June 2017
- [This is the version of this document at 19 January 2022.]
Chapter I
Preliminary
1. Short title, [***] [Omitted 'Extent' by Notification No. G.S.R. 644(E), dated, 27.6.2017 (w.e.f. 19.6.2017).] and Commencement.
2. Definitions.
- In these rules, unless the context otherwise requires, -Chapter II
[Composition Levy] [Substituted 'Composition Rules' by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]
3. Intimation for composition levy.
4. Effective date for composition levy.
5. Conditions and restrictions for composition levy.
6. Validity of composition levy.
7. Rate of tax of the composition levy.
- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table: -| [Sl. No. [Substituted by Notification No. G.S.R. 412(E), dated 25.6.2020.] | Section under which composition levy is opted | Category of registered persons | Rate of tax |
| (1) | (1A) | (2) | (3) |
| 1. | Sub-sections (1) and (2) of section 10 | Manufacturers, other than manufacturers of suchgoods as may be notified by the Government | half per cent of the turnover in the State orUnion territory |
| 2. | Sub-sections (1) and (2) of section 10 | Suppliers making supplies referred to in clause(b) of paragarph 6 of Schedule II | two and a half per cent of the turnover in theState or Union territory |
| 3. | Sub-sections (1) and (2) of section 10 | Any other supplier eligible for composition levyunder sub-sections (1) and (2) of section 10 | half per cent of the turnover of taxablesupplies of goods and services in the State or Union territory |
| 4. | Sub-section (2A) of section 10 | Registered persons not eligible under thecomposition levy under sub-sections (1) and (2), but eligible toopt to pay tax under sub-section (2A), of section 10 | three per cent of the turnover of supplies ofgoods and services in the State or Union territory.] |
Chapter III
Registration
8. Application for registration.
9. Verification of the application and approval.
10. Issue of registration certificate.
10A. [ Furnishing of Bank Account Details. [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]
- After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account [which is in name of the registered person and obtained on Permanent Account Number of the registered person], or any other information, as may be required on the common portal in order to comply with any other provision.][Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.] [Inserted by Notification No. G.S.R. 659(E), dated 24.9.2021 (w.e.f. 19.6.2017).]10B. [ Aadhaar authentication for registered person. [Inserted by Notification No. G.S.R. 659(E), dated 24.9.2021 (w.e.f. 19.6.2017).]
- The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be eligible for the purposes as specified in column (2) of the Table below:Table| S. No. | Purpose |
| (1) | (2) |
| 1. | For filing of application for revocation ofcancellation of registration inFORM GST REG- 21underRule 23 |
| 2. | For filing of refund application inFORMRFD-01under rule 89 |
| 3. | For refund under rule 96 of the integrated taxpaid on goods exported out of India |
11. [ Separate registration for multiple places of business within a State or a Union territory. [Substituted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]
12. Grant of registration to persons required to deduct tax at source or to collect tax at source.
13. Grant of registration to non-resident taxable person.
14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient.
15. Extension in period of operation by casual taxable person and non-resident taxable person.
16. Suo moto registration.
17. Assignment of Unique Identity Number to certain special entities.
18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.
19. Amendment of registration.
20. Application for cancellation of registration.
- A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking cancellation of his registration under sub-section (1) of section 29 shall electronically submit an application in FORM GST REG-16, including therein the details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock on the date from which the cancellation of registration is sought, liability thereon, the details of the payment, if any, made against such liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner:[***] [Omitted by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)]21. Registration to be cancelled in certain cases.
- The registration granted to a person is liable to be cancelled, if the said person,-21A. [ Suspension of registration. [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]
22. Cancellation of registration.
23. Revocation of cancellation of registration.
24. Migration of persons registered under the existing law.
25. [ Physical verification of business premises in certain cases. [Substituted by Notification No. G.S.R. 199(E), dated 23.3.2020 (w.e.f. 19.6.2017).]
- Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication [or due to not opting for Aadhaar authentication] before the grant of registration, or due to any other reason after the grant of registration, he may get such verification of the place of business, in the presence of the said person, done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.]26. Method of authentication.
27. Value of supply of goods or services where the consideration is not wholly in money.
- Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall,-(a)be the open market value of such supply;(b)if the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money, if such amount is known at the time of supply;(c)if the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or services or both of like kind and quality;(d)if the value is not determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration in money and such further amount in money that is equivalent to consideration not in money as determined by the application of rule 30 or rule 31 in that order.Illustration. - (1) Where a new phone is supplied for twenty thousand rupees along with the exchange of an old phone and if the price of the new phone without exchange is twenty four thousand rupees, the open market value of the new phone is twenty four thousand rupees.28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.
- The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-29. Value of supply of goods made or received through an agent.
- The value of supply of goods between the principal and his agent shall-30. Value of supply of goods or services or both based on cost.
- Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services.31. Residual method for determination of value of supply of goods or services or both.
- Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent with the principles and the general provisions of section 15 and the provisions of this Chapter:Provided that in the case of supply of services, the supplier may opt for this rule, ignoring rule 30.31A. [ Value of supply in case of lottery, betting, gambling and horse racing. [Inserted by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)]
32. Determination of value in respect of certain supplies.
32A. [ Value of supply in cases where Kerala Flood Cess is applicable. [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]
- The value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess.]33. Value of supply of services in case of pure agent.
- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,-34. [ Rate of exchange of currency, other than Indian rupees, for determination of value. [Substituted 'The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date of time of supply in respect of such supply in terms of Section 12 or, as the case may be, section 13 of the Act.' by Notification No. G.S.R. 965(E), dated 27.7.2017 (w.e.f. 19.6.2017).]
35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.
- Where the value of supply is inclusive of integrated tax or, as the case may be, central tax, State tax, Union territory tax, the tax amount shall be determined in the following manner, namely,-Tax amount = (Value inclusive of taxes X tax rate in % of IGST or, as the case may be, CGST, SGST or UTGST) ÷ (100 + sum of tax rates, as applicable, in %)Explanation. - For the purposes of the provisions of this Chapter, the expressions-36. Documentary requirements and conditions for claiming input tax credit.
37. Reversal of input tax credit in the case of non-payment of consideration.
38. Claim of credit by a banking company or a financial institution.
- A banking company or a financial institution, including a non-banking financial company, engaged in the supply of services by way of accepting deposits or extending loans or advances that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely,-39. Procedure for distribution of input tax credit by Input Service Distributor.
40. Manner of claiming credit in special circumstances.
41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.
41A. [ Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory. [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.
43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.
44. Manner of reversal of credit under special circumstances.
44A. [ Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar. [Inserted by Notification No. G.S.R. 1023(E), dated 17.8.2017 (w.e.f. 19.6.2017).]
- The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the CENVAT Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules.] [Inserted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.
46. Tax invoice.
- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-46A. [ Invoice-cum-bill of supply. [Inserted by Notification No. G.S.R 1251(E), dated 13.10.2017 (w.e.f 19.6.2017).]
- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single "invoice-cum-bill of supply" may be issued for all such supplies.] [Substituted by Notification No. G.S.R. 965(E), dated 27.7.2017 (w.e.f. 19.6.2017).]47. Time limit for issuing tax invoice.
- The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service:Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made.48. Manner of issuing invoice.
49. Bill of supply.
- A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,-50. Receipt voucher.
- A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,-51. Refund voucher.
- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-52. Payment voucher.
- A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:-53. Revised tax invoice and credit or debit notes.
54. Tax invoice in special cases.
1A. [ (a) A registered person having the same PAN and State code as an Input Service Distributor, may issue an invoice or as the case may be , a credit or debit note to transfer the credit of common input services to the Input Services Distributor, which shall contain the following details :-
(i)name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor;(ii)a consecutive serial number not exceeding sixteen characters, in one or multiple series containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as "_" and "/" respectively and any combination thereof, unique for a financial year;(iii)date of its issue;(iv)Goods and Services Tax Identification Number of supplier of common services and original invoice number whose credit is sought to be transferred to the Input Services Distributor;(v)name, address and Goods and Services Tax Identification Number of the Input Service Distributor;(vi)taxable value, rate and amount of the credit to be transferred; and(vii)signature or digital signature of the registered person or his authorised representative.(b)The taxable value in the invoice issued under clause (a) shall be the same as the value of the common services;]55. Transportation of goods without issue of invoice.
55A. [ Tax invoice or bill of supply to accompany transport of goods. [Inserted by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)]
- The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules] [Inserted by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)].[Chapter VII] [Inserted 'Chapter IV, Chapter V, Chapter VI, Chapter VII, Chapter VIII, Chapter IX, Chapter X, Chapter XI, Chapter XII, Chapter XIII, Chapter XIV, Chapter XV, Chapter XVI' by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).] Accounts and Records56. Maintenance of accounts by registered persons.
57. Generation and maintenance of electronic records.
58. Records to be maintained by owner or operator of godown or warehouse and transporters.
59. [ Form and manner of furnishing details of outward supplies. [Substituted by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]
| (5) The details of outward supplies of goods or services or both furnished using the IFF shall include the -(a) invoice wise details of inter-State and intra-State supplies made to the registered persons;(b) debit and credit notes, if any, issued during the month for such invoices issued previously. |
60. [ Form and manner of ascertaining details of inward supplies. [Substituted by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]
61. [ Form and manner of furnishing of return. [Substituted by Notification No. G.S.R. 698(E), dated 10.11.2020 (with effect from the 1st day of January, 2021).]
| S. No. | Class of registered persons | Due Date |
| (1) | (2) | (3) |
| 1. | Registered persons whose principal place ofbusiness is in the States of Chhattisgarh, Madhya Pradesh,Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu,Telangana, Andhra Pradesh, the Union territories of Daman and Diuand Dadra and Nagar Haveli, Puducherry, Andaman and NicobarIslands or Lakshadweep. | twenty-second day of the month succeeding suchquarter. |
| 2. | Registered persons whose principal place ofbusiness is in the States of Himachal Pradesh, Punjab,Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim,Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura,Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Unionterritories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi. | twenty-fourth day of the month succeeding suchquarter. |
61A. [ Manner of opting for furnishing quarterly return. [Inserted by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]
62. [Form and manner of submission of statement and return] [Substituted 'Form and manner of submission of quarterly return by the composition supplier' by Notification No. G.S.R. 321(E), dated 23.4.2019 (w.e.f. 19.6.2017).].
63. Form and manner of submission of return by non-resident taxable person.
- Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier.64. Form and manner of submission of return by persons providing online information and database access or retrieval services.
- Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.65. Form and manner of submission of return by an Input Service Distributor.
- Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner.66. Form and manner of submission of return by a person required to deduct tax at source.
67. Form and manner of submission of statement of supplies through an e-commerce operator.
67A. [ Manner of furnishing of return or details of outward supplies by short messaging service facility. [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).]
- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in Form GSTR-3B or a Nil details of outward supplies under section 37 in Form GSTR-1 or a Nil statement in Form GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service using the registered mobile number and the said return or the details of outward supplies or statement shall be verified by a registered mobile number based One Time Password facility.Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies or Nil statement shall mean a return under section 39 or details of outward supplies under section 37 or statement under rule 62, for a tax period that has nil or no entry in all the Tables in Form GSTR-3B or Form GSTR-1 or Form GST CMP-08, as the case may be.]68. Notice to non-filers of returns.
- A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52.69. Matching of claim of input tax credit.
- The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3.70. Final acceptance of input tax credit and communication thereof.
71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.
72. Claim of input tax credit on the same invoice more than once.
- Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.73. Matching of claim of reduction in the output tax liability .
- The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:-74. Final acceptance of reduction in output tax liability and communication thereof.
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.
76. Claim of reduction in output tax liability more than once.
- The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.77. Refund of interest paid on reclaim of reversals.
- The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund of the amount under section 54.78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.
- The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1,79. Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier.
80. [ Annual return. [Substutited by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).]
81. Final return.
- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.82. Details of inward supplies of persons having Unique Identity Number.
83. Provisions relating to a goods and services tax practitioner.
83A. [ Examination of Goods and Services Tax Practitioners. [Inserted by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).]
| Paper: GST Law & Procedures: | |
| Time allowed: | 2 hours and 30 minutes |
| Number of Multiple Choice Questions: | 100 |
| Language of Questions: | English and Hindi |
| Maximum marks: | 200 |
| Qualifying marks: | 100 |
| No negative marking |
| Syllabus: | |
| 1 | The Central Goods and Services Tax Act, 2017 |
| 2 | The Integrated Goods and Services Tax Act, 2017 |
| 3 | All The State Goods and Services Tax Acts, 2017 |
| 4 | The Union territory Goods and Services Tax Act,2017 |
| 5 | The Goods and Services Tax (Compensation toStates) Act, 2017 |
| 6 | The Central Goods and Services Tax Rules, 2017 |
| 7 | The Integrated Goods and Services Tax Rules,2017 |
| 8 | All The State Goods and Services Tax Rules, 2017 |
| 9 | Notifications, Circulars and orders issued fromtime to time under the said Acts and Rules.] |
83B. [ Surrender of enrolment of goods and services tax practitioner. [Inserted by Notification No. G.S.R. 513(E), dated 18.7.2019 (w.e.f. 19.6.2017).]
84. Conditions for purposes of appearance.
85. Electronic Liability Register.
86. Electronic Credit Ledger.
86A. [ Conditions of use of amount available in electronic credit ledger. [Inserted by Notification No. G.S.R. 954(E), dated 26.12.2019 (w.e.f. 19.6.2017).]
86B. [ Restrictions on use of amount available in electronic credit ledger. [Inserted by Notification No. G.S.R. 786(E), dated 22.12.2020 (with effect from the 1st day of January, 2021).]
- Notwithstanding anything contained in these rules, the registered person shall not use the amount available in electronic credit ledger to discharge his liability towards output tax in excess of ninety-nine per cent. of such tax liability, in cases where the value of taxable supply other than exempt supply and zero-rated supply, in a month exceeds fifty lakh rupees:Provided that the said restriction shall not apply where -87. Electronic Cash Ledger.
88. Identification number for each transaction.
88A. [ Order of utilization of input tax credit. [Inserted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]
- Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of central tax and State tax or Union territory tax, as the case may be, in any order:Provided that the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully.][Chapter X] [Inserted 'Chapter IV, Chapter V, Chapter VI, Chapter VII, Chapter VIII, Chapter IX, Chapter X, Chapter XI, Chapter XII, Chapter XIII, Chapter XIV, Chapter XV, Chapter XVI' by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).] Refund89. Application for refund of tax, interest, penalty, fees or any other amount.
90. Acknowledgment.
91. Grant of provisional refund.
92. Order sanctioning refund.
93. Credit of the amount of rejected refund claim.
94. Order sanctioning interest on delayed refunds.
- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a [payment order] [Substituted 'payment advice' by Notification No. G.S.R. 457(E), dated 28.6.2019.] in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.95. Refund of tax to certain persons.
- [(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11] [Substituted by Notification No. G.S.R. 1602(E), dated 29.12.2017 (w.e.f. 19.6.2017).].95A. [ Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist. [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]
96. Refund of integrated tax paid on goods [or services] [Inserted by Notification No. G.S.R. 1602(E), dated 29.12.2017 (w.e.f. 19.6.2017).] exported out of India.
96A. [ [Export] [Inserted by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).] of goods or services under bond or Letter of Undertaking.
96B. [ Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised. [Inserted by Notification No. G.S.R. 199(E), dated 23.3.2020 (w.e.f. 19.6.2017).]
(1) Where any refund of unutilised input tax credit on account of export of goods or of integrated tax paid on export of goods has been paid to an applicant but the sale proceeds in respect of such export goods have not been realised, in full or in part, in India within the period allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), including any extension of such period, the person to whom the refund has been made shall deposit the amount so refunded, to the extent of non-realisation of sale proceeds, along with applicable interest within thirty days of the expiry of the said period or, as the case may be, the extended period, failing which the amount refunded shall be recovered in accordance with the provisions of section 73 or 74 of the Act, as the case may be, as is applicable for recovery of erroneous refund, along with interest under section 50:Provided that where sale proceeds, or any part thereof, in respect of such export goods are not realised by the applicant within the period allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), but the Reserve Bank of India writes off the requirement of realisation of sale proceeds on merits, the refund paid to the applicant shall not be recovered.96C. [ Bank Account for credit of refund. [Inserted by Notification No. G.S.R. 659(E), dated 24.9.2021 (w.e.f. 19.6.2017).]
- For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92 and rule 94, "bank account" shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number:Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.]97. [ Consumer Welfare Fund. [Substituted by Notification No. G.S.R. 378(E), dated 18.4.2018 (w.e.f. 19.6.2017).]
97A. [ Manual filing and processing. [Inserted by Notification No. G.S.R. 1411(E), dated 15.11.2017 (w.e.f. 19.6.2017).]
- Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.;][Chapter XI] [Inserted 'Chapter IV, Chapter V, Chapter VI, Chapter VII, Chapter VIII, Chapter IX, Chapter X, Chapter XI, Chapter XII, Chapter XIII, Chapter XIV, Chapter XV, Chapter XVI' by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).] Assessment and Audit98. Provisional Assessment.
99. Scrutiny of returns.
100. [ Assessment in certain cases. [Substituted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]
101. Audit.
102. Special Audit.
103. [ [Substituted by Notification No. G.S.R. 1023(E), dated 17.8.2017 (w.e.f. 1.7.2017).]
The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.]| 103. Qualification and appointment of members of the Authority for Advance Ruling.- The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling. |
104. Form and manner of application to the Authority for Advance Ruling.
105. Certification of copies of advance rulings pronounced by the Authority.
- A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling.106. Form and manner of appeal to the Appellate Authority for Advance Ruling.
107. Certification of copies of the advance rulings pronounced by the Appellate Authority.
- A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-107A. [ Manual filing and processing. [Inserted by Notification No. G.S.R. 1411(E), dated 15.11.2017 (w.e.f. 19.6.2017).]
- Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.;][Chapter XIII] [Inserted 'Chapter IV, Chapter V, Chapter VI, Chapter VII, Chapter VIII, Chapter IX, Chapter X, Chapter XI, Chapter XII, Chapter XIII, Chapter XIV, Chapter XV, Chapter XVI' by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).] Appeals and Revision108. Appeal to the Appellate Authority.
109. Application to the Appellate Authority.
109A. [ Appointment of Appellate Authority. [Inserted by Notification No. G.S.R. 1411(E), dated 15.11.2017 (w.e.f. 19.6.2017).]
109B. [ Notice to person and order of revisional authority in case of revision. [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]
110. Appeal to the Appellate Tribunal.
111. Application to the Appellate Tribunal.
112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.
113. Order of Appellate Authority or Appellate Tribunal.
114. Appeal to the High Court.
115. Demand confirmed by the Court.
- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.116. Disqualification for misconduct of an authorised representative.
- Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.[Chapter XIV] [Inserted 'Chapter IV, Chapter V, Chapter VI, Chapter VII, Chapter VIII, Chapter IX, Chapter X, Chapter XI, Chapter XII, Chapter XIII, Chapter XIV, Chapter XV, Chapter XVI' by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).] Transitional Provisions117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.
118. Declaration to be made under clause (c) of sub-section (11) of section 142.
- Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within [the period specified in Rule 117 or such further period as extended by the Commissioner] [Substituted 'a period of ninety days of the appointed day' by Notification No. G.S.R. 1214(E), dated 29.9.2017 (w.e.f. 19.6.2017).], submit a declaration electronically in FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon.119. Declaration of stock held by a principal and [Job-worker] [Substituted 'agent' by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).].
- Every person to whom the provisions of section 141 apply shall, within [the period specified in Rule 117 or such further period as extended by the Commissioner] [Substituted 'ninety days of the appointed day' by Notification No. G.S.R. 1214(E), dated 29.9.2017 (w.e.f. 19.6.2017).], submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.120. Details of goods sent on approval basis.
- Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within [the period specified in Rule 117 or such further period as extended by the Commissioner] [Substituted 'ninety days of the appointed day' by Notification No. G.S.R. 1214(E), dated 29.9.2017 (w.e.f. 19.6.2017).], submit details of such goods sent on approval in FORM GST TRAN-1.120A. [ [Revision of declaration in From GST TRAN-1.] [Inserted by Notification No. G.S.R. 1165(E), dated 15.9.2017 (w.e.f. 19.6.2017).]
- Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.]121. Recovery of credit wrongly availed.
- The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.[Chapter XV] [Inserted 'Chapter IV, Chapter V, Chapter VI, Chapter VII, Chapter VIII, Chapter IX, Chapter X, Chapter XI, Chapter XII, Chapter XIII, Chapter XIV, Chapter XV, Chapter XVI' by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).] Anti-Profiteering122. Constitution of the Authority.
- The Authority shall consist of,-123. Constitution of the Standing Committee and Screening Committees.
124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.
125. [ Secretary to the Authority. [Substituted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 19.6.2017).]
- An officer not below the rank of Additional Commissioner (working in the [Directorate General of Anti-profiteering]) shall be the Secretary to the Authority.]126. Power to determine the methodology and procedure.
- The Authority may determine the methodology and procedure for determination as to whether the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices.127. Duties of the Authority.
- It shall be the duty of the Authority,-128. Examination of application by the Standing Committee and Screening Committee.
129. Initiation and conduct of proceedings.
130. Confidentiality of information.
131. Cooperation with other agencies or statutory authorities.
- Where the [Director General of Anti-profiteering] [Substituted 'Director General of Safeguards' by Notification No. G.S.R. 611(E), dated 6.7.2018 (w.e.f. 19.6.2017).] deems fit, he may seek opinion of any other agency or statutory authorities in the discharge of his duties.132. Power to summon persons to give evidence and produce documents.
133. Order of the Authority.
134. [ Decision to be taken by the majority. [Substituted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 19.6.2017).]
135. Compliance by the registered person.
- Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be.136. Monitoring of the order.
- The Authority may require any authority of central tax, State tax or Union territory tax to monitor the implementation of the order passed by it.137. Tenure of Authority.
- The Authority shall cease to exist after the expiry of [five years] [Substituted 'four years' by Notification No. G.S.R. 842(E), dated 01.12.2021 (with effect from the 30th day of November 2021).] from the date on which the Chairman enters upon his office unless the Council recommends otherwise.Explanation. - For the purposes of this Chapter,138. [ Information to be furnished prior to commencement of movement of goods and generation of e-way bill. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]
| Sl. No. | Distance | Validity period |
| (1) | (2) | (3) |
| 1. | Upto[200km.] [Substituted '100km.' by Notification No. G.S.R. 786(E), dated 22.12.2020 (with effect from the 1st day of January, 2021).] | One day in case other than Over Dimensional Cargo |
| 2. | For every[200km.] [Substituted '100km.' by Notification No. G.S.R. 786(E), dated 22.12.2020 (with effect from the 1st day of January, 2021).]or part thereof thereafter | One additional day in case other than Over Dimensional Cargo |
| 3. | Upto 20 km | One day in case other than Over Dimensional Cargo |
| 4. | For every 20 km or part thereof thereafter | One additional day in case other than Over Dimensional Cargo[or multimodal shipment in which at least one leg involves transport by ship] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.] |
| S. No. | Description of Goods |
| (1) | (2) |
| 1. | Liquefied petroleum gas for supply to householdand non domestic exempted category (NDEC) customers |
| 2. | Kerosene oil sold under PDS |
| 3. | Postal baggage transported by Department ofPosts |
| 4. | Natural or cultured pearls and precious orsemi-precious stones; precious metals and metals clad withprecious metal (Chapter 71) |
| 5. | Jewellery, goldsmiths and silversmiths wares andother articles (Chapter 71) |
| 6. | Currency |
| 7. | Used personal and household effects |
| 8. | Coral, unworked (0508) and worked coral (9601)] |
138A. [ Documents and devices to be carried by a person-in-charge of a conveyance. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]
138B. [ Verification of documents and conveyances. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]
138C. [ Inspection and verification of goods. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]
138D. [ Facility for uploading information regarding detention of vehicle. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]
- Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.][Explanation. - For the purposes of this Chapter, the expressions `transported by railways', `transportation of goods by railways', transport of goods by rail' and `movement of goods by rail' does not include cases where leasing of parcel space by Railways takes place.] [Inserted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 1.4. 2018).]138E. [ Restriction on furnishing of information in PART A of FORM GST EWB-01. [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]
- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in Part A of Form GST EWB-01 [in respect of any outward movement of goods of a registered person, who, -]| E-Way Bill No. | : |
| E-Way Bill date | : |
| Generator | : |
| Valid from | : |
| Valid until | : |
| Part-A | ||
| A.1 | GSTIN of Supplier | |
| A.2 | Place of Dispatch | |
| A.3 | GSTIN of Recipient | |
| A.4 | Place of Delivery | |
| A.5 | Document Number | |
| A.6 | Document Date | |
| A.7 | Value of Goods | |
| A.8 | HSN Code | |
| A.9 | Reason for Transportation | |
| Part-B | ||
| B.1 | Vehicle Number for Road | |
| B.2 | Transport Document Number/Defence Vehicle No./Temporary Vehicle Registration No. Nepal or Bhutan Vehicle Registration No. |
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Place of dispatch shall indicate the PIN Code of place of dispatch.
6. Where the supplier or the recipient is not registered, then the letters "URP" are to be filled-in in column A.1 or, as the case may be, A.3.
7. Reason for Transportation shall be chosen from one of the following:-
| Code | Description | |
| 1 | Supply | |
| 2 | Export or Import | |
| 3 | Job Work | |
| 4 | [SKD or CKD or supply in batches or lots"] [Substituted 'SKD or CKD' by Notification No. G.S.R. 831(E), dated 4.9.2018 (19.6.2017).] | |
| 5 | Recipient not known | |
| 6 | Line Sales | |
| 7 | Sales Return | |
| 8 | Exhibition or fairs | |
| 9 | For own use | |
| 10 | Others |
| Consolidated E-Way Bill No. | : |
| Consolidated E-Way Bill date | : |
| Generator | : |
| Vehicle Number | : |
| Number of E-Way Bills | ||
| E-Way Bill Number | ||
| Part A | |
| Name of the Officer | |
| Place of inspection | |
| Time of inspection | |
| Vehicle Number | |
| E-Way Bill Number | |
| Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry Date | |
| Tax Invoice or Bill of Supply or Delivery Challan or Bill of Entry Number | |
| Name of person in-charge of vehicle | |
| Description of goods | |
| Declared quantity of goods | |
| Declared value of goods | |
| Brief description of the discrepancy | |
| Whether goods were detained? | |
| If not, date and time of release of vehicle | |
| Part B | |
| Actual quantity of goods | |
| Actual value of the Goods | |
| Tax payable | |
| Integratedtax | |
| Central tax | |
| State or Union territory tax | |
| Cess | |
| Penalty payable | |
| Integratedtax | |
| Central tax | |
| State or Union territory tax | |
| Cess | |
| Details of Notice | |
| Date | |
| Number | |
| Summary offindings |
| E-Way Bill Number | |
| Approximate Location of detention | |
| Period of detention | |
| Name of Officer in-charge | (if known) |
| Date | |
| Time |
| [FORM GST EWB-05 [Inserted by Notification No. G.S.R. 513(E), dated 18.7.2019 (w.e.f. 19.6.2017).]] | ||
| [See rule 138 E] | ||
| Application for unblocking of the facility forgeneration of E-Way Bill | ||
| {| | ||
| 1 | GSTIN | <Auto> |
| 2 | Legal Name | <Auto> |
| 3 | Trade Name | <Auto> |
| 4 | Address | <Auto> |
Part A – of FORM GST EWB 01 (i.e. facility for generation of
E-Way Bill) blocked w.e.f.| <Auto>|-| 6| Reasons of unblocking of facility forgeneration of E- Way Bill| <User input>|-| (i)|||-| (ii)|||-| (iii)|||-| 7| Expected date for filing of returns for theperiod under default| <User input>|-||||}|-| 8. Verification|-| I hereby solemnly affirm and declare that the information givenhereinabove is true and correct to the best of my knowledge andbelief and nothing has been concealed therefrom.|-| Signature of AuthorisedSignatory|-| Name|-| Designation /Status|-| Date:|-| Place:|}| [FORM GST EWB – 06 [Inserted by Notification No. G.S.R. 513(E), dated 18.7.2019 (w.e.f. 19.6.2017).]] | |
| [See rule 138 E] | |
| Reference No.: | Date: |
| To | |
| _______________ GSTIN | |
| __________________ Name | |
| _______________ Address | |
| Order for permitting / rejecting applicationfor unblocking of the facility for generation of E-Way Bill | |
| Application ARN: | Date: |
| The facility for generation of E- Way Bill wasblocked in respect of the aforementioned registered person w.e.f.-------- in terms of rule 138E of the Central Goods and ServicesTax Rules, 2017. | |
| I have carefully considered the facts of thecase and the application / submissions made by the aforementionedregistered person. | |
| I hereby accept the application and order forunblocking of the facility for generation of E-Way Bill on thefollowing grounds: | |
| 1. | |
| 2. | |
| Please note that the system will block thefacility for generation of E-Way Bill after _______(date) if theregistered person continues to be defaulter in terms of rule 138Eof the Central Goods and Services Tax Rules, 2017. | |
| OR | |
| I have carefully considered the facts of thecase and the application / submissions made by the aforementionedregistered person. | |
| I hereby reject the application for unblockingthe facility for generation of E-Way Bill on following grounds: | |
| 1. | |
| 2. | |
| Signature: | |
| Name: | |
| Designation: | |
| Jurisdiction: | |
| Address: | |
| Note:Separate document may be attachedfor detailed order / reason(s).”. |
| IRN : | Date : |
| Details of Supplier |
| GSTIN | |
| Legal Name | |
| Trade name, if any | |
| Address | |
| Serial No. of Invoice |
| Date of Invoice |
| Details of Recipient (Billed to) | Details of Consignee (Shipped to) | |
| GSTIN or UIN, if available | ||
| Name | ||
| Address | ||
| State (name and code) |
| Type of supply - |
| B to B supply | |||
| B to C supply | |||
| Attracts Reverse Charge | |||
| Attracts TCS | GSTIN of operator | ||
| Attracts TDS | GSTIN of TDS Authority | ||
| Export | |||
| Supplies made to SEZ | |||
| Deemed export |
| Sr. No. | Description of Goods | HSN | Qty. | Unit | Price (per unit) | Total value | Discount, if any | Taxable value | Central tax | State or Union territory tax | Integrated tax | Cess | ||||
| Rate | Amt. | Rate | Amt. | Rate | Amt. | Rate | Amt. | |||||||||
| Freight | ||||||||||||||||
| Insurance | ||||||||||||||||
| Packing and Forwarding Charges etc. | ||||||||||||||||
| Total | ||||||||||||||||
| Total Invoice Value (In figure) | ||||||||||||||||
| Total Invoice Value (In Words) |
139. Inspection, search and seizure.
140. Bond and security for release of seized goods.
141. Procedure in respect of seized goods.
142. [ Notice and order for demand of amounts payable under the Act. [Substituted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]
142A. [ Procedure for recovery of dues under existing laws. [Inserted by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).]
143. Recovery by deduction from any money owed.
- Where any amount payable by a person (hereafter referred to in this rule as "the defaulter") to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.Explanation. - For the purposes of this rule, "specified officer" shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.144. Recovery by sale of goods under the control of proper officer.
144A. [ Recovery of penalty by sale of goods or conveyance detained or seized in transit. [Inserted by Notification No. G.S.R. 902(E), dated 29.12.2021 (with effect from the 1st day of January, 2022).]
145. Recovery from a third person.
146. Recovery through execution of a decree, etc.
- Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC-15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable.147. Recovery by sale of movable or immovable property.
148. Prohibition against bidding or purchase by officer.
- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.149. Prohibition against sale on holidays.
- No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.150. Assistance by police.
- The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.151. Attachment of debts and shares, etc.
152. Attachment of property in custody of courts or Public Officer.
- Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.153. Attachment of interest in partnership.
154. [ Disposal of proceeds of sale of goods or conveyance and movable or immovable property. [Substituted by Notification No. G.S.R. 902(E), dated 29.12.2021 (with effect from the 1st day of January, 2022).]
155. Recovery through land revenue authority.
- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC-18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.156. Recovery through court.
- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC-19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.157. Recovery from surety.
- Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter.158. Payment of tax and other amounts in installments.
159. Provisional attachment of property.
160. Recovery from company in liquidation.
- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24.161. Continuation of certain recovery proceedings.
- The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC-25.[Chapter - XIX] [Inserted 'Chapter XVII, Chapter XVIII and Chapter XIX' by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).] Offences and Penalties162. Procedure for compounding of offences.
| Claim made under | |
| Section 18 (1) (a) | |
| Section 18 (1) (b) | |
| Section 18 (1) (c) | |
| Section 18 (1) (d) |
| 1. | GSTIN | |
| 2. | Legal name | |
| 3. | Trade name, if any | |
| 4. | Date from whichliability to pay tax arises under section 9, except section 9 (3)and section 9 (4)[For claim under section 18 (1)(a) and section 18 (1)(c))] | |
| 5. | Date of grant of voluntaryregistration[For claim made under section 18 (1)(b)] | |
| 6. | Date on which goods or servicesbecomes taxable[For claim made under section 18 (1)(d)] |
7. Claim under section 18 (1) (a) or section 18 (1) (b)
Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed| Sr. No. | GSTIN/ Registration under CX/ VAT of supplier | Invoice * | Description of inputs held in stock, inputscontained in semi-finished or finished goods held in stock | Unit Quantity Code (UQC) | Quantity | Value (As adjusted by debit note/credit note) | Amount of ITC claimed (Rs.) | |||||
| No. | Date | Central Tax | State Tax | UT Tax | Integrated Tax | Cess | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| 7 (a) Inputs held in stock | ||||||||||||
| 7 (b) Inputs contained in semi-finished or finished goods heldin stock | ||||||||||||
8. Claim under section 18 (1) (c) or section 18 (1)(d)
Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed| Sr. No. | GSTIN/ Registration under CX/ VAT of supplier | Invoice */ Bill of entry | Description of inputs held in stock, inputscontained in semi-finished or finished goods held in stock, capital goods | Unit Quantity Code (UQC) | Quantity | Value ** (As adjusted by debit note/credit note) | Amount of ITC claimed (Rs.) | |||||
| No. | Date | Central Tax | State Tax | UT Tax | Integrated Tax | Cess | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| 8 (a) Inputs held in stock | ||||||||||||
| 8 (b) Inputs contained in semi-finished or finished goods heldin stock | ||||||||||||
| 8 (c) Capital goodsin stock | ||||||||||||
9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]
a) Name of the Firm issuing certificateb) Name of the certifying Chartered Accountant/Cost Accountantc) Membership numberd) Date of issuance of certificatee) Attachment (option for uploading certificate)10. Verification
I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from.Signature of authorised signatory _______________________________________Name_______________________________________Designation/Status ____________________________Date --- dd/mm/yyyy[Form GST ITC - 02] [Inserted by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).][See rule - 41(1)]Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18| 1. | GSTIN of transferor | |
| 2. | Legal name of transferor | |
| 3. | Trade name, if any | |
| 4. | GSTIN of transferee | |
| 5. | Legal name of transferee | |
| 6. | Trade name, if any |
7. Details of ITC to be transferred
| Tax | Amount of matched ITC available | Amount of matched ITC to be transferred |
| 1 | 2 | 3 |
| Central Tax | ||
| State Tax | ||
| UT Tax | ||
| Integrated Tax | ||
| Cess |
8. Particulars of certifying Chartered Accountant or Cost Accountant
a) Name of the Firm issuing certificateb) Name of the certifying Chartered Accountant/ Cost Accountantc) Membership numberd) Date of issuance of certificate to the transferore) Attachment (option for uploading certificate)9. Verification
I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from.Signature of authorised signatory _______________________________________Name_______________________________________Designation/ Status ____________________________Date --- dd/mm/yyyy[Form GST ITC-02A] [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).][See rule 41A]Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25| 1. | GSTIN of transferor | |
| 2. | Legal name of transferor | |
| 3. | Trade name of transferor, if any | |
| 4. | GSTIN of transferee | |
| 5. | Legal name of transferee | |
| 6. | Trade name of transferee, if any |
7. Details of ITC to be transferred
| Tax | Amount of matched ITC available | Amount of matched ITC to be transferred |
| 1 | 2 | 3 |
| Central Tax | ||
| State Tax | ||
| UT Tax | ||
| Integrated Tax | ||
| Cess |
8. Verification
I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from.Signature of authorised signatory _______________________________________Name _______________________________________Designation/Status ____________________________Date---dd/mm/yyyyInstructions:1. Transferor refers to the registered person who has an existing registration in a State or Union Territory.
2. Transferee refers to the place of business for which a separate registration has been obtained under rule 11.
[Form GST ITC - 03] [Inserted by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).][See rule 44(4)]Declaration for intimation of ITC reversal/ payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub-section (4) of section 18| 1. GSTIN | ||
| 2. Legal name | ||
| 3. Trade name, if any | ||
| 4(a). Details of application filedto opt for composition scheme[applicable only for section 18 (4)] | (i) Application reference no. (ARN) | |
| (ii) Date of filing | ||
| 4(b). Date from which exemption iseffective[applicable only for section 18 (4)] |
5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be paid under section 18(4).
| Sr. No. | GSTIN/ Registration under CX/ VAT of supplier | Invoice */ Bill of entry | Description of inputs held in stock, inputscontained in semi-finished or finished goods held in stock and capital goods | Unit Quantity Code (UQC) | Quantity | Value ** (As adjusted by debit note/credit note) | Amount of ITC claimed (Rs.) | |||||
| No. | Date | Central Tax | State Tax | UT Tax | Integrated Tax | Cess | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| 5 (a) Inputs held in stock (where invoice is available) | ||||||||||||
| 5 (b) Inputs contained in semi-finished and finished goods heldin stock (where invoice is available) | ||||||||||||
| 5 (c) Capital goods heldin stock (where invoice is available) | ||||||||||||
| 5 (d) Inputs held in stock and as contained in semi-finished/ finished goods heldin stock (where invoice not available) | ||||||||||||
| 5 (e) Capital goods heldin stock (where invoice is available) | ||||||||||||
6. Amount of ITC payable and paid (based on table 5)
| Sr. No. | Description | Tax payable | Paid through Cash/ Credit Ledger | Debit entry No. | Amount of ITC paid standard | ||||
| Central Tax | State Tax | UT Tax | Integrated Tax | Cess | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| 1. | Central Tax | Cash Ledger | |||||||
| Credit Ledger | |||||||||
| 2. | State Tax | Cash Ledger | |||||||
| Credit Ledger | |||||||||
| 3. | UT Tax | Cash Ledger | |||||||
| Credit Ledger | |||||||||
| 4. | Integrated Tax | Cash Ledger | |||||||
| Credit Ledger | |||||||||
| 5. | CESS | Cash Ledger | |||||||
| Credit Ledger |
7. Verification
I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from.Signature of authorised signatory _______________________________________Name_______________________________________Designation/ Status ____________________________Date - dd/mm/yyyy[Form GST ITC - 04] [Substituted by Notification No. G.S.R. 831(E), dated 4.9.2018 (w.e.f. 19.6.2017).][See rule - 45(3)]Details of goods/ capital goods sent to job worker and received back1. GSTIN -
2. (a) Legal name -
3. Period : Quarter - Year -
4. Details of inputs/ capital goods sent for job-work (includes inputs/capital goods directly sent to place of business / premises of job worker)
| GSTIN/ State in case of unregistered job-worker | Challan No. | Challan date | Description of goods | UQC | Quantity | Taxable value | Type of goods (Inputs/ capital goods) | Rate of tax (%) | |||
| Central tax | State/ UT tax | Integrated tax | Cess | ||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
5. Details of inputs/ capital goods received back from job worker or sent out from business place of job-work
| GSTIN / State of job worker if unregistered | Challan No. issued by job worker under whichgoods have been received back | Invoice date in case supplied from premises ofjob worker issued by the PrincipalDate of challan issued by jobworker under which goods have been received back | Description of goods | UQC | Quantity | Original challan no. under which goods havebeen sent for job work | Original challan date under which goods havebeen sent for job work | Nature of job work done by job worker | Losses & wastes | |
| UQC | Quantity | |||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7* | 8* | 9 | 10 | 11 |
| GSTIN / State of job worker if unregistered | Challan No. issued by job worker under whichgoods have been received back | Invoice date in case supplied from premises ofjob worker issued by the PrincipalDate of challan issued by jobworker under which goods have been received back | Description of goods | UQC | Quantity | Original challan no. under which goods havebeen sent for job work | Original challan date under which goods havebeen sent for job work | Nature of job work done by job worker | Losses & wastes | |
| UQC | Quantity | |||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7* | 8* | 9 | 10 | 11 |
| GSTIN / State of job worker if unregistered | Invoice No. in case supplied from premises ofjob worker issued by the Principal | Invoice date in case supplied from premises ofjob worker issued by the Principal | Description of goods | UQC | Quantity | Original challan no. under which goods havebeen sent for job work | Original challan date under which goods havebeen sent for job work | Nature of job work done by job worker | Losses & wastes | |
| UQC | Quantity | |||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7* | 8* | 9 | 10 | 11 |
1. Multiple entry of items for single challan may be filled.
2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional.
3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible.
6. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.| Signature | |
| Place | Name of Authorised Signatory.................. |
| Date | Designation/ Status................................... |
| 1. | Name of the State |
| 2. | (a) Legal name | |
| (b) Trade Name, if any | ||
| (c) PAN | ||
| (d) Aadhaar (applicable in case of proprietorship concernsonly) |
| 3. | Type of enrolment |
| Warehouse or DepotGodownTransport servicesCold Storage | |
| 4. | Constitution of Business (Please Select the Appropriate) |
| (i) Proprietorship or HUF | (ii) Partnership | ||
| (iii) Company | (iv) Others |
| 5. | Particulars of Principal Place of Business |
| (a) | Address |
| Building No./ Flat No. | Floor No. | ||
| Name of the Premises/ Building | Road/ Street | ||
| City/ Town/ Locality/ Village | Taluka/ Block | ||
| District | |||
| State | PIN Code | ||
| Latitude | Longitude |
| (b) | Contact Information (the email address and mobile number will be used for authentication) |
| E-mail Address | Telephone | STD | ||
| Mobile Number | Fax | STD |
| (c) | Nature of premises |
| Own | Leased | Rented | Consent | Shared | Others (specify) |
| 6. | Details of additional place of business Add for additional place(s) ofbusiness, if any (Fill up the same information as in item 7 [(a), (b), (c) &(d)] |
| 7. | Consent |
| I on behalf of the holder of Aadhaar number < pre-filled based on Aadhaar number provided in the form > give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. | |
| 8. | List of documents uploaded(Identity and address proof) |
| 9. | VerificationI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. |
| Signature | |
| Place | Name of Authorised Signatory.................. |
| Date | Designation/ Status................................... |
| For office use : | |
| Enrolment No. | Date - |
| 1. | (a) Legal name | |
| (b) PAN |
2. Details of registrations having the same PAN
| Sl. No | GSTIN | Trade Name | State/UT |
3. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.SignaturePlace :....................Name of Authorised SignatoryDate :Designation/Status..............................For office use -Enrolment no. -Date - .[Form GSTR-1] [Inserted by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).][See rule (59(1)]| Details of outward supplies of goods or services |
| {| | ||||
| Year | ||||
| Month |
| 1. | GSTIN | ||||||||||||||||
| 2. | (a) | Legal name of the registered person | |||||||||||||||
| (b) | Trade name, if any | ||||||||||||||||
| 3. | (a) | Aggregate Turnover in the preceding Financial Year | |||||||||||||||
| (b) | Aggregate Turnover - April to June, 2017 |
4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6
(Amount in Rs. for all Tables)| GSTIN/ UIN | Invoice details | Rate | Taxable value | Amount | Place of Supply (Name of State/ UT) | |||||
| No. | Date | Value | Integrated Tax | Central Tax | State/ UT Tax | Cess | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| 4A. Supplies other than those (i) attracting reverse chargeand (ii) supplies made through e-commerce operator | ||||||||||
| 4B. Supplies attracting tax on reverse charge basis | ||||||||||
| 4C. Supplies made through e-commerce operator attracting TCS(operator wise, rate wise) | ||||||||||
| GSTIN of e-commerce operator | ||||||||||
5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh
| Place of Supply (State/ UT) | Invoice details | Rate | Taxable Value | Amount | |||
| No. | Date | Value | Integrated Tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 5A. Outward supplies (other than supplies made throughe-commerce operator, rate wise) | |||||||
| 5B. Supplies made through e-commerce operator attracting TCS(operator wise, rate wise) | |||||||
| GSTIN of e-commerce operator | |||||||
6. [ Zero rated supplies and Deemed Exports [Substituted by Notification No. G.S.R. 1531(E), dated 21.12.2017 (w.e.f. 19.6.2017).]
| GSTIN of recipient | Invoice details | Shipping bill/Bill of export | Integrated Tax | Central Tax | State/UT Tax | Cess | |||||||||
| No. | Date | Value | No. | Date | Rate | Taxable value | Amt. | Rate | Taxable value | Amt. | Rate | Taxable value | Amt. | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 |
| 6A. Exports | |||||||||||||||
| 6B. Supplies made to SEZ unit or SEZ Developer | |||||||||||||||
| 6C. Deemed exports | |||||||||||||||
| ] |
7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5
| Rate of tax | Total Taxable value | Amount | |||
| Integrated Tax | Central Tax | State Tax/ UT Tax | Cess | ||
| 1 | 2 | 3 | 4 | 5 | 6 |
| 7A. Intra-State supplies | |||||
| 7A (1). Consolidated rate wise outward supplies [includingsupplies made through e-commerce operator attracting TCS] | |||||
| 7A (2). Out of supplies mentioned at 7A(1), value of suppliesmade through e-Commerce Operators attracting TCS (operator wise,rate wise) | |||||
| GSTIN of e-commerce operator | |||||
| 7B. Inter-State Supplies where invoice value is upto Rs 2.5Lakh[Rate wise] | |||||
| 7B (1). Place of Supply (Name of State) | |||||
| 7B (2). Out of the supplies mentioned in 7B (1), the suppliesmade through e-Commerce Operators (operator wise, rate wise) | |||||
| GSTIN of e-commerce operator | |||||
8. Nil rated, exempted and non-GST outward supplies
| Description | Nil Rated Supplies | Exempted (Other than Nil rated/ non- GST supply) | Non-GST supplies |
| 1 | 2 | 3 | 4 |
| 8A. Inter-State supplies to registered persons | |||
| 8B. Intra- State supplies to registered persons | |||
| 8C. Inter-State supplies to unregistered persons | |||
| 8D. Intra-State supplies to unregistered persons |
9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof]
| Details of originaldocument | Revised details ofdocument or details of original Debit/ Credit Notes or refundvouchers | Rate | Taxable Value | Amount | Place of supply | ||||||||||
| GSTIN | Inv. No. | Inv. Date | GSTIN | Invoice | Shipping bill | Value | Integrated Tax | Central Tax | State/ UT Tax | Cess | |||||
| No. | Date | No. | Date | ||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 |
| 9A. If the invoice/ Shipping bill details furnished earlierwere incorrect | |||||||||||||||
| 9B. Debit Notes/ Credit Notes/Refund voucher [original] | |||||||||||||||
| 9C. Debit Notes/ Credit Notes/Refund voucher [amendmentsthereof] | |||||||||||||||
10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7
| Rate of tax | Total Taxable value | Amount | |||
| Integrated Tax | Central Tax | State/ UT Tax | Cess | ||
| 1 | 2 | 3 | 4 | 5 | 6 |
| Tax period for which the details are being revised | < Month > | ||||
| 10A. Intra-State Supplies [including supplies made throughe-commerce operator attracting TCS] [Rate wise] | |||||
| 10A (1). Out of supplies mentioned at 10A, value of suppliesmade through e-Commerce Operators attracting TCS (operator wise,Rate Wise) | |||||
| GSTIN of e-commerce operator | |||||
| 10B. Inter-State Supplies [including supplies made throughe-commerce operator attracting TCS] [Rate wise] | |||||
| Place of Supply (Name of State) | |||||
| 10B (1). Out of supplies mentioned at 10B, value of suppliesmade through e-Commerce Operators attracting TCS (operator wise,rate wise) | |||||
| GSTIN of e-commerce operator | |||||
11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax period
| Rate | Gross Advance Received/ adjusted | Place of supply (Name of State/ UT) | Amount | |||||||||||
| Integrated Tax | Central Tax | State/ UT Tax | Cess | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | ||||||||
| I Information for the current tax period | ||||||||||||||
| 11A. Advance amount received in the tax period for whichinvoice has not been issued (tax amount to be added to output taxliability) | ||||||||||||||
| 11A (1). Intra-State supplies (Rate Wise) | ||||||||||||||
| 11A (2). Inter-State Supplies (Rate Wise) | ||||||||||||||
| 11B. Advance amount received in earlier tax period andadjusted against the supplies being shown in this tax period inTable Nos. 4, 5, 6 and 7 | ||||||||||||||
| 11B (1). Intra-State Supplies (Rate Wise) | ||||||||||||||
| 11B (2). Inter-State Supplies (Rate Wise) | ||||||||||||||
| II Amendment of informationfurnished in Table No. 11[1] in GSTR-1 statement for earlier taxperiods[Furnish revised information] | ||||||||||||||
| Month | Amendment relating to information furnished in S.No.(select) | 11A(1) | 11A(2) | 11B(1) | 11B(2) | |||||||||
12. HSN-wise summary of outward supplies
| Sr. No. | HSN | Description (Optional if HSN is provided) | UQC | Total Quantity | [Rate of Tax] [Substituted 'Total value' by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).] | Total Taxable Value | Amount | |||
| Integrated Tax | Central Tax | State/ UT Tax | Cess | |||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
13. Documents issued during the tax period
| Sr. No. | Nature of document | Sr. No. | Total number | Cancelled | Net issued | |
| From | To | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 1 | Invoices for outward supply | |||||
| 2 | Invoices for inward supply from unregisteredperson | |||||
| 3 | Revised Invoice | |||||
| 4 | Debit Note | |||||
| 5 | Credit Note | |||||
| 6 | Receipt voucher | |||||
| 7 | Payment Voucher | |||||
| 8 | Refund voucher | |||||
| 9 | Delivery Challan for job work | |||||
| 10 | Delivery Challan for supply on approval | |||||
| 11 | Delivery Challan in case of liquid gas | |||||
| 12 | Delivery Challan in cases other than by way ofsupply (excluding at S. No. 9 to 11) |
| Signature | |
| Place | Name of Authorised Signatory.................. |
| Date | Designation/ Status................................... |
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Numberb. UIN: Unique Identity Numberc. UQC: Unit Quantity Coded. HSN: Harmonized System of Nomenclaturee. POS: Place of Supply (Respective State)f. B to B: From one registered person to another registered persong. B to C: From registered person to unregistered person2. The details in GSTR-1 should be furnished by 10thof the month succeeding the relevant tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year. Quarterly turnover information shall not be captured in subsequent returns. Aggregate turnover shall be auto-populated in subsequent years.
4. Invoice-level information pertaining to the tax period should be reported for all supplies as under:
5. Table 4 capturing information relating to B to B supplies should:
6. Table 5 to capture information of B to C Large invoices and other information shall be similar to Table 4. The Place of Supply (PoS) column is mandatory in this table.
7. Table 6 to capture information related to:
8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping bill details are not available, Table 6 will still accept the information. The same can be updated through submission of information in relation to amendment Table 9 in the tax period in which the details are available but before claiming any refund/ rebate related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping bill.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported by DTA unit in its GSTR-2 as imports in GSTR-2. The liability for payment of IGST in respect of supply of services would, be created from this Table.
10. In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank.
11. Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking (LUT)) needs to be reported under "0" tax amount heading in Table 6A and 6B.
12. Table 7 to capture information in respect of taxable supply of:
13. Table 9 to capture information of:
14. Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and reported in Table 7.
15. Table 11A captures information related to advances received, rate-wise, in the tax period and tax to be paid thereon along with the respective PoS. It also includes information in Table 11B for adjustment of tax paid on advance received and reported in earlier tax periods against invoices issued in the current tax period. The details of information relating to advances would be submitted only if the invoice has not been issued in the same tax period in which the advance was received.
16. Summary of supplies effected against a particular HSN code to be reported only in summary table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide information about description of goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr.
18. [ It will be mandatory to specify the number of digits of HSN code for goods or services that a class of registered persons shall be required to mention as may be specified in the notification issued from time to time under proviso to rule 46 of the said rules.] [Inserted by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]
[Form GSTR-1A] [Inserted by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).][See rule 59(4)]Details of auto drafted supplies(From GSTR 2, GSTR 4 or GSTR 6)| {| | ||||
| Year | ||||
| Month |
| 1 | GSTIN | |||||||||||||||
| 2 | (a) | Legal name of the registered person | ||||||||||||||
| (b) | Trade name, if any |
3. Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4
| GSTIN/ UIN | Invoice details | Rate | Taxable value | Amount | Place of Supply (Name of State/ UT) | |||||
| No. | Date | Value | Integrated Tax | Central Tax | State/ UT Tax | Cess | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| 3A. Supplies other than those attracting reverse charge (Fromtable 3 of GSTR-2) | ||||||||||
| 3B. Supplies attracting reverse charge (From table 4A ofGSTR-2) | ||||||||||
4. [ Zero rated supplies made to SEZ and deemed exports [Substituted by Notification No. 1251(E), dated 13.10.2017 (w.e.f. 19.6.2017).]
| GSTIN of recipient | Invoice details | Integrated Tax | Cess | ||||
| No. | Date | Value | Rate | Taxable value | Tax amount | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 4A. Supplies made to SEZ unit or SEZ Developer | |||||||
| 4B. Deemed exports | |||||||
| ] |
5. Debit notes, credit notes (including amendments thereof) issued during current period
| Details of original document | Revised details of document or details oforiginal Debit/ Credit Note | Rate | Taxable value | Place of supply (Name of State/ UT) | Amount of tax | ||||||||
| GSTIN | No. | Date | GSTIN | No. | Date | Value | Integrated Tax | Central Tax | State/ UT Tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| Signature | |
| Place | Name of Authorised Signatory.................. |
| Date | Designation/ Status................................... |
| {| | ||||
| Year | ||||
| Month |
| Details of inward supplies of goods or services |
| 1 | GSTIN | |||||||||||||||
| 2 | (a) | Legal name of the registered person | ||||||||||||||
| (b) | Trade name, if any |
3. Inward supplies received from a registered person other than the supplies attracting reverse charge
(Amount in Rs. for all Tables)| GSTIN of supplier | Invoice details | Rate | Taxable value | Amount of Tax | Place of supply (Name of State/ UT) | Whether input or input service/ Capital goods(incl plant and machinery)/ Ineligible for ITC | Amount of ITC available | ||||||||
| No | Date | Value | Integrated tax | Central Tax | State/ UT Tax | CESS | Integrated Tax | Central Tax | State/ UT Tax | Cess | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 |
4. Inward supplies on which tax is to be paid on reverse charge
| GSTIN of supplier | Invoice details | Rate | Taxable value | Amount of Tax | Place of supply (Name of State/ UT) | Whether input or input service/ Capital goods(incl. plant and machinery)/ Ineligible for ITC | Amount of ITC available | ||||||||
| No | Date | Value | Integrated tax | Central Tax | State/ UT Tax | CESS | Integrated Tax | Central Tax | State/ UT Tax | Cess | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 |
| 4A. Inward supplies received from a registered supplier(attracting reverse charge) | |||||||||||||||
| 4B. Inward supplies received from an unregistered supplier | |||||||||||||||
| 4C. Import of service | |||||||||||||||
5. Inputs/ Capital goods received from Overseas or from SEZ units on a Bill of Entry
| GSTIN of supplier | Details of bill of entry | Rate | Taxable value | Amount | Whether input/ Capital goods (incl. plant andmachinery)/ Ineligible for ITC | Amount of ITC available | ||||
| No. | Date | Value | Integrated Tax | Cess | Integrated Tax | Cess | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| 5A. Imports | ||||||||||
| 5B. Received from SEZ | ||||||||||
| Port code + No of BE = 13 digits | Assessable Value |
6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/ credit notes issued and their subsequent amendments]
| Details of original invoice/ Bill of entry No | Revised details of invoice | Rate | Taxable value | Amount | Place of supply | Whether input or input service/ Capital goods/Ineligible for ITC) | Amount of ITC available | |||||||||||
| GSTIN | No. | Date | GSTIN | No. | Date | Value | Integrated Tax | Central Tax | State/ UT Tax | Cess | Integrated Tax | Central Tax | State/ UT Tax | Cess | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 |
| 6A. Supplies other than import of goods or goods received fromSEZ [Information furnished in Table 3 and 4 of earlier returns] -If details furnished earlier were incorrect | ||||||||||||||||||
| 6B. Supplies by way of import of goods or goods received fromSEZ [Information furnished in Table 5 of earlier returns] - Ifdetails furnished earlier were incorrect | ||||||||||||||||||
| 6C. Debit Notes/ Credit Notes [original] | ||||||||||||||||||
| 6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] | ||||||||||||||||||
7. Supplies received from composition taxable person and other exempt/Nil rated/ Non GST supplies received
| Description | Value of supplies received from | |||
| Composition taxable person | Exempt supply | Nil Rated supply | Non GST supply | |
| 1 | 2 | 3 | 4 | 5 |
| 7A. Inter-State supplies | ||||
| 7B. Intra-state supplies | ||||
8. ISD credit received
| GSTIN of ISD | ISD Document Details | ISD Credit received | Amount of eligible ITC | |||||||
| No. | Date | Integrated Tax | Central Tax | State/ UT Tax | Cess | Integrated Tax | Central Tax | State/ UT Tax | Cess | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| 8A. ISD Invoice | ||||||||||
| 8B. ISD Credit Note | ||||||||||
9. TDS and TCS Credit received
| GSTIN of Deductor/ GSTIN of e-Commerce Operator | Gross Value | Sales Return | Net Value | Amount | ||
| Integrated Tax | Central Tax | State Tax/ UT Tax | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 9A. TDS | ||||||
| 9B. TCS | ||||||
10. Consolidated Statement of Advances paid/ Advance adjusted on account of receipt of supply
| Rate | Gross Advance Paid | Place of supply (Name of State/ UT) | Amount | |||||||||||
| Integrated Tax | Central Tax | State/ UT Tax | Cess | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | ||||||||
| (I) Information for the current month | ||||||||||||||
| 10A. Advance amount paid for reverse charge supplies in thetax period (tax amount to be added to output tax liability) | ||||||||||||||
| 10A (1). Intra-State supplies (Rate Wise) | ||||||||||||||
| 10A (2). Inter -State Supplies (Rate Wise) | ||||||||||||||
| 10B. Advance amount on which tax was paid in earlier periodbut invoice has been received in the current period [reflected inTable 4 above] | ||||||||||||||
| 10B (1). Intra-State Supplies (Rate Wise) | ||||||||||||||
| 10B (2). Intra-State Supplies (Rate Wise) | ||||||||||||||
| II Amendments of information furnished in Table No. 10 (I)in an earlier month [Furnish revised information] | ||||||||||||||
| Month | Amendment relating to information furnished inS.No.(select) | 10A (1) | 10A (2) | 10B (1) | 10B (2) | |||||||||
11. Input Tax Credit Reversal/ Reclaim
| Description for reversal of ITC | To be added to or reduced from output liability | Amount of ITC | ||||||||||
| Integrated Tax | Central Tax | State/ UT Tax | CESS | |||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | |||||||
| A. Information for the current tax period | ||||||||||||
| (i) Amount in terms of rule 37(2) | To be added | |||||||||||
| (ii) Amount in terms of rule 39(1)(j)(ii) | To be added | |||||||||||
| (iii) Amount in terms of rule 42 (1) (m) | To be added | |||||||||||
| (iv) Amount in terms of rule 43(1) (h) | To be added | |||||||||||
| (v) Amount in terms of rule 42 (2)(a) | To be added | |||||||||||
| (vi) Amount in terms of rule 42(2)(b) | To be reduced | |||||||||||
| (vii) On account of amount paid subsequent toreversal of ITC | To be reduced | |||||||||||
| (viii) Any other liability (Specify) | …… | |||||||||||
| B. Amendment of information furnished in Table No 11 at S.No A in an earlier return | ||||||||||||
| Amendment is in respect of information furnishedin the Month | ||||||||||||
| Specify the information you wish to amend (Dropdown) |
12. Addition and reduction of amount in output tax for mismatch and other reasons
| Description | Add to or reduce from output liability | Amount | ||||
| Integrated Tax | Central Tax | State/ UT Tax | CESS | |||
| 1 | 2 | 3 | 4 | 5 | 6 | |
| (a) | ITC claimed on mismatched/ duplication ofinvoices/ debit notes | Add | ||||
| (b) | Tax liability on mismatched credit notes | Add | ||||
| (c) | Reclaim on account of rectification ofmismatched invoices/ debit notes | Reduce | ||||
| (d) | Reclaim on account of rectification ofmismatched credit note | Reduce | ||||
| (e) | Negative tax liability from previous tax periods | Reduce | ||||
| (f) | Tax paid on advance in earlier tax periods andadjusted with tax on supplies made in current tax period | Reduce |
13. HSN summary of inward supplies
| Sr. No. | HSN | Description (Optional if HSN is furnished) | UQC | Total Quantity | Total value | Total Taxable Value | Amount | |||
| Integrated Tax | Central Tax | State/ UT Tax | Cess | |||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| Signature ..................................................... | |
| Place | Name of Authorised Signatory.................. |
| Date | Designation/ Status................................... |
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Numberb. UIN: Unique Identity Numberc. UQC: Unit Quantity Coded. HSN: Harmonized System of Nomenclaturee. POS: Place of Supply (Respective State)f. B to B: From one registered person to another registered persong. B to C: From registered person to unregistered person2. Table 3 & 4 to capture information of:
3. Details relating to import of Goods/ Capital Goods from outside India as well as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table 5.
4. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number.
5. Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer.
6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well as original/ amended information of debit or credit note. GSTIN not to be provided in case of export transactions.
7. Table 7 captures information on a gross value level.
8. An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible or ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as ITC.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission of its return in Form GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued should be reported in Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of GSTR-3 of the immediately preceding tax period.
14. Reporting criteria of HSN will be same as reported in GSTR-1.
[Form GSTR-2A] [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).][See rule 60(1)]Details of auto drafted supplies(From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers)| {| | ||||
| Year | ||||
| Month |
| 1 | GSTIN | |||||||||||||||
| 2 | (a) | Legal name of the registered person | ||||||||||||||
| (b) | Trade name, if any |
Part A – 3. Inward supplies received from a registered person including supplies attracting reverse charge
(Amount in Rs. for all Tables)| GSTIN of supplier | Trade/ Legal name | Invoice details | Rate (%) | Taxable value | Amount of tax | Place of supply (Name of State/ UT) | Supply attracting reverse charge (Y/N) | GSTR- 1/5 period | GSTR- 1/5 filing date | GSTR-3B filing status (Yes/ No) | Amendment made, if any (GSTIN, Others) | Tax period in which amended | Effective date of cancellation, if any | ||||||
| No. | Type | Date | Value | Integrated tax | Central tax | State/ UT tax | Cess | ||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 |
4. Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to 3)
| Details of original Document | Revised details | Rate (%) | Taxable value | Amount of tax | Place of supply (Name of State/ UT) | Supply attracting reverse charge (Y/N) | GSTR- 1/5 period | GSTR- 1/5 filing date | GSTR- 3B filing status (Yes / No) | Amendment made (GSTIN, Others) | Tax period of original record | Effective date of cancellation if any, | |||||||||
| No. | Date | GSTIN | Trade / Legal name | No. | Type | Date | Value | Integrated tax | Central tax | State/ UT tax | Cess | ||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 |
5. Debit / Credit notes received during current tax period
| GSTIN of supplier | Trade/ Legal name | Credit / Debit Note Details | Rate (%) | Taxable value | Amount of tax | Place of supply (Name of State/UT) | Supply attracting reverse charge (Y/N) | GSTR- 1/5 period | GSTR-1 /5 filing date | GSTR- 3B filing status (Yes/ No) | Amendment made, if any (GSTIN, Others) | Tax period in which amended | Effective date of cancellation, if any | |||||||
| No. | Note type | Note supply type | Date | Value | Integrated tax | Central tax | State/ UT tax | Cess | ||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 |
6. Amendment to Debit / Credit notes (Amendment to 5)
| Details of original document | Revised details | Rate (%) | Taxable value | Amount of tax | Place of supply (Name of State/ UT) | Supply attracting reverse charge (Y/N) | GSTR- 1/5 period | GSTR- 1/5 filing date | GSTR- 3B filing status (Yes / No) | Amendment made (GSTIN, Others) | Tax period of original record | Effective date of cancellation if any | |||||||||||
| Type | No. | Date | GSTIN of Supplier | Trade / Legal name | No. | Note type | Note supply type | Date | Value | Integrated tax | Central tax | State/ UT tax | Cess | ||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 |
Part B – 7. ISD credit received
| GSTIN of ISD | Trade/ Legal name | ISD document details | ISD invoice details (for ISD credit note only) | ITC amount involved | GSTR-6 Period | GSTR-6 filing date | Amendment made, if any | Tax Period in which amended | ITC Eligibility | ||||||
| Type | No. | Date | No. | Date | Integrated tax | Central tax | State/ UT tax | Cess | |||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 |
8. Amendments to ISD credit details
| Original ISD Document Details | Revised details | Original ISD invoice details (for ISD credit noteonly) | ITC amount involved | ISD GSTR-6 Period | ISD GSTR-6 filing date | Amendment made | Tax period of original record | ITC Eligibility | ||||||||||
| Type | No. | Date | GSTIN of ISD | Trade/ Legal name | Type | No. | Date | No. | Date | Integrated Tax | Central Tax | State/ UT Tax | Cess | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 |
Part C – 9. TDS and TCS Credit (including amendments thereof) received
| GSTIN of Deductor / GSTIN of ECommerce Operator | Deductor Name / ECommerce Operator Name | Tax period of GSTR-7 / GSTR-8 (Original /Amended) | Amount received / Gross value (Original /Revised) | Value of supplies returned | Net amount liable for TCS | Amount (Original / Revised) | ||
| Integrated tax | Central tax | State /UT tax | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| 9A. TDS | ||||||||
| 9B. TCS | ||||||||
| ICEGATE Reference date | Bill of entry details | Amount of tax | Amended (Yes/ No) | ||||
| Port code | No. | Date | Value | Integrated tax | Cess | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
11. Inward supplies of goods received from SEZ units / developers on bill of entry (including amendments thereof)
| GSTIN of the Supplier (SEZ) | Trade / Legal name | ICEGATE Reference date | Bill of Entry details | Amount of tax | Amended (Yes/ No) | ||||
| Port code | No. | Date | Value | Integrated tax | Cess | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
2. Important Advisory: FORM GSTR-2A is statement which has been generated on the basis of the information furnished by your suppliers in their respective FORMS GSTR-1,5,6,7 and 8. It is a dynamic statement and is updated on new addition/amendment made by your supplier in near real time. The details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's date of filing.
3. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable.
4. Table wise instructions:
| Table No. and Heading | Instructions |
| 3Inward supplies received from a registeredperson including supplies attracting reverse charge | i. The table consistsof all the invoices (including invoices on which reverse chargeis applicable) which have been saved / filed by your suppliers intheir FORM GSTR-1 and 5.ii. Invoice type :a. R- Regular (Otherthan SEZ supplies and Deemed exports)b. SEZWP- SEZsupplies with payment of taxc. SEZWOP- SEZsupplies without payment of taxd. DE- Deemed exportse. CBW - Intra-Statesupplies attracting IGSTiii. For everyinvoice, the period and date of FORM GSTR-1/5 in which suchinvoice has been declared and filed is being provided. It may benoted that the details added by supplier would reflect incorresponding FORM GSTR-2A of the recipient irrespective ofsupplier’s date of filing. For example, if a supplier fileshis invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 ofMarch 2020, the invoice will be reflected in FORM GSTR-2A ofMarch, 2020 only. Similarly, if the supplier files his FORMGSTR-1 for the month of November on 5th March 2020, the invoicewill be reflected in FORM GSTR-2A of November 2019 for therecipient.iv. The status offiling of corresponding FORM GSTR-3B for FORM GSTR-1 will also beprovided.v. The table alsoshows if the invoice or debit note was amended by the supplierand if yes, then the tax period in which such invoice wasamended, declared and filed. For example, if a supplier has filedhis invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 ofNovember 2019, the invoice will be reflected in FORM GSTR-2A ofNovember, 2019. If the supplier amends this invoice in FORMGSTR-1 of December 2019, the amended invoice will be madeavailable in Table 4 of FORM GSTR-2A of December 2019. Theoriginal record present in Table 3 of FORM GSTR-2A of November2019 for the recipient will now have updated columns of amendmentmade (GSTIN, others) and tax period of amendment as December2019.vi. In case, the supplier has cancelled hisregistration, the effective date of cancellation will beprovided. |
| 4Amendment to Inward supplies received from aregistered person including supplies attracting reverse charge(Amendment to table 3) | i. The table consistsof amendment to invoices (including invoice on which reversecharge is applicable) which have been saved/filed by yoursuppliers in their FORM GSTR-1 and 5.ii. Tax period in which the invoice was reportedoriginally and type of amendment will also be provided. Forexample, if a supplier has filed his invoice INV-1 dated 10thNovember 2019 in his FORM GSTR-1 of November 2019, the invoicewill be reflected in FORM GSTR-2A of November, 2019. If thesupplier amends this invoice in FORM GSTR-1 of December 2019, theamended invoice will be made available in Table 4 of FORM GSTR-2Aof December 2019. The original record present in Table 3 of FORMGSTR-2A of November 2019 for the recipient will now have updatedcolumns of amendment made (GSTIN, others) and tax period ofamendment as December 2019. |
| 5Debit / Credit notes received during currenttax period | i. The table consistsof the credit and debit notes (including credit/debit notesrelating to transactions on which reverse charge is applicable)which have been saved/filed by your suppliers in their FORMGSTR-1 and 5.ii. If thecredit/debit note has been amended subsequently, tax period inwhich the note has been amended will also be provided.iii. Note Type:Credit NoteDebit Noteiv. Note supply type:R- Regular (Otherthan SEZ supplies and Deemed exports)SEZWP- SEZ supplieswith payment of taxSEZWOP- SEZsupplies without payment of taxDE- Deemed exportsCBW - Intra-Statesupplies attracting IGSTv. For every creditor debit note, the period and date of FORM GSTR-1/5 in which suchcredit or debit note has been declared and filed is beingprovided. It may be noted that the details added by supplierwould reflect in corresponding FORM GSTR-2A of the recipientirrespective of supplier’s filing of FORM GSTR-1. Forexample, if a supplier files his credit note CN-1 dated 10thNovember 2019 in his FORM GSTR-1 of March 2020, the credit notewill be reflected in FORM GSTR-2A of March, 2020 only. Similarly,if the supplier files his FORM GSTR-1 for the month of Novemberon 5th March 2020, the credit note will be reflected in FORMGSTR-2A of November 2019 for the recipient.vi. The status offiling of corresponding FORM GSTR-3B of suppliers will also beprovided.vii. The table alsoshows if the credit note or debit note has been amendedsubsequently and if yes, then the tax period in which such creditnote or debit note was amended, declared and filed.viii. In case, the supplier has cancelled hisregistration, the effective date of cancellation will bedisplayed. |
| 6Amendment to Debit/Credit notes(Amendment to 5) | i. The table consistsof the amendments to credit and debit notes (includingcredit/debit notes on which reverse charge is applicable) whichhave been saved/filed by your suppliers in their FORM GSTR-1 and5.ii. Tax period in which the note was reportedoriginally will also be provided. |
| 7ISD credit received | i. The table consistsof the details of the ISD invoices and ISD credit notes whichhave been saved/filed by an input service distributor in theirFORM GSTR-6.ii. Document Type :ISD InvoiceISD Credit Noteiii. If ISD creditnote is issued subsequent to issue of ISD invoice, originalinvoice number and date will also be shown against such creditnote. In case document type is ISD Invoice these columns would beblankiv. For every ISDinvoice or ISD credit note, the period and date of FORM GSTR-6 inwhich such respective invoice or credit note has been declaredand filed is being provided.v. The status ofeligibility of ITC on ISD invoices as declared in FORM GSTR-6will be provided.vi. The status of eligibility of ITC on ISDcredit notes will be provided. |
| 8Amendment to ISD credit received | i. The table consists of the details of theamendments to details of the ISD invoices and ISD credit noteswhich have been saved/filed by an input service distributor intheir FORM GSTR-6. |
| 9TDS / TCS credit received | i. The table consistsof the details of TDS and TCS credit from FORM GSTR-7 and FORMGSTR-8 and its amendments in a tax period.ii. A separate facility will be provided on thecommon portal to accept/ reject TDS and TCS credit. |
| 10 & 11Details of Import of goods from overseas onbill of entry and from SEZ units and developers and theirrespective amendments | i. The table consistsof details of IGST paid on imports of goods from overseas and SEZunits / developers on bill of entry and amendment thereof.ii. The ICEGATEreference date is the date from which the recipient is eligibleto take input tax credit.iii. The table alsoprovides if the Bill of entry was amended.iv. Information is provided in the tables basedon data received from ICEGATE. Information on certain importssuch as courier imports may not be available. |
| {| | ||||
| Year | ||||
| Month |
| 1. GSTIN | |
| 2(a). Legal name of the registered person | |
| 2(b). Trade name, if any | |
| 2(c). Date of generation | DD/MM/YYYY HH:MM |
3. ITC Available Summary
(Amount in L in all sections)| S.no. | Heading | GSTR- 3B table | Integrated Tax (L) | Central Tax (L) | State/UT tax (L) | Cess (L) | Advisory |
| Credit which may be availed under FORM GSTR-3B | |||||||
| Part A | ITC Available - Credit may be claimed inrelevant headings in GSTR-3B | ||||||
| I | All other ITC - Supplies from registeredpersons other than reverse charge | 4(A)(5) | If this is positive, credit may be availed underTable 4(A)(5) of FORM GSTR-3B. If this is negative, credit shallbe reversed under Table 4(B)(2) of FORM GSTR-3B. | ||||
| Details | B2B - Invoices | ||||||
| B2B - Debit notes | |||||||
| B2B - Invoices (Amendment) | |||||||
| B2B - Debit notes (Amendment) | |||||||
| II | Inward Supplies from ISD | 4(A)(4) | If this is positive, credit may be availed underTable 4(A)(4) of FORM GSTR-3B. If this is negative, credit shallbe reversed under Table 4(B)(2) of FORM GSTR-3B. | ||||
| Details | ISD - Invoices | ||||||
| ISD - Invoices (Amendment) | |||||||
| III | Inward Supplies liable for reverse charge | 3.1(d) 4(A)(3) | These supplies shall be declared in Table 3.1(d)of FORM GSTR- 3B for payment of tax. Credit may be availed underTable 4(A)(3) of FORM GSTR- 3B on payment of tax. | ||||
| Details | B2B - Invoices | ||||||
| B2B - Debit notes | |||||||
| B2B - Invoices (Amendment) | |||||||
| B2B - Debit notes (Amendment) | |||||||
| IV | Import of Goods | 4(A)(1) | If this is positive, credit may be availed underTable 4(A)(1) of FORM GSTR-3B. If this is negative, credit shallbe reversed under Table 4(B)(2) of FORM GSTR-3B. | ||||
| Details | IMPG - Import of goods from overseas | ||||||
| IMPG (Amendment) | |||||||
| IMGSEZ - Import of goods from SEZ | |||||||
| IMGSEZ (Amendment) | |||||||
| Part B | ITC Reversal - Credit shall be reversed inrelevant headings in GSTR-3B | ||||||
| I | Others | 4(B)(2) | If this is positive, Credit shall be reversedunder Table 4(B)(2) of FORM GSTR-3B. If this is negative, thencredit may be reclaimed subject to reversal of the same on anearlier instance. | ||||
| Details | B2B - Credit notes | ||||||
| B2B - Credit notes (Amendment) | |||||||
| B2B - Credit notes (Reverse charge) | |||||||
| B2B - Credit notes (Reverse charge) (Amendment) | |||||||
| ISD - Credit notes | |||||||
| ISD - Credit notes (Amendment) |
4. ITC Not Available Summary
(Amount in L in all sections)| S.no. | Heading | GSTR- 3B table | Integrated Tax (?) | Central Tax (?) | State/UT tax (?) | Cess (?) | Advisory |
| Credit which may not be availed under FORMGSTR-3B | |||||||
| Part A ITC Not Available | |||||||
| I | All other ITC - Supplies from registeredpersons other than reverse charge | NA | Such credit shall not be taken in FORM GSTR-3B | ||||
| Details | B2B - Invoices | ||||||
| B2B - Debit notes | |||||||
| B2B - Invoices (Amendment) | |||||||
| B2B - Debit notes (Amendment) | |||||||
| II | Inward Supplies from ISD | NA | Such credit shall not be taken in FORM GSTR-3B | ||||
| Details | ISD - Invoices | ||||||
| ISD - Invoices (Amendment) | |||||||
| III | Inward Supplies liable for reverse charge | 3.1(d) | These supplies shall be declared in Table 3.1(d)of FORM GSTR- 3B for payment of tax. However, credit will not beavailable on the same. | ||||
| Details | B2B - Invoices | ||||||
| B2B - Debit notes | |||||||
| B2B - Invoices (Amendment) | |||||||
| B2B - Debit notes (Amendment) | |||||||
| Part B | ITC Reversal | ||||||
| I | Others | 4(B)(2) | Credit shall be reversed under Table 4(B)(2) ofFORM GSTR – 3B. | ||||
| Details | B2B - Credit notes | ||||||
| B2B - Credit notes (Amendment) | |||||||
| B2B - Credit notes (Reverse charge) | |||||||
| B2B - Credit notes (Reverse charge) (Amendment) | |||||||
| ISD - Credit notes | |||||||
| ISD - Credit notes (Amendment) |
1. Terms Used : -
a. ITC Input tax creditb. B2B Business to Businessc. ISD Input service distributord. IMPG Import of goodse. IMPGSEZ Import of goods from SEZ| 2. Important Advisory: | ||
| a)FORM GSTR-2Bis a statement which hasbeen generated on the basis of the information furnished by yoursuppliers in their respectiveFORMS GSTR-1, 5 and 6. It isa static statement and will be made available once a month. Thedocuments filed by the supplier in anyFORMS GSTR-1,5and6 would reflect in the next openFORM GSTR-2Bof therecipient irrespective of supplier’s date of filing.Taxpayers are advised to referFORM GSTR-2Bfor availingcredit inFORM GSTR-3B. However, in case for additionaldetails, they may refer to their respectiveFORM GSTR-2A(which is updated on near real time basis) for more details. | ||
| b) Input tax credit shall be indicated to benon-available in the following scenarios: - | ||
| i. Invoice or debit note for supply of goods orservices or both where the recipient is not entitled to input taxcredit as per the provisions of sub-section (4) of Section 16 ofCGST Act, 2017. | ||
| ii. Invoice or debit note where the Supplier(GSTIN) and place of supply are in the same State while recipientis in another State. | ||
| However, there may be other scenarios for whichinput tax credit may not be available to the taxpayers and thesame has not been generated by the system. Taxpayers, shouldself-assess and reverse such credit in theirFORM GSTR-3B. |
3. It may be noted that FORM GSTR-2B will consist of all the FORM GSTR-1s, 5s and 6s being filed by your suppliers, generally between the due dates of filing of two consequent GSTR-1 or furnishing of IFFs, based on the filing option (monthly or quarterly) as chosen by the corresponding supplier. The dates for which the relevant data has been extracted is specified in the CGST Rules and is also available under the "View Advisory" tab on the online portal. For example, FORM GSTR-2B for the month of February will consist of all the documents filed by suppliers who choose to file their FORM GSTR-1 monthly from 00:00 hours on 12th February to 23:59 hours on 11th March.
4. It also contains information on imports of goods from the ICEGATE system including data on imports from Special Economic Zones Units / Developers.
5. It may be noted that reverse charge credit on import of services is not part of this statement and will be continued to be entered by taxpayers in Table 4(A)(2) of FORM GSTR-3B.
6. Table 3 captures the summary of ITC available as on the date of generation of FORM GSTR-2B. It is divided into following two parts:
A. Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B.B. Part B captures the summary of credit that shall be reversed in relevant table of FORM GSTR-3B.7. Table 4 captures the summary of ITC not available as on the date of generation of FORM GSTR-2B. Credit available in this table shall not be availed as credit in FORM GSTR-3B. However, the liability to pay tax on reverse charge basis and the liability to reverse credit on receipt of credit notes continues for such supplies.
8. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts. Tax payers shall ensure that
a. No credit shall be taken twice for any document under any circumstances.b. Credit shall be reversed wherever necessary.c. Tax on reverse charge basis shall be paid.9. Details of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will also be made available online and through download facility.
10. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable.
11. Table wise instructions:
| Table No. and Heading | Instructions |
| Table 3 Part A Section I All other ITC - Suppliesfrom registered persons other than reverse charge | i.This section consists of the details of supplies (other thanthose on which tax is to be paid on reverse charge basis), whichhave been declared and filed by your suppliers in theirFORMGSTR-1 and 5.ii.This table displays only the supplies on which input tax creditis available.iii. Negativecredit, if any may arise due to amendment in B2B– Invoicesand B2B – Debit notes. Such credit shall be reversed inTable 4(B)(2) ofFORM GSTR-3B. |
| Table 3 Part A Section II Inward Supplies fromISD | i.This section consists of the details of supplies, which have beendeclared and filed by an input service distributor in theirFORMGSTR-6.ii.This table displays only the supplies on which ITC is available.iii. Negativecredit, if any, may arise due to amendment in ISD Amendments –Invoices. Such credit shall be reversed in table 4(B)(2) ofFORMGSTR-3B. |
| Table 3 Part A Section III Inward Supplies liablefor reverse charge | i.This section consists of the details of supplies on which tax isto be paid on reverse charge basis, which have been declared andfiled by your suppliers in theirFORM GSTR-1.ii.This table provides only the supplies on which ITC is available.iii. These suppliesshall be declared in Table 3.1(d) ofFORM GSTR-3Bforpayment of tax. Credit may be availed under Table 4(A)(3) ofFORMGSTR-3Bon payment of tax. |
| Table 3 Part A Section IV Import of Goods | i.This section provides the details of IGST paid by you on importof goods from overseas and SEZ units / developers on bill ofentry and amendment thereof. These details are updated on nearreal time basis from the ICEGATE system.ii.This table shall consist of data on the imports made by you(GSTIN) in the month for whichFORM GSTR-2Bis beinggenerated for.iii.The ICEGATE reference date is the date from which the recipientis eligible to take input tax credit.iv.The table also provides if the Bill of entry was amended.v. Information isprovided in the tables based on data received from ICEGATE.Information on certain imports such as courier imports may not beavailable. |
| Table 3 Part B Section I Others | i.This section consists of the details of credit notes received andamendment thereof which have been declared and filed by yoursuppliers in theirFORM GSTR-1 and 5ii. Such creditshall be reversed under Table 4(B)(2) ofFORM GSTR-3B. Ifthis value is negative, then credit may be reclaimed subject toreversal of the same on an earlier instance. |
| Table 4 Part A Section I All other ITC - Suppliesfrom registered persons other than reverse charge | i.This section consists of the details of supplies (other thanthose on which tax is to be paid on reverse charge basis), whichhave been declared and filed by your suppliers in theirFORMGSTR-1 and 5.ii.This table provides only the supplies on which ITC is notavailable.iii. This is forinformation only and such credit shall not be taken inFORMGSTR-3B. |
| Table 4 Part A Section II Inward Supplies fromISD | i.This section consists of the details supplies, which have beendeclared and filed by an input service distributor in theirFORMGSTR-6.ii.This table provides only the supplies on which ITC is notavailable.iii. This is forinformation only and such credit shall not be taken inFORMGSTR-3B. |
| Table 4 Part A Section III Inward Supplies liablefor reverse charge | i.This section consists of the details of supplies liable forreverse charge, which have been declared and filed by yoursuppliers in theirFORM GSTR-1.ii.This table provides only the supplies on which ITC is notavailable.iii. These suppliesshall be declared in Table 3.1(d) ofFORM GSTR-3Bforpayment of tax. However, credit will not be available on suchsupplies. |
| Table 4 Part B Section I Others | i.This section consists details the credit notes received andamendment thereof which have been declared and filed by yoursuppliers in theirFORM GSTR-1 and 5ii.This table provides only the credit notes on which ITC is notavailable.iii. Such creditshall be reversed under Table 4(B)(2) ofFORM GSTR-3B. |
| {| | ||||
| Year | ||||
| Month |
| 1 | GSTIN | |||||||||||||||
| 2 | (a) | Legal name of the registered person | ||||||||||||||
| (b) | Trade name, if any |
| 3. Turnover | |||||||||||||||
| Sr. No. | Type of Turnover | Amount | |||||||||||||
| 1 | 2 | 3 | |||||||||||||
| (i) | Taxable [other than zero rated] | ||||||||||||||
| (ii) | Zero rated supply on payment of Tax | ||||||||||||||
| (iii) | Zero rated supply without payment of Tax | ||||||||||||||
| (iv) | Deemed exports | ||||||||||||||
| (v) | Exempted | ||||||||||||||
| (vi) | Nil Rated | ||||||||||||||
| (vii) | Non-GST supply | ||||||||||||||
| Total |
4. Outward supplies
| Rate | Taxable Value | Amount of Tax | |
| Integrated Tax | CESS | ||
| 1 | 2 | 3 | 4 |
| A. Taxable supplies (other than reverse charge and zero ratedsupply) [Tax Rate Wise] | |||
| B. Supplies attracting reverse charge-Tax payable by recipientof supply | |||
| C. Zero rated supply made with payment of Integrated Tax | |||
| D. Out of the supplies mentioned at A, the value of suppliesmade though an e-commerce operator attracting TCS-[Rate wise] | |||
| GSTIN of e-commerce operator | |||
| Rate | Taxable Value | Amount of Tax | ||
| Central Tax | State/ UT Tax | Cess | ||
| 1 | 2 | 3 | 4 | 5 |
| A. Taxable supplies (other than reverse charge) [Tax Ratewise] | ||||
| B. Supplies attracting reverse charge-Tax payable by therecipient of supply | ||||
| C. Out of the supplies mentioned at A, the value of suppliesmade though an e-commerce operator attracting TCS [Rate wise] | ||||
| GSTIN of e-commerce operator | ||||
| Rate | Net differential value | Amount of Tax | |||
| Integrated tax | Central Tax | State/ UT Tax | Cess | ||
| 1 | 2 | 3 | 4 | 5 | 6 |
| (I) Inter-State supplies | |||||
| A Taxable supplies (other than reverse charge and Zero Ratedsupply made with payment of Integrated Tax) [Rate wise] | |||||
| B Zero rated supply made with payment of Integrated Tax [Ratewise] | |||||
| C Out of the Supplies mentioned at A, the value of suppliesmade though an e-commerce operator attracting TCS | |||||
| (II) Intra-state supplies | |||||
| A Taxable supplies (other than reverse charge) [Rate wise] | |||||
| B Out of the supplies mentioned at A, the value of suppliesmade though an e-commerce operator attracting TCS | |||||
5. Inward supplies attracting reverse charge including import of services (Net of advance adjustments)
5A. Inward supplies on which tax is payable on reverse charge basis
| Rate of tax | Taxable Value | Amount of tax | |||
| Integrated Tax | Central Tax | State/ UT tax | CESS | ||
| 1 | 2 | 3 | 4 | 5 | 6 |
| (I) Inter-State inward supplies [Rate Wise] | |||||
| (II) Intra-State inward supplies [Rate Wise] | |||||
5B. Tax effect of amendments in respect of supplies attracting reverse charge
| Rate of tax | Differential Taxable Value | Amount of tax | |||
| Integrated Tax | Central Tax | State/ UT Tax | CESS | ||
| 1 | 2 | 3 | 4 | 5 | 6 |
| (I) Inter-State inward supplies (Rate Wise) | |||||
| (II) Intra-State inward supplies (Rate Wise) | |||||
6. Input tax credit
ITC on inward taxable supplies, including imports and ITC received from ISD [Net of debit notes/ credit notes]| Description | Taxable value | Amount of tax | Amount of ITC | ||||||
| Integrated Tax | Central Tax | State/ UT Tax | CESS | Integrated Tax | Central Tax | State/ UT Tax | CESS | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| (I) On account of supplies received and debit notes/creditnotes received during the current tax period | |||||||||
| (a) Inputs | |||||||||
| (b) Input services | |||||||||
| (c) Capital goods | |||||||||
| (II) On account of amendments made (of the details furnishedin earlier tax periods) | |||||||||
| (a) Inputs | |||||||||
| (b) Input services | |||||||||
| (c) Capital goods |
7. Addition and reduction of amount in output tax for mismatch and other reasons
| Description | Add to or reduce from output liability | Amount | ||||
| Integrated tax | Central tax | State/ UT tax | CESS | |||
| 1 | 2 | 3 | 4 | 5 | 6 | |
| (a) | ITC claimed on mismatched/ duplication ofinvoices/ debit notes | Add | ||||
| (b) | Tax liability on mismatched credit notes | Add | ||||
| (c) | Reclaim on rectification of mismatched invoices/Debit Notes | Reduce | ||||
| (d) | Reclaim on rectification of mismatch credit note | Reduce | ||||
| (e) | Negative tax liability from previous tax periods | Reduce | ||||
| (f) | Tax paid on advance in earlier tax periods andadjusted with tax on supplies made in current tax period | Reduce | ||||
| (g) | Input Tax credit reversal/ reclaim | Add/ Reduce |
8. Total tax liability
| Rate of Tax | Taxable value | Amount of tax | |||
| Integrated tax | Central tax | State/ UT Tax | CESS | ||
| 1 | 2 | 3 | 4 | 5 | 6 |
| 8A. On outward supplies | |||||
| 8B. On inward supplies attracting reverse charge | |||||
| 8C. On account of Input Tax Credit Reversal/ reclaim | |||||
| 8D. On account of mismatch/ rectification/ other reasons |
9. Credit of TDS and TCS
| Amount | ||||
| Integrated tax | Central tax | State/ UT Tax | ||
| 1 | 2 | 3 | 4 | |
| (a) | TDS | |||
| (b) | TCS |
10. Interest liability (Interest as on ...............)
| On account of | Output liability on mismatch | ITC claimed on mismatched invoice | On account of other ITC reversal | Undue excess claims or excess reduction [refersec 50(3)] | Credit of interest on rectification of mismatch | Interest liability carry forward | Delay in payment of tax | Total interest liability |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| (a) Integrated Tax | ||||||||
| (b) Central Tax | ||||||||
| (c) State/ UT Tax | ||||||||
| (d) Cess |
11. Late Fee
| On account of | Central Tax | State/ UT tax |
| 1 | 2 | 3 |
| Late fee |
Part B – 12. Tax payable and paid
| Description | Tax payable | Paid in cash | Paid through ITC | Tax Paid | |||
| Integrated Tax | Central Tax | State/ UT Tax | Cess | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| (a) Integrated Tax | |||||||
| (b) Central Tax | |||||||
| (c) State/ UT Tax | |||||||
| (d) Cess |
13. Interest, Late Fee and any other amount (other than tax) payable and paid
| Description | Amount payable | Amount Paid |
| 1 | 2 | 3 |
| (I) Interest on account of | ||
| (a) Integrated tax | ||
| (b) Central Tax | ||
| (c) State/ UT Tax | ||
| (d) Cess | ||
| II Late fee | ||
| (a) Central tax | ||
| (b) State/ UT tax |
14. Refund claimed from Electronic cash ledger
| Description | Tax | Interest | Penalty | Fee | Other | Debit Entry Nos. |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| (a) Integrated tax | ||||||
| (b) Central Tax | ||||||
| (c) State/ UT Tax | ||||||
| (d) Cess | ||||||
| Bank Account Details (Drop Down) |
15. Debit entries in electronic cash/ Credit ledger for tax/ interest payment [to be populated after payment of tax and submissions of return]
| Description | Tax paid in cash | Tax paid through ITC | Interest | Late fee | |||
| Integrated tax | Central Tax | State/ UT Tax | Cess | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| (a) Integrated tax | |||||||
| (b) Central Tax | |||||||
| (c) State/ UT Tax | |||||||
| (d) Cess |
| Signature of Authorised Signatory .............. | |
| Place | Name of Authorised Signatory.................... |
| Date | Designation/ Status...................................... |
1. Terms Used :-
a) GSTIN :- Goods and Services Tax Identification Numberb) TDS :- Tax Deducted at sourcec) TCS :- Tax Collected at source2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.
3. Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on generation of GSTR-3 by taxpayer.
4. Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.
5. Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credit ledger and cash ledger.
6. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/ credit notes and advances received.
7. Table 4.1 will not include zero rated supplies made without payment of taxes.
8. Table 4.3 will not include amendments of supplies originally made under reverse charge basis.
9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/ credit notes, advances paid and adjustments made out of tax paid on advances earlier.
10. Utilization of input tax credit should be made in accordance with the provisions of section 49.
11. GSTR-3 filed without discharging complete liability will not be treated as valid return.
12. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the remaining liability, then he has to file the Part B of GSTR-3 again.
13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period have been discharged.
14. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on filing of valid GSTR 3.
[Form GSTR-3A] [Inserted by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).][See rule 68]| Reference No. : | Date : |
| Tax Period - | Type of Return - |
2. You are, therefore, requested to furnish the said return within 15 days failing which the [tax liability may] [Substituted 'tax liability will' by Notification No. G.S.R. 4(E), dated 1.1.2020 (w.e.f. 19.6.2017).] be assessed u/s 62 of the Act, based on the relevant material available with this office. Please note that in addition to tax so assessed, you will also be liable to pay interest and penalty as per provisions of the Act.
3. Please note that no further communication will be issued for assessing the liability.
4. The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the assessment order.
5. [ This is a system generated notice and does not require signature.] [Inserted by Notification No. G.S.R. 4(E), dated 1.1.2020 (w.e.f. 19.6.2017).]
OrNotice to return defaulter u/s 46 for not filing final return upon cancellation of registration| Cancellation order No. - | Date - |
| Application Reference Number, if any - | Date - |
2. It has been noticed that you have not filed the final return by the due date.
3. You are, therefore, requested to furnish the final return as specified under section 45 of the Act within 15 days failing which your tax liability for the aforesaid [tax period may] [Substituted 'tax period will' by Notification No. G.S.R. 4(E), dated 1.1.2020 (w.e.f. 19.6.2017).] be determined in accordance with the provisions of the Act based on the relevant material available with or gathered by this office. Please note that in addition to tax so assessed, you will also be liable to pay interest as per provisions of the Act.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment order.
5. [ This is a system generated notice and does not require signature.] [Inserted by Notification No. G.S.R. 4(E), dated 1.1.2020 (w.e.f. 19.6.2017).]
SignatureNameDesignation[Form GSTR-3B] [Inserted by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).][See rule 61(5)]| {| | ||||
| Year | ||||
| Month |
| 1 | GSTIN | |||||||||||||||
| 2 | (a) | Legal name of the registered person |
| Nature of Supplies | Total Taxable value | Integrated Tax | Central Tax | State/ UT Tax | Cess |
| 1 | 2 | 3 | 4 | 5 | 6 |
| (a) Outward taxable supplies (other than zerorated, nil rated and exempted) | |||||
| (b) Outward taxable supplies (zero rated ) | |||||
| (c) Other outward supplies (Nil rated, exempted) | |||||
| (d) Inward supplies (liable to reverse charge) | |||||
| (e) Non-GST outward supplies |
| Place of Supply (State/ UT) | Total Taxable value | Amount of Integrated Tax | |
| 1 | 2 | 3 | 4 |
| Supplies made to Unregistered Persons | |||
| Supplies made to Composition Taxable Persons | |||
| Supplies made to UIN holders |
4. Eligible ITC
| Details | Integrated Tax | Central Tax | State/ UT Tax | Cess |
| 1 | 2 | 3 | 4 | 5 |
| (A) ITC Available (whether in full or part) | ||||
| (1) Importof goods | ||||
| (2) Importof services | ||||
| (3) Inwardsupplies liable to reverse charge (other than 1 & 2 above) | ||||
| (4) Inwardsupplies from ISD | ||||
| (5) Allother ITC | ||||
| (B) ITC Reversed | ||||
| (1) As perrules 42 & 43 of CGST Rules | ||||
| (2) Others | ||||
| (C) Net ITC Available (A) – (B) | ||||
| (D) Ineligible ITC | ||||
| (1) As persection 17(5) | ||||
| (2) Others |
5. Values of exempt, nil-rated and non-GST inward supplies
| Nature ofsupplies | Inter-State supplies | Intra-State supplies |
| 1 | 2 | 3 |
| From a supplier under composition scheme, Exemptand Nil rated supply | ||
| Non GST supply |
| Description | Tax payable | Paid through ITC | Tax paid TDS./ TCS | Tax/ Cess paid in cash | Interest | Late Fee | |||
| Integrated Tax | Central Tax | State/ UT Tax | Cess | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| Integrated Tax | |||||||||
| Central Tax | |||||||||
| State/ UT Tax | |||||||||
| Cess |
| Details | Integrated Tax | Central Tax | State/ UT Tax |
| 1 | 2 | 3 | 4 |
| TDS | |||
| TCS |
1.
) Value of Taxable Supplies = Value of invoices + value of Debit Notes - value of credit notes + value of advances received for which invoices have not been issued in the same month - value of advances adjusted against invoices2.
) Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately3.
) Amendment in any details to be adjusted and not shown separately.[Form GSTR-4] [Substituted by Notification No. G.S.R. 457(E), dated 28.6.2019.][See rule 62]Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate)| {| | ||||
| Year |
| 1. | GSTIN | ||||||||||||||||
| 2. | (a) | Legal name of the registered person | < Auto > | ||||||||||||||
| (b) | Trade name, if any | < Auto > | |||||||||||||||
| 3. | (a) | Aggregate Turnover in the preceding Financial Year(Auto populated) | |||||||||||||||
| (b) | ARN | < Auto >(after filing)> | |||||||||||||||
| (c) | Date of ARN | < Auto>(after filing)> |
4. Inward supplies including supplies on which tax is to be paid on reverse charge
| GSTIN of supplier | Invoice details | Rate | Taxable value | Amount of tax | Place of Supply (Name of State/ UT) | |||||
| No. | Date | Value | Integrated Tax | Central Tax | State/ UT Tax | Cess | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) | ||||||||||
| 4B. Inward supplies received from a registered supplier (attracting reverse charge) | ||||||||||
| 4C. Inward supplies received from an unregistered supplier | ||||||||||
| 4D. Import of service | ||||||||||
5. Summary of self-assessed liability as per FORM GST CMP-08
(Net of advances, credit and debit notes and any other adjustment due to amendments etc.)| Sr. No. | Description | Value | Amount of tax | |||
| Integrated tax | Central tax | State/ UT tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 1 | Outward supplies (including exempt supplies) | < Auto> | < Auto> | < Auto> | < Auto> | < Auto> |
| 2 | Inward supplies attracting reverse chargeincluding import of services | < Auto> | < Auto> | < Auto> | < Auto> | < Auto> |
| 3 | Tax paid (1+2) | < Auto> | < Auto> | < Auto> | < Auto> | < Auto> |
| 4 | Interest paid, if any | < Auto> | < Auto> | < Auto> | < Auto> | < Auto> |
6. Tax rate wise details of outward supplies / inward supplies attracting reverse charge during the year
(Net of advances, credit and debit notes and any other adjustment due to amendments etc.)| Sr. No. | Type of supply (Outward/ Inward) | Rate of tax (%) | Value | Amount of tax | |||
| Integrated tax | Central tax | State/ UT tax | Cess | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| < Auto> | < Auto> | < Auto> | < Auto> | ||||
| < Auto> | < Auto> | < Auto> | < Auto> | ||||
| < Auto> | < Auto> | < Auto> | < Auto> | ||||
| Total | < Auto> | < Auto> | < Auto> | < Auto> |
7. TDS/TCS Credit received
| GSTIN of Deductor / e-commerce operator | Gross Value | Amount | |
| Central Tax | State/UT Tax | ||
| 1 | 2 | 3 | 4 |
8. Tax, interest, late fee payable and paid
| Sr. No. | Type of tax | Tax amount payable (As per table 6) | Tax Amount already paid (Through FORM GSTCMP-08 ) | Balance amount of tax payable, if any (3-4) | Interest payable | Interest paid | Late fee payable | Late fee paid |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| 1 | Integrated tax | < Auto> | < Auto> | < Auto> | ||||
| 2 | Central tax | < Auto> | < Auto> | < Auto> | ||||
| 3 | State/UT tax | < Auto> | < Auto> | < Auto> | ||||
| 4 | Cess | < Auto> | < Auto> | < Auto> |
9. Refund claimed from Electronic cash ledger
| Description | Tax | Interest | Penalty | Fee | Other | Debit Entry Nos. |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| (a) Integrated tax | ||||||
| (b) Central Tax | ||||||
| (c) State/UT Tax | ||||||
| (d) Cess | ||||||
| Bank Account Details (Drop Down) |
| PlaceDate | Signature of Authorised SignatoryName of Authorised SignatoryDesignation /Status |
1. Terms used:
2. The details in FORM GSTR-4, for every financial year or part thereof, should be furnished till the thirtieth day of April following the end of such financial year.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year would be auto-populated.
4. Table 4 to capture information, on a consolidated basis, related to inward supplies, rate-wise, GSTIN wise:
5. Table 5 to capture details (and adjustments thereof) of outward supplies (including exempt supplies) and inward supplies attracting reverse charge including import of services as declared earlier in FORM GST CMP-08 during the financial year.
6. TDS/TCS credit received from deductor/e-commerce operator would be auto-populated in Table 7.
[Form GSTR-4A] [Inserted by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).][See rules 59(3) & 66(2)]Auto-drafted details for registered person opting for composition levy(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)| Year | ||||
| Quarter |
| 1 | GSTIN | |||||||||||||||
| 2 | (a) | Legal name of the registered person | ||||||||||||||
| (b) | Trade name, if any |
3. Inward supplies received from registered person including supplies attracting reverse charge
| GSTIN of supplier | Invoice details | Rate | Taxable value | Amount of tax | Place of Supply (Name of State/ UT) | |||||
| No. | Date | Value | Integrated Tax | Central Tax | State/ UT Tax | Cess | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| 3A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) | ||||||||||
| 3B. Inward supplies received from a registered supplier (attracting reverse charge) | ||||||||||
4. Debit notes/ credit notes (including amendments thereof) received during current period
| Details of original invoice | Revised details of invoice | Rate | Taxable value | Amount | Place of supply (Name of State/ UT) | ||||||||
| GSTIN | No. | Date | GSTIN | No. | Date | Value | Integrated Tax | Central Tax | State/ UT Tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 |
5. TDS Credit received
| GSTIN of Deductor | Gross Value | Amount | |
| Central Tax | State/ UT Tax | ||
| 1 | 2 | 3 | 4 |
| {| | ||||
| Year | ||||
| Month |
| 1. | GSTIN | ||||||||||||||||
| 2. | (a) | Legal name of the registered person | |||||||||||||||
| (b) | Trade name, if any | ||||||||||||||||
| (c) | Validity period of registration | ||||||||||||||||
| (d) [ [Inserted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).] | ARN | Auto Populated | |||||||||||||||
| (e) | Date of ARN | Auto Populated.] |
3. Inputs/ Capital goods received from Overseas (Import of goods)
(Amount in Rs. for all Tables)| Details of bill of entry | Rate | Taxable value | Amount | Amount of ITC available | ||||
| No. | Date | Value | Integrated Tax | Cess | Integrated Tax | Cess | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
4. Amendment in the details furnished in any earlier return
| Original details | Revised details | Differential ITC (+/-) | ||||||||||
| Bill of entry | Bill of entry | Rate | Taxable value | Amount | Amount of ITC available | |||||||
| No | Date | No | Date | Value | Integrated Tax | Cess | Integrated Tax | Cess | Integrated tax | Cess | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
5. Taxable outward supplies made to registered persons (including UIN holders)
| GSTIN/ UIN | Invoice details | Rate | Taxable value | Amount | Place of Supply (Name of State/ UT) | |||||
| No. | Date | Value | Integrated Tax | Central Tax | State/ UT Tax | Cess | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh
| Place of Supply (State/ UT) | Invoice details | Rate | Taxable Value | Amount | |||
| No. | Date | Value | Integrated Tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6
| Rate of tax | Total Taxable value | Amount | |||
| Integrated Tax | Central Tax | State/ UT Tax | Cess | ||
| 1 | 2 | 3 | 4 | 5 | 6 |
| 7A. Intra-State supply (Consolidated, rate wise) | |||||
| 7B. Inter-State Supplies where the value of invoice is uptoRs 2.5 Lakh [Rate wise] | |||||
| Place of Supply (Name of State) | |||||
8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit note/ credit notes and amendments thereof]
| Details of original document | Revised details of document of details of original Debit/ Credit Notes | Rate | Taxable value | Amount | Place of supply | ||||||||
| GSTIN | No. | Date | GSTIN | No. | Date | Value | Integrated Tax | Central Tax | State/ UT Tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| 8A. If the invoice details furnished were incorrect | |||||||||||||
| 8B. Debit Notes/ Credit Notes [original] | |||||||||||||
| 8C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] | |||||||||||||
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax periods in Table 7
| Rate of tax | Total Taxable value | Amount | |||
| Integrated Tax | Central Tax | State/ UT Tax | Cess | ||
| 1 | 2 | 3 | 4 | 5 | 6 |
| Tax period for which the details are being revised | |||||
| 9A. Intra-State Supplies [Rate wise] | |||||
| 9B. Inter-State Supplies [Rate wise] | |||||
| Place of Supply (Name of State) | |||||
10. Total tax liability [(including reverse charge liability, if any)] [Inserted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).]
| Rate of tax | Total Taxable value | Amount | |||
| Integrated Tax | Central Tax | State/ UT Tax | Cess | ||
| 1 | 2 | 3 | 4 | 5 | 6 |
| 10A. On account of outward supply | |||||
| 10B. On account of differential ITC being negative in Table 4 | |||||
| 10C. [ On account of inward supplies liable to reverse charge] [Inserted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).] | |||||
11. Tax payable and paid
| Description | Tax payable | Paid in cash | Paid through ITC | Tax Paid | |
| Integrated tax | Cess | ||||
| 1 | 2 | 3 | 4 | 5 | 6 |
| (a) Integrated Tax | |||||
| (b) Central Tax | |||||
| (c) State/ UT Tax | |||||
| (d) Cess |
12. Interest, late fee and any other amount payable and paid
| Description | Amount payable | Amount paid |
| 1 | 2 | 3 |
| I Interest on account of | ||
| (a)Integrated tax | ||
| (b) CentralTax | ||
| (c) State/UT Tax | ||
| (d) Cess | ||
| II Late fee on account of | ||
| (a) Centraltax | ||
| (b) State/UT tax |
13. Refund claimed from electronic cash ledger
| Description | Tax | Interest | Penalty | Fee | Other | Debit Entry Nos. |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| (a) Integrated tax | ||||||
| (b) Central Tax | ||||||
| (c) State/ UT Tax | ||||||
| (d) Cess | ||||||
| Bank Account Details (Drop Down) |
14. Debit entries in electronic cash/ credit ledger for tax/ interest payment [to be populated after payment of tax and submissions of return]
| Description | Tax paid in cash | Tax paid through ITC | Interest | Late fee | |
| Integrated tax | Cess | ||||
| 1 | 2 | 3 | 4 | 5 | 6 |
| (a) Integrated tax | |||||
| (b) Central Tax | |||||
| (c) State/ UT Tax | |||||
| (d) Cess |
| Signature of Authorised Signatory | |
| Place | Name of Authorised Signatory.................... |
| Date | Designation/ Status...................................... |
1. Terms used :
2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
3. The details in GSTR-5 should be furnished by 20thof the month succeeding the relevant tax period or within 7 days from the last date of the registration whichever is earlier.
4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC eligible on such import of goods.
5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number.
6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period.
7. [ Invoice-level information, rate-wise, pertaining to the tax period should be reported as under: [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).]
8. Table 8 consists of amendments in respect of -
i. B2B outward supplies declared in the previous tax period;ii. "B2C inter-State invoices where invoice value is more than [rupees] [Inserted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).] 2.5 lakhs" reported in the previous tax period; andiii. Original Debit and credit note details and its amendments.9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State supplies where invoice value is more than Rs 250000/-.
10. [ Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period. Inward supplies attracting reverse charge shall be reported in Part C of the table.] [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).]
[Form GSTR-5A] [Inserted by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).][See rule 64]Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India1. GSTIN of the supplier-
2. (a) Legal name of the registered person -
3. Name of the Authorised representative in India filing the return -
4. Period : Month - Year -
[4(a) ARN:4.
5. Taxable outward supplies made to consumers in India
(Amount in Rupees)| Place of supply (State/ UT) | Rate of tax | Taxable value | Integrated tax | Cess |
| 1 | 2 | 3 | 4 | 5 |
5A. Amendments to taxable outward supplies to non-taxable persons in India
(Amount in Rupees)| Month | Place of supply (State/ UT) | Rate of tax | Taxable value | Integrated tax | Cess |
| 1 | 2 | 3 | 4 | 5 | 6 |
6. [ Calculation of interest, or any other amount
| Sr. No. | Description | Place of supply (State/UT) | Amount due (Interest/Other) | |
| Integrated tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 |
| 1. | Interest | |||
| 2. | Others (Please specify) | |||
| Total | ] |
7. [ Tax, interest and any other amount payable and paid
(Amount in Rupees)| Sr. No. | Description | Amount payable | Debit entry no. | Amount paid | ||
| Integrated tax | Cess | Integrated tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 1. | Tax Liability(based on Table 5 & 5A) | |||||
| 2. | Interest(based on Table 6) | |||||
| 3. | Others(based on Table 6) | ] |
| Signature | |
| Place | Name of Authorised Signatory.................. |
| Date | Designation/ Status................................... |
| Return for input service distributor |
| {| | ||||
| Year | ||||
| Month |
| 1 | GSTIN | |||||||||||||||
| 2 | (a) | Legal name of the registered person | ||||||||||||||
| (b) | Trade name, if any |
3. Input tax credit received for distribution
| GSTINof supplier | Invoicedetails | Rate | Taxablevalue | Amountof Tax | |||||
| No | Date | Value | Integratedtax | CentralTax | State/UT Tax | CESS | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
4. Total ITC/ Eligible ITC/ Ineligible ITC to be distributed for tax period (From Table No. 3)
| Description | Integrated tax | Central Tax | State/ UT Tax | CESS |
| 1 | 2 | 3 | 4 | 5 |
| (a) Total ITC available for distribution | ||||
| (b) Amount of eligible ITC | ||||
| (c) Amount of ineligible ITC |
5. Distribution of input tax credit reported in Table 4
| GSTIN of recipient/ State, if recipient isunregistered | ISD invoice | Distribution of ITC by ISD | ||||
| No. | Date | Integrated Tax | Central Tax | State/ UT Tax | CESS | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 5A. Distribution of the amount of eligible ITC | ||||||
| 5B. Distribution of the amount of ineligible ITC | ||||||
6. Amendments in information furnished in earlier returns in Table No. 3
| Original details | Revised details | |||||||||||
| GSTIN of supplier | No. | Date | GSTIN of supplier | Invoice/ debit note/ credit note details | Rate | Taxable value | Amount of Tax | |||||
| No | Date | Value | Integrated tax | Central Tax | State/ UT Tax | CESS | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| 6A. Information furnished in Table 3 in an earlier period wasincorrect | ||||||||||||
| 6B. Debit Notes/ Credit Notes received [Original] | ||||||||||||
| 6C. Debit Notes/ Credit Notes [Amendments] | ||||||||||||
7. Input tax credit mis-matches and reclaims to be distributed in the tax period
| Description | Integrated tax | Central Tax | State/ UT Tax | Cess |
| 1 | 2 | 3 | 4 | 5 |
| 7A. Input tax credit mismatch | ||||
| 7B. Input tax credit reclaimed on rectification of mismatch |
8. Distribution of input tax credit reported in Table No. 6 and 7 (plus/ minus)
| GSTIN of recipient | ISD credit no. | ISD invoice | Input tax distribution by ISD | |||||
| No. | Date | No. | Date | Integrated Tax | Central Tax | State Tax | CESS | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| 8A. Distribution of the amount of eligible ITC | ||||||||
| 8B. Distribution of the amount of ineligible ITC | ||||||||
9. Redistribution of ITC distributed to a wrong recipient (plus/ minus)
| Original input tax credit distribution | Re-distribution of input tax credit to thecorrect recipient | ||||||||||
| GSTIN of original recipient | ISD invoice detail | ISD credit note | GSTIN of new recipient | ISD invoice | Input tax credit redistributed | ||||||
| No. | Date | No | Date | No. | Date | Integrated Tax | Central Tax | State Tax | CESS | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| 9A. Distribution of the amount of eligible ITC | |||||||||||
| 9B. Distribution of the amount of ineligible ITC | |||||||||||
10. Late Fee
| On account of | Central Tax | State/ UT tax | Debit Entry No. |
| 1 | 2 | 3 | 4 |
| Late fee |
11. Refund claimed from electronic cash ledger
| Description | Fee | Other | Debit Entry Nos. |
| 1 | 2 | 3 | 4 |
| (a) Central Tax | |||
| (b) State/ UT Tax | |||
| Bank Account Details (Drop Down) |
| Signature of Authorised Signatory | |
| Place | Name of Authorised Signatory.................... |
| Date | Designation/ Status...................................... |
1. Terms Used :-
a. GSTIN :- Goods and Services Tax Identification Numberb. ISD :- Input Service Distributorc. ITC :- Input tax Credit.2. GSTR-6 can only be filed only after 10th of the month and before 13th of the month succeeding the tax period.
3. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR-6.
4. ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then in that case ISD has to separately register as Normal taxpayer.
5. ISD will have late fee and any other liability only.
6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which the inward supplies have been received.
7. Ineligible ITC will be in respect of supplies made as per Section 17(5).
8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its registered recipients units.
9. Table 7 in respect of mismatch liability will be populated by the system.
10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger.
[Form GSTR-6A] [Inserted by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).][See Rule 59(3) & 65]| Details of supplies auto-drafted form |
| (Auto-drafted from GSTR-1) |
| {| | ||||
| Year | ||||
| Month |
| 1 | GSTIN | |||||||||||||||
| 2 | (a) | Legal name of the registered person | ||||||||||||||
| (b) | Trade name, if any |
3. Input tax credit received for distribution
(Amount in Rs. for all Tables)| GSTIN of supplier | Invoice details | Rate | Taxable value | Amount of Tax | |||||
| No | Date | Value | Integrated tax | Central Tax | State/ UT Tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
4. Debit/ Credit notes (including amendments thereof) received during current tax period
| Details of original document | Revised details of document or details of Debit/Credit Note | |||||||||||
| GSTIN of supplier | No. | Date | GSTIN of supplier | No. | Date | Value | Rate | Taxable value | Amount of tax | |||
| Integrated tax | Central Tax | State/ UT Tax | Cess | |||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| {| | ||||
| Year | ||||
| Month |
| 1 | GSTIN | |||||||||||||||
| 2 | (a) | Legal name of the Deductor | ||||||||||||||
| (b) | Trade name, if any |
3. Details of the tax deducted at source
(Amount in Rs. for all Tables)| GSTIN of deductee | Amount paid to deductee on which tax is deducted | Amount of tax deducted at source | ||
| Integrated Tax | Central Tax | State/ UT Tax | ||
| 1 | 2 | 3 | 4 | 5 |
4. Amendments to details of tax deducted at source in respect of any earlier tax period
| Original details | Revised details | ||||||
| Month | GSTIN of deductee | Amount paid to deductee on which tax is deducted | GSTIN of deductee | Amount paid to deductee on which tax is deducted | Amount of tax deducted at source | ||
| Integrated Tax | Central Tax | State/ UT Tax | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
5. Tax deduction at source and paid
| Description | Amount of tax deducted | Amount paid |
| 1 | 2 | 3 |
| (a) Integrated Tax | ||
| (b) Central Tax | ||
| (c) State/ UT Tax |
6. Interest, late Fee payable and paid
| Description | Amount payable | Amount paid |
| 1 | 2 | 3 |
| (I) Interest on account of TDS in respect of | ||
| (a) Integrated tax | ||
| (b) Central Tax | ||
| (c) State/ UT Tax | ||
| (II) Late fee | ||
| (a) Central tax | ||
| (b) State/ UT tax |
7. Refund claimed from electronic cash ledger
| Description | Tax | Interest | Penalty | Fee | Other | Debit Entry Nos. |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| (a) Integrated Tax | ||||||
| (b) Central Tax | ||||||
| (c) State/ UT Tax | ||||||
| Bank Account Details (Drop Down) |
8. Debit entries in electronic cash ledger for TDS/ interest payment [to be populated after payment of tax and submissions of return]
| Description | Tax paid in cash | Interest | Late fee |
| 1 | 2 | 3 | 4 |
| (a) Integrated Tax | |||
| (b) Central Tax | |||
| (c) State/ UT Tax |
| Signature of Authorised Signatory | |
| Place | Name of Authorised Signatory.................... |
| Date | Designation/ Status...................................... |
1. Terms used :
a) GSTIN : Goods and Services Tax Identification Numberb) TDS : Tax Deducted at Source2. Table 3 to capture details of tax deducted.
3. Table 4 will contain amendment of information provided in earlier tax periods.
4. Return cannot be filed without full payment of liability.
[Form GSTR-7A] [Inserted by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).][See rule 66(3)]Tax Deduction at Source Certificate1. TDS Certificate No. -
2. GSTIN of deductor -
3. Name of deductor -
4. GSTIN of deductee -
5. (a) Legal name of the deductee -
6. Tax period in which tax deducted and accounted for in GSTR-7 -
7. Details of supplies Amount of tax deducted -
| Value on which tax deducted | Amount of Tax deducted at source (Rs.) | ||
| Integrated Tax | Central Tax | State/ UT Tax | |
| 1 | 2 | 3 | 4 |
| {| | ||||
| Year | ||||
| Month |
| 1 | GSTIN | |||||||||||||||
| 2 | (a) | Legal name of the registered person | ||||||||||||||
| (b) | Trade name, if any |
3. Details of supplies made through e-commerce operator
(Amount in Rs. for all Tables)| GSTIN of the supplier | Details of supplies made which attract TCS | Amount of tax collected at source | ||||
| Gross value of supplies made | Value of supplies returned | Net amount liable for TCS | Integrated Tax | Central Tax | State/ UT Tax | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 3A. Supplies made to registered persons | ||||||
| 3B. Supplies made to unregistered persons | ||||||
4. Amendments to details of supplies in respect of any earlier statement
| Original details | Revised details | |||||||
| Month | GSTIN of supplier | GSTIN of supplier | Details of supplies made which attract TCS | Amount of tax collected at source | ||||
| Gross value of supplies made | Value of supply returned | Net amount liable for TCS | Integrated Tax | Central Tax | State/ UT Tax | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| 4A. Supplies made to registered persons | ||||||||
| 4B. Supplies made to unregistered persons | ||||||||
5. Details of interest
| On account of | Amount in default | Amount of interest | ||
| Integrated Tax | Central Tax | State/ UT Tax | ||
| 1 | 2 | 3 | 4 | 5 |
| Late payment of TCS amount |
6. Tax payable and paid
| Description | Tax payable | Amount paid |
| 1 | 2 | 3 |
| (a) Integrated Tax | ||
| (b) Central Tax | ||
| (c) State/ UT Tax |
7. Interest payable and paid
| Description | Amount of interest payable | Amount paid |
| 1 | 2 | 3 |
| (a) Integrated tax | ||
| (b) Central Tax | ||
| (c) State/ UT Tax |
8. Refund claimed from electronic cash ledger
| Description | Tax | Interest | Penalty | Other | Debit Entry Nos. |
| 1 | 2 | 3 | 4 | 5 | 6 |
| (a) Integrated tax | |||||
| (b) Central Tax | |||||
| (c) State/ UT Tax | |||||
| Bank Account Details (Drop Down) |
9. Debit entries in cash ledger for TCS/ interest payment [to be populated after payment of tax and submissions of return]
| Description | Tax paid in cash | Interest |
| 1 | 2 | 3 |
| (a) Integrated Tax | ||
| (b) Central Tax | ||
| (c) State/ UT Tax |
| Signature of Authorised Signatory | |
| Place | Name of Authorised Signatory.................... |
| Date | Designation/ Status...................................... |
1. Terms Used :-
a. GSTIN :- Goods and Services Tax Identification Numberb. TCS :- Tax Collected at source2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged.
3. TCS liability will be calculated on the basis of table 3 and table 4.
4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax period has been discharged.
5. Cash ledger will be debited for the refund claimed from the said ledger.
6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of GSTR-8.
7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of supplier.
[Form GSTR-9 [Substituted Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]][See rule 80]Annual Return| Pt. I123A3BPt. II | Basic Details | |||||||
| Financial Year | ||||||||
| GSTIN | ||||||||
| Legal Name | ||||||||
| Trade Name (if any) | ||||||||
| Details of Outward and inward supplies declaredduring the financial year | ||||||||
| (Amount inLin all tables) | ||||||||
| Nature of Supplies | Taxable Value | Central Tax | State Tax /UT Tax | Integrated Tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | |||
| 4 | Details of advances, inward and outwardsupplies made during the financial year on which tax is payable | |||||||
| A | Supplies made to un-registered persons (B2C) | |||||||
| B | Supplies made to registered persons (B2B) | |||||||
| C | Zero rated supply (Export) on payment of tax(except supplies to SEZs) | |||||||
| D | Supply to SEZs on payment of tax | |||||||
| E | Deemed Exports | |||||||
| F | Advances on which tax has been paid but invoicehas not been issued (not covered under (A) to (E) above) | |||||||
| G | Inward supplies on which tax is to be paid onreverse charge basis | |||||||
| H | Sub-total (A to G above) | |||||||
| I | Credit Notes issued in respect of transactionsspecified in (B) to (E) above (-) | |||||||
| J | Debit Notes issued in respect of transactionsspecified in (B) to (E) above (+) | |||||||
| K | Supplies / tax declared through Amendments (+) | |||||||
| L | Supplies / tax reduced through Amendments (-) | |||||||
| M | Sub-total (I to L above) | |||||||
| N | Supplies and advances on which tax is to be paid(H + M) above | |||||||
| 5 | Details of Outward supplies made during thefinancial year on which tax is not payable | |||||||
| A | Zero rated supply (Export) without payment oftax | |||||||
| B | Supply to SEZs without payment of tax | |||||||
| C | Supplies on which tax is to be paid by therecipient on reverse charge basis | |||||||
| D | Exempted | |||||||
| E | Nil Rated | |||||||
| F | Non-GSTsupply(includes‘no supply’) | |||||||
| G | Sub-total (A to F above) | |||||||
| H | Credit Notes issued in respect of transactionsspecified in A to F above (-) | |||||||
| I | Debit Notes issued in respect of transactionsspecified in A to F above (+) | |||||||
| J | Supplies declared through Amendments (+) | |||||||
| K | Supplies reduced through Amendments (-) | |||||||
| L | Sub-Total (H to K above) | |||||||
| M | Turnover on which tax is not to be paid (G + Labove) | |||||||
| N | Total Turnover (including advances) (4N + 5M -4G above) | |||||||
| Pt. III | Details of ITC for the financial year | |||||||
| Description | Type | Central Tax | State Tax /UT Tax | Integrated Tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | |||
| 6 | Details of ITC availed during the financialyear | |||||||
| A | Total amount of input tax credit availed throughFORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B) | < Auto> | < Auto> | < Auto> | < Auto> | |||
| B | Inward supplies (other than imports and inwardsupplies liable to reverse charge but includes services receivedfrom SEZs) | Inputs | ||||||
| Capital Goods | ||||||||
| Input Services | ||||||||
| C | Inward supplies received from unregisteredpersons liable to reverse charge (other than B above) on whichtax is paid & ITC availed | Inputs | ||||||
| Capital Goods | ||||||||
| Input Services | ||||||||
| D | Inward supplies received from registered personsliable to reverse charge (other than B above) on which tax ispaid and ITC availed | Inputs | ||||||
| Capital Goods | ||||||||
| Input Services | ||||||||
| E | Import of goods (including supplies from SEZs) | Inputs | ||||||
| Capital Goods | ||||||||
| F | Import of services (excluding inward suppliesfrom SEZs) | |||||||
| G | Input Tax credit received from ISD | |||||||
| H | Amount of ITC reclaimed (other than B above)under the provisions of the Act | |||||||
| I | Sub-total (B to H above) | |||||||
| J | Difference (I - A above) | |||||||
| K | Transition Credit through TRAN-I (includingrevisions if any) | |||||||
| L | Transition Credit through TRAN-II | |||||||
| M | Any other ITC availed but not specified above | |||||||
| N | Sub-total (K to M above) | |||||||
| O | Total ITC availed (I + N above) | |||||||
| 7 | Details of ITC Reversed and Ineligible ITCfor the financial year | |||||||
| A | As per Rule 37 | |||||||
| B | As per Rule 39 | |||||||
| C | As per Rule 42 | |||||||
| D | As per Rule 43 | |||||||
| E | As per section 17(5) | |||||||
| F | Reversal of TRAN-I credit | |||||||
| G | Reversal of TRAN-II credit | |||||||
| H | Other reversals (pl. specify) | |||||||
| I | Total ITC Reversed (Sum of A to H above) | |||||||
| J | Net ITC Available for Utilization (6O - 7I) | |||||||
| 8 | Other ITC related information | |||||||
| A | ITC as per GSTR-2A (Table 3 & 5 thereof) | < Auto> | < Auto> | < Auto> | < Auto> | |||
| B | ITC as per sum total of 6(B) and 6(H) above | < Auto> | ||||||
| C | [For FY 2017-18] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year up to specified period] [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).] | |||||||
| D | Difference [A-(B+C)] | |||||||
| E | ITC available but not availed | |||||||
| F | ITC available but ineligible | |||||||
| G | IGST paid on import of goods (including suppliesfrom SEZ) | |||||||
| H | IGST credit availed on import of goods (as per6(E) above) | <Auto> | ||||||
| I | Difference (G-H) | |||||||
| J | ITC available but not availed on import of goods(Equal to I) | |||||||
| K | Total ITC to be lapsed in current financial year(E + F + J) | < Auto> | < Auto> | < Auto> | < Auto> | |||
| Pt. IV9 | Details of tax paid as declared in returns filedduring the financial year | |||||||
| Description | Tax Payable | Paid through cash | Paid through ITC | |||||
| Central Tax | State Tax/UT Tax | Integrated Tax | Cess | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | ||
| Integrated Tax | ||||||||
| Central Tax | ||||||||
| State/UT Tax | ||||||||
| Cess | ||||||||
| Interest | ||||||||
| Late fee | ||||||||
| Penalty | ||||||||
| Other | ||||||||
| Pt. V | [Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period.] [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).] | |||||||
| Description | Taxable Value | Central Tax | State Tax/UT Tax | Integrated Tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | |||
| 10 | Supplies / tax declared through Amendments (+)(net of debit notes) | |||||||
| 11 | Supplies / tax reduced through Amendments (-)(net of credit notes) | |||||||
| 121314 | Reversal of ITC availed during previousfinancial year | |||||||
| ITC availed for the previous financial year | ||||||||
| Differential tax paid on account of declarationin 10 & 11 above | ||||||||
| Description | Payable | Paid | ||||||
| 1 | 2 | 3 | ||||||
| Integrated Tax | ||||||||
| Central Tax | ||||||||
| State/UT Tax | ||||||||
| Cess | ||||||||
| Interest | ||||||||
| Pt. VI | Other Information | |||||||
| 15 | Particulars of Demands and Refunds | |||||||
| Details | Central Tax | State Tax/UT Tax | Integrated Tax | Cess | Interest | Penalty | Late Fee/ Others | |
| 1 | 2 | 3 | 4 | 5 | ||||
| A | Total refund Claimed | |||||||
| B | Total Refund sanctioned | |||||||
| C | Total Refund Rejected | |||||||
| D | Total Refund Pending | |||||||
| E | Total Demand of taxes | |||||||
| F | Total taxes paid in respect of E above | |||||||
| G | Total demands pending out of E above | |||||||
| 16 | Information on supplies received fromcomposition taxpayers, deemed supply under section 143 and goodssent on approval basis | |||||||
| Details | Taxable Value | Central Tax | State Tax/UT Tax | Integrated Tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | |||
| A | Supplies received from Composition taxpayers | |||||||
| B | Deemed supply under Section 143 | |||||||
| C | Goods sent on approval basis but not returned | |||||||
| 17 | HSNWise Summary of outward supplies | |||||||
| HSN Code | UQC | Total Quantity | Taxable Value | Rate of Tax | Central Tax | State Tax/UT Tax | Integrated Tax | Cess |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| 18 | ||||||||
| HSN Wise Summary of Inward supplies | ||||||||
| HSN Code | UQC | Total Quantity | Taxable Value | Rate of Tax | Central Tax | State Tax/UT Tax | Integrated Tax | Cess |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| 19 | Late fee payable and paid | |||||||
| Description | Payable | Paid | ||||||
| 1 | 2 | 3 | ||||||
| A | Central Tax | |||||||
| B | State Tax |
1. Terms used:
a. GSTIN : Goods and Services Tax Identification Numberb. UQC : Unit Quantity Codec. HSN : Harmonized System of Nomenclature Code2. [ It is mandatory to file all FORM GSTR-1 and FORM GSTR-3B for the financial year for which the return is being filed for before filing this return and for FY 2017-18, the details for the period between July 2017 to March 2018 are to be provided in this return.] [Substituted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]
2A. [ In the Table, against serial numbers 4, 5, 6 and 7, the taxpayers shall report the values pertaining to the financial year only. The value pertaining to the preceding financial year shall not be reported here.] [Inserted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).]
[***] [Omitted '3. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return.' by Notification No. G.S.R. 457(E), dated 28.6.2019.]4. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. [For FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).] It may be noted that all the supplies for which payment has been made through FORM GSTR-3B between July 2017 to March 2018 shall be declared in this part. [It may be noted that additional liability for the FY 2017-18 [or FY 2018-19] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.] [or FY 2019-20] [Inserted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).] [or FY 2020-21] [Inserted by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).] not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit [***] [Omitted 'unclaimed during FY 2017-18' by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).] through this return.] The instructions to fill Part II are as follows:
| Table No. | Instructions |
| 4A | Aggregate value of supplies made to consumers andunregistered persons on which tax has been paid shall be declared here.These will include details of supplies made through E-Commerceoperators and are to be declared as net of credit notes or debitnotes issued in this regard. Table 5, Table 7 along with respectiveamendments in Table 9 and Table 10 ofFORM GSTR-1may be used forfilling up these details. |
| 4B | Aggregate value of supplies made to registered persons(including supplies made to UINs) on which tax has been paid shall bedeclared here. These will include supplies made through E-Commerceoperators but shall not include supplies on which tax is to bepaid by the recipient on reverse charge basis. Details of debit andcredit notes are to be mentioned separately. Table 4A and Table 4CofFORM GSTR-1may be used for filling up these details. |
| 4C | Aggregate value of exports (except supplies toSEZs) on which tax has been paid shall be declared here. Table6A ofFORM GSTR-1may be used for filling up these details. |
| 4D | Aggregate value of supplies to SEZs on which tax hasbeen paid shall be declared here. Table 6B of GSTR-1 may be used forfilling up these details. |
| 4E | Aggregate value of supplies in the nature of deemedexports on which tax has been paid shall be declared here. Table 6CofFORM GSTR-1may be used for filling up these details. |
| 4F | Details of all unadjusted advances i.e. advancehas been received and tax has been paid but invoice has not beenissued in the current year shall be declared here. Table 11A ofFORM GSTR-1may be used for filling up these details. |
| 4G | Aggregate value of all inward supplies (includingadvances and net of credit and debit notes) on which tax is to bepaid by the recipient (i.e.by the person filing the annual return)on reverse charge basis. This shall include supplies receivedfrom registered persons, unregistered persons on which tax is leviedon reverse charge basis. This shall also include aggregate value of allimport of services. Table 3.1(d) ofFORM GSTR-3Bmay be used for fillingup these details. |
| 4I | Aggregate value of credit notes issued in respect ofB to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemedexports (4E) shall be declared here. Table 9B ofFORM GSTR-1may beused for filling up these details.[For[FY 2017-18, 2018-19] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2019-20 and 2020-21] [Substituted 'and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to fill Table 4B to Table 4E net of credit notes in case there is any difficulty in reporting such details separately in this table.] |
| 4J | Aggregate value of debit notes issued in respect ofB to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemedexports (4E) shall be declared here. Table 9B ofFORM GSTR-1may beused for filling up these details.[For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of debit notes in case there is any difficulty in reporting such details separately in this Table.] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).] |
| 4K & 4L | Details of amendments made to B to B supplies (4B),exports (4C), supplies to SEZs (4D) and deemed exports (4E), creditnotes (4I), debit notes (4J) and refund vouchers shall be declared here.Table 9A and Table 9C ofFORM GSTR-1may be used for filling up thesedetails.[For[FY 2017-18, 2018-19] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2019-20 and 2020-21] [Substituted 'and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to fill Table 4B to Table 4E net of amendments in case there is any difficulty in reporting such details separately in this table.] |
| 5A | Aggregate value of exports (except supplies to SEZs)on which tax has not been paid shall be declared here. Table 6A ofFORMGSTR-1 may be used for filling up these details. |
| 5B | Aggregate value of supplies to SEZs on which tax hasnot been paid shall be declared here. Table 6B of GSTR-1 may be used forfilling up these details. |
| 5C | Aggregate value of supplies made to registered personson which tax is payable by the recipient on reverse charge basis.Details of debit and credit notes are to be mentioned separately.Table 4B ofFORM GSTR-1may be used for filling up these details. |
| 5D, 5E and 5F | Aggregate value of exempted, Nil Rated and Non-GSTsupplies shall be declared here. Table 8 ofFORM GSTR-1may be usedfor filling up these details.The value of "no supply" shall be declared underNon-GST supply (5F).[For[FY 2017-18, 2018-19] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2019-20 and 2020-21] [Substituted 'and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to either separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the "exempted" row only.] |
| 5H | Aggregate value of credit notes issued in respect ofsupplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here.Table 9B ofFORM GSTR-1may be used for filling up these details.[For[FY 2017-18, 2018-19] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2019-20 and 2020-21] [Substituted 'and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to fill Table 5A to Table 5F net of credit notes in case there is any difficulty in reporting such details separately in this Table.] |
| 5I | Aggregate value of debit notes issued in respect ofsupplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here.Table 9B ofFORM GSTR-1may be used for filling up these details.[For[FY 2017-18, 2018-19] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2019-20 and 2020-21] [Substituted 'and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to fill Table 5A to Table 5F net of debit notes in case there is any difficulty in reporting such details separately in this Table.] |
| 5J & 5K | Details of amendments made to exports (exceptsupplies to SEZs) and supplies to SEZs on which tax has not beenpaid shall be declared here. Table 9A and Table 9C ofFORM GSTR-1may be used for filling up these details.[For[FY 2017-18, 2018-19] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2019-20 and 2020-21] [Substituted 'and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to fill Table 5A to Table 5F net of amendments in case there is any difficulty in reporting such details separately in this Table.] |
| 5N | Total turnover including the sum of all the supplies(with additional supplies and amendments) on which tax is payableand tax is not payable shall be declared here. This shall also includeamount of advances on which tax is paid but invoices have not beenissued in the current year. However, this shall not include the aggregatevalue of inward supplies on which tax is paid by the recipient (i.e. by theperson filing the annual return) on reverse charge basis. |
5. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows:
| Table No. | Instructions |
| 6A | Total input tax credit availed in Table 4A ofFORM GSTR-3Bfor the taxpayer would be auto populated here. |
| 6B | Aggregate value of input tax credit availed on allinward supplies except those on which tax is payable on reversecharge basis but includes supply of services received from SEZs shallbe declared here. It may be noted that the total ITC availed is to beclassified as ITC on inputs, capital goods and input services. Table4(A)(5) ofFORM GSTR-3Bmay be used for filling up these details.This shall not include ITC which was availed, reversed andthen reclaimed in the ITC ledger. This is to be declared separately under6(H) below.[For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the "inputs" row only.] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][For FY 2019-20[and 2020-21] [Inserted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).], the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only.] |
| 6C | Aggregate value of input tax credit availed on allinward supplies received from unregistered persons (other thanimport of services) on which tax is payable on reverse charge basisshall be declared here. It may be noted that the total ITC availed isto be classified as ITC on inputs, capital goods and input services.Table 4(A)(3) ofFORM GSTR-3Bmay be used for filling up these details.[For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the "inputs" row only.[For FY 2019-20[and 2020-21] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).], the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only.]For[FY 2017-18, 2018-19] [Substituted 'FY 2017-18 and 2018-19' by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).][, 2019-20 and 2020-21] [Substituted 'and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.] |
| 6D | Aggregate value of input tax credit availed on allinward supplies received from registered persons on which tax is payableon reverse charge basis shall be declared here. It may be noted that thetotal ITC availed is to be classified as ITC on inputs, capital goods andinput services. Table 4(A)(3) ofFORM GSTR-3Bmay be used for filling upthese details.[For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the "inputs" row only.[For FY 2019-20[and 2020-21] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).], the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only.]For[FY 2017-18, 2018-19 and 2019-20] [Substituted 'FY 2017-18 and 2018-19' by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).], the registered person shall have an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.] |
| 6E | Details of input tax credit availed on import ofgoods including supply of goods received from SEZs shall be declaredhere. It may be noted that the total ITC availed is to be classified asITC on inputs and capital goods. Table 4(A)(1) ofFORM GSTR-3Bmay beused for filling up these details.[For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs and capital goods or report the entire input tax credit under the "inputs" row only.] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][For[FY 2019-20 and 2020-21] [Inserted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).], the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only.] |
| 6F | Details of input tax credit availed on importof services (excluding inward supplies from SEZs) shall be declaredhere. Table 4(A)(2) ofFORM GSTR-3Bmay be used for filling upthese details. |
| 6G | Aggregate value of input tax credit received frominput service distributor shall be declared here. Table 4(A)(4) ofFORM GSTR-3Bmay be used for filling up these details. |
| 6H | Aggregate value of input tax credit availed,reversed and reclaimed under the provisions of the Act shall bedeclared here. |
| 6J | The difference between the total amount of input taxcredit availed throughFORM GSTR-3Band input tax credit declared inrow B to H shall be declared here. Ideally, this amount should be zero. |
| 6K | Details of transition credit received in theelectronic credit ledger on filing ofFORM GST TRAN-Iincludingrevision of TRAN-I (whether upwards or downwards), if anyshall be declared here. |
| 6L | Details of transition credit received in theelectronic credit ledger after filing ofFORM GST TRAN-IIshall bedeclared here. |
| 6M | Details of ITC availed but not covered in any ofheads specified under 6B to 6L above shall be declared here.Details of ITC availed throughFORM ITC-01andFORM ITC-02in thefinancial year shall be declared here. |
| 7A, 7B, 7C,7D, 7E, 7F,7G and 7H | Details of input tax credit reversed due toineligibility or reversals required under rule 37, 39, 42 and 43of the CGST Rules, 2017 shall be declared here. This column shouldalso contain details of any input tax credit reversed undersection 17(5) of the CGST Act, 2017 and details of ineligibletransition credit claimed under FORM GST TRAN-I orFORM GST TRAN-IIand then subsequently reversed. Table 4(B) ofFORM GSTR-3Bmay beused for filling up these details. Any ITC reversed throughFORM ITC -03shall be declared in 7H. If the amount stated in Table4D ofFORM GSTR-3Bwas not included in table 4A ofFORM GSTR-3B,then no entry should be made in table 7E ofFORM GSTR- 9. However, if amountmentioned in table 4D of FORM GSTR-3B was included in table 4A ofFORM GSTR-3B, then entry will come in 7E ofFORM GSTR-9.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020- 21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only. However, reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to be mandatorily reported.] |
| 8A | The total credit available for inwards supplies(other than imports and inwards supplies liable to reverse chargebut includes services received from SEZs) pertaining to FY2017-18[the financial year for which the return is being for] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]and reflected inFORM GSTR-2A(table 3 & 5 only)shall be auto-populated in this table. This would be the aggregateof all the input tax credit that has been declared by thecorresponding suppliers in theirFORM GSTR-1.[For FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][It may be noted that theFORM GSTR-2Agenerated as on the 1st May, 2019 shall be auto-populated in thistable.] [[Inserted by Notification No. G.S.R. 457(E),dated 28.6.2019.]][For FY 2018-19, It may be noted that the FORM GSTR-2A generated as on the 1st November, 2019 shall be auto-populated in this table. For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][For FY 2019-20, it may be noted that the details fromFORM GSTR-2Agenerated as on the 1st November, 2020 shall be auto-populated in this table.] [Inserted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).] |
| 8B | The input tax credit as declared in Table 6B and6H shall be auto-populated here.[For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).] |
| 8C | [For FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during the financial year for which the annual return is being filed for but credit on which was availed in the next financial year within the period specified under Section 16(4) of the CGST Act, 2017.] [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).] |
| 8D | Aggregate value of the input tax credit which wasavailable inFORM GSTR-2A(table 3 & 5 only) but not availed inFORM GSTR-3Breturns shall be computed based on valuesof 8A, 8B and 8C.However, there may be circumstances wherethe credit availed inFORM GSTR-3Bwas greater than the creditavailable inFORM GSTR-2A. In such cases, the value in row 8Dshall be negative.[For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).] |
| 8E & 8F | The credit which was available and not availed inFORM GSTR-3Band the credit was not availed inFORM GSTR-3Bas the same was ineligible shall be declared here. Ideally, if 8D ispositive, the sum of 8E and 8F shall be equal to 8D. |
| 8G | Aggregate value of IGST paid at the time of imports(including imports from SEZs) during the financial year shallbe declared here. |
| 8H | The input tax credit as declared in Table 6E shallbe auto-populated here. |
| 8K | The total input tax credit which shall lapse for thecurrent financial year shall be computed in this row. |
6. 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 filling up these details.
7. [For FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).] Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B [between April 2018 to March 2019] [Substituted 'of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier' by Notification No. G.S.R. 457(E), dated 28.6.2019.] [For FY 2018-19, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2019 to September 2019.] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]
[For FY 2019-20, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2020 to September 2020.] [Inserted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).][For FY 2020-21, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2021 to September 2021.] [Inserted by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).]The instructions to fill Part V are as follows:| Table No. | Instructions |
| 10 & 11 | [For FY 2017- 18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]Details of additions or amendments to any ofthe supplies already declared in the returns of the previous financialyear but such amendments were furnished in Table 9A, Table 9B and Table9C ofFORM GSTR-1of April[2018 to March 2019] [Substituted 'to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier' by Notification No. G.S.R. 457(E), dated 28.6.2019.]shall be declared here.[For FY 2018-19, Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2019 to September 2019 shall be declared here.] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][For FY 2019-20, Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2020 to September 2020 shall be declared here.] [Inserted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).][For FY 2020-21, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2021 to September 2021 shall be declared here.] [Inserted by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).] |
| 12 | [For FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]Aggregate value of reversal of ITC which was availedin the previous financial year but reversed in returns filed for themonths of April[2018 to March 2019] [Substituted 'to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier' by Notification No. G.S.R. 457(E), dated 28.6.2019.]shall be declared here. Table 4(B) ofFORM GSTR-3Bmay beused for filling up these details.[For FY 2018-19, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2019 to September 2019 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.[For FY 2019-20, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2019-20, the registered person shall have an option to not fill this table.] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]For[FY 2017-18, 2018-19 and 2019-20] [Substituted 'FY 2017-18 and 2018-19' by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table.][For FY 2020-21, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2021 to September 2021 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.] [Inserted by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).] |
| 13 | [For FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]Details of ITC for goods or services received inthe previous financial year but ITC for the same was availed in returnsfiled for the months of April[2018 to March 2019] [Substituted 'to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier' by Notification No. G.S.R. 457(E), dated 28.6.2019.]shall be declared here. Table 4(A) ofFORM GSTR-3Bmay be used for filling up these details. However, anyITC which was reversed in the FY 2017-18 as per second proviso tosub-section (2) of section 16 but was reclaimed in FY 2018-19, thedetails of such ITC reclaimed shall be furnished in the annual returnfor FY 2018-19.[For FY 2018-19, Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2019 to September 2019 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2018-19 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2019-20, the details of such ITC reclaimed shall be furnished in the annual return for FY 2019-20.[For FY 2019-20, Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2019-20 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21.] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][For FY 2020-21, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2021 to September 2021 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2020-21 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2021-22, the details of such ITC reclaimed shall be furnished in the annual return for FY 2021-22.] [Inserted by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).]For[FY 2017-18,] [Substituted 'FY 2017-18 and 2018-19' by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table.] |
8. Part VI consists of details of other information. The instructions to fill Part VI are as follows:
| Table No. | Instructions |
| 15A, 15B, 15C and 15D | Aggregate value of refunds claimed, sanctioned,rejected and pending for processing shall be declared here.Refund claimed will be the aggregate value of all the refund claimsfiled in the financial year and will include refunds which havebeen sanctioned, rejected or are pending for processing. Refundsanctioned means the aggregate value of all refund sanctionorders. Refund pending will be the aggregate amount in all refundapplication for which acknowledgement has been received and willexclude provisional refunds received. These will not include detailsof non-GST refund claims.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this Table.] |
| 15E, 15F and 15G | Aggregate value of demands of taxes for which anorder confirming the demand has been issued by the adjudicatingauthority shall be declared here. Aggregate value of taxes paid outof the total value of confirmed demand as declared in 15Eabove shall be declared here. Aggregate value of demands pendingrecovery out of 15E above shall be declared here.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this Table.] |
| 16A | Aggregate value of supplies received fromcomposition taxpayers shall be declared here. Table 5 ofFORM GSTR-3Bmay be used for filling up these details.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this Table.] |
| 16B | Aggregate value of all deemed supplies from theprincipal to the job-worker in terms of sub-section (3) andsub-section (4) of Section 143 of the CGST Act shall be declared here.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table.] |
| 16C | Aggregate value of all deemed supplies for goodswhich were sent on approval basis but were not returned to theprincipal supplier within one eighty days of such supply shall bedeclared here.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table.] |
| 17 & 18 | Summary of supplies effected and received against aparticular HSN code to be reported only in this table. It will beoptional for taxpayers having annual turnover uptoL1.50 Cr. Itwill be mandatory to report HSN code at two digits level fortaxpayers having annual turnover in the preceding year aboveL1.50 Crbut uptoL5.00 Cr and at four digits' level for taxpayers havingannual turnover aboveL5.00 Cr. UQC details to be furnished only forsupply of goods. Quantity is to be reported net of returns. Table 12 ofFORM GSTR-1may be used for filling up details in Table 17. Itmay be noted that this summary details are required to be declaredonly for those inward supplies which in value independently accountfor 10 % or more of the total value of inward supplies.[For[FY 2017-18] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).],[2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table.] |
| 19 | Late fee will be payable if annual returnis filed after the due date. |
9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select "Annual Return" in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.
[Form GSTR-9A] [Substituted Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).][See rule 80]Annual Return (For Composition Taxpayer)| Pt. I | Basic Details | |||||||
| 1 | Financial Year | |||||||
| 2 | GSTIN | |||||||
| 3A | Legal Name | <Auto> | ||||||
| 3B | Trade Name (if any) | <Auto> | ||||||
| 4 | Period of composition scheme during the year (From ---- To----) | |||||||
| 5 | Aggregate Turnover of Previous Financial Year | |||||||
| (Amount inLin all tables) | ||||||||
| Pt. II | Details of outward and inward supplies madeduring the financial year | |||||||
| Description | Turnover | Rate of Tax | Central Tax | State /UT Tax | Integrated tax | Cess | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | ||
| 6 | Details of Outward supplies made during the financial year | |||||||
| A | Taxable | |||||||
| B | Exempted, Nil-rated | |||||||
| C | Total | |||||||
| 7 | Details of inward supplies on which tax is payable onreverse charge basis (net of debit/credit notes) for the financial year | |||||||
| Description | Taxable Value | Central Tax | State Tax/UT Tax | Integrated Tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | |||
| A | Inward supplies liable to reverse charge received fromregistered persons | |||||||
| B | Inward supplies liable to reverse charge received fromunregistered persons | |||||||
| C | Import of services | |||||||
| D | Net Tax Payable on (A), (B) and (C) above | |||||||
| 8 | Details of other inward supplies for the financial year | |||||||
| A | Inward supplies from registered persons (other than 7A above) | |||||||
| B | Import of Goods | |||||||
| Pt. III | Details of tax paid as declared in returns filed during thefinancial year | |||||||
| 9 | Description | Total tax payable | Paid | |||||
| 1 | 2 | 3 | ||||||
| Integrated Tax | ||||||||
| Central Tax | ||||||||
| State/UT Tax | ||||||||
| Cess | ||||||||
| Interest | ||||||||
| Late fee | ||||||||
| Penalty | ||||||||
| Pt. IV | Particulars of the transactions for the previous FYdeclared in returns of April to September of current FY or uptodate of filing of annual return of previous FY whichever is earlier | |||||||
| Description | Turnover | Central Tax | State Tax/UT Tax | Integrated Tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | |||
| 10 | Supplies / tax (outward) declared through Amendments (+) (netof debit notes) | |||||||
| 11 | Inward supplies liable to reverse charge declared throughAmendments (+) (net of debit notes) | |||||||
| 12 | Supplies / tax (outward) reduced through Amendments (-) (netof credit notes) | |||||||
| 13 | Inward supplies liable to reverse charge reduced throughAmendments (-) (net of credit notes) | |||||||
| 14 | Differential tax paid on account of declaration made in 10,11, 12 & 13 above | |||||||
| Description | Payable | Paid | ||||||
| 1 | 2 | 3 | ||||||
| Integrated Tax | ||||||||
| Central Tax | ||||||||
| State/UT Tax | ||||||||
| Cess | ||||||||
| Interest | ||||||||
| Pt. V | Other Information | |||||||
| 15 | Particulars of Demands and Refunds | |||||||
| Description | Central Tax | State Tax /UT Tax | Integrated Tax | Cess | Interest | Penalty | Late Fee/Others | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | |
| A | Total Refund claimed | |||||||
| B | Total Refund sanctioned | |||||||
| C | Total Refund Rejected | |||||||
| D | Total Refund Pending | |||||||
| E | Total demand of taxes | |||||||
| F | Total taxes paid in respect of E above | |||||||
| G | Total demands pending out of E above | |||||||
| 16 | Details of credit reversed or availed | |||||||
| Description | Central Tax | State Tax /UT Tax | Integrated Tax | Cess | ||||
| 1 | 2 | 3 | 4 | 5 | ||||
| A | Credit reversed on opting in the composition scheme (-) | |||||||
| B | Credit availed on opting out of the composition scheme (+) | |||||||
| 17 | Late fee payable and paid | |||||||
| Description | Payable | Paid | ||||||
| 1 | 2 | 3 | ||||||
| A | Central Tax | |||||||
| B | State Tax |
1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return.
2. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-4 may be declared in this return.
3. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :
| Table No. | Instructions |
| 5 | Aggregate turnover for the previous financial yearis the turnover of the financial year previous to the year for which thereturn is being filed. For example for the annual return for FY 2017-18,the aggregate turnover of FY 2016-17 shall be entered into this table.It is the sum total of turnover of all taxpayers registered on the same PAN. |
4. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows:
| Table No. | Instructions |
| 6A | Aggregate value of all outward supplies net of debitnotes / credit notes, net of advances and net of goods returned for theentire financial year shall be declared here. Table 6 and Table 7 ofFORM GSTR-4may be used for filling up these details. |
| 6B | Aggregate value of exempted, Nil Rated and Non-GSTsupplies shall be declared here. |
| 7A | Aggregate value of all inward supplies received fromregistered persons on which tax is payable on reverse charge basisshall be declared here. Table 4B, Table 5 and Table 8A ofFORM GSTR-4may be used for filling up these details. |
| 7B | Aggregate value of all inward supplies received fromunregistered persons (other than import of services) on which taxis payable on reverse charge basis shall be declared here. Table 4C,Table 5 and Table 8A ofFORM GSTR-4may be used for filling up these details. |
| 7C | Aggregate value of all services imported during thefinancial year shall be declared here. Table 4D and Table 5 ofFORM GSTR-4may be used for filling up these details. |
| 8A | Aggregate value of all inward supplies receivedfrom registered persons on which tax is payable by the suppliershall be declared here. Table 4A and Table 5 of FORM GSTR-4 may beused for filling up these details. |
| 8B | Aggregate value of all goods imported during thefinancial year shall be declared here. |
5. 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 FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:
| Table No. | Instructions |
| 10, 11, 12, 13 and 14 | Details of additions or amendments to any ofthe supplies already declared in the returns of the previous financialyear but such amendments were furnished in Table 5 (relating to inwardsupplies) or Table 7 (relating to outward supplies) ofFORM GSTR- 4of April to September of the current financial year or upto the date offiling of Annual Return for the previous financial year, whicheveris earlier shall be declared here. |
6. Part V consists of details of other information. The instruction to fill Part V are as follows:
| Table No. | Instructions |
| 15A, 15B, 15C and 15D | Aggregate value of refunds claimed, sanctioned,rejected and pending for processing shall be declared here. Refundclaimed will be the aggregate value of all the refund claims filedin the financial year and will include refunds which have been sanctioned,rejected or are pending for processing. Refund sanctioned means the aggregatevalue of all refund sanction orders. Refund pending will be the aggregateamount in all refund application for which acknowledgement has beenreceived and will exclude provisional refunds received. These will notinclude details of non-GST refund claims. |
| 15E, 15F and 15G | Aggregate value of demands of taxes for which an orderconfirming the demand has been issued by the adjudicating authorityhas been issued shall be declared here. Aggregate value of taxes paid outof the total value of confirmed demand in 15E above shall be declaredhere. Aggregate value of demands pending recovery out of 15E above shallbe declared here. |
| 16A | Aggregate value of all credit reversed when a personopts to pay tax under the composition scheme shall be declared here.The details furnished inFORM ITC-03may be used for filling up thesedetails. |
| 16B | Aggregate value of all the credit availed when aregistered person opts out of the composition scheme shall bedeclared here. The details furnished inFORM ITC-01may be used forfilling up these details. |
| 17 | Late fee will be payable if annual return isfiled after the due date. |
7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select "Annual Return" in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.
[FORM GSTR-9C] [Substituted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]See rule 80(3)PART - A - Reconciliation Statement| Pt. I | Basic Details | |||||
| 1 | Financial Year | |||||
| 2 | GSTIN | |||||
| 3A | Legal Name | < Auto> | ||||
| 3B | Trade Name (if any) | <Auto > | ||||
| 4 | Are you liable to audit under any Act? | <<Please specify >> | ||||
| (Amount inLin all tables) | ||||||
| Pt. II | Reconciliation of turnover declared in auditedAnnual Financial Statement with turnover declared in AnnualReturn (GSTR9) | |||||
| 5 | Reconciliation of Gross Turnover | |||||
| A | Turnover (including exports) as per auditedfinancial statements for the State / UT (For multi-GSTIN unitsunder same PAN the turnover shall be derived from the auditedAnnual Financial Statement) | |||||
| B | Unbilled revenue at the beginning of FinancialYear | (+) | ||||
| C | Unadjusted advances at the end of the FinancialYear | (+) | ||||
| D | Deemed Supply under Schedule I | (+) | ||||
| E | Credit Notes issued after the end of thefinancial year but reflected in the annual return | (-) | ||||
| F | Trade Discounts accounted for in the auditedAnnual Financial Statement but are not permissible under GST | (+) | ||||
| G | Turnover from April 2017 to June 2017 | (-) | ||||
| H | Unbilled revenue at the end of Financial Year | (-) | ||||
| I | Unadjusted Advances at the beginning of theFinancial Year | (-) | ||||
| J | Credit notes accounted for in the audited AnnualFinancial Statement but are not permissible under GST | (+) | ||||
| K | Adjustments on account of supply of goods bySEZ units to DTA Units | (-) | ||||
| L | Turnover for the period under composition scheme | (-) | ||||
| M | Adjustments in turnover under section 15 andrules thereunder | (+/-) | ||||
| N | Adjustments in turnover due to foreign exchangefluctuations | (+/-) | ||||
| O | Adjustments in turnover due to reasons notlisted above | (+/-) | ||||
| P | Annual turnover after adjustments as above | <Auto > | ||||
| Q | Turnover as declared in Annual Return (GSTR9) | |||||
| R | Un-Reconciled turnover (Q - P) | AT1 | ||||
| 6 | Reasons for Un - Reconciled difference in Annual GrossTurnover | |||||
| A | Reason 1 | <<Text >> | ||||
| B | Reason 2 | <<Text >> | ||||
| C | Reason 3 | <<Text >> | ||||
| 7 | Reconciliation of Taxable Turnover | |||||
| A | Annual turnover after adjustments (from 5Pabove) | <Auto > | ||||
| B | Value of Exempted, Nil Rated, Non-GST supplies,No-Supply turnover | |||||
| C | Zero rated supplies without payment of tax | |||||
| D | Supplies on which tax is to be paid by therecipient on reverse charge basis | |||||
| E | Taxable turnover as per adjustments above(A-B-C-D) | <Auto > | ||||
| F | Taxable turnover as per liability declared inAnnual Return (GSTR9) | |||||
| G | Unreconciled taxable turnover (F-E) | AT 2 | ||||
| 8 | Reasons for Un - Reconciled difference intaxable turnover | |||||
| A | Reason 1 | <<Text >> | ||||
| B | Reason 2 | <<Text >> | ||||
| C | Reason 3 | <<Text >> | ||||
| Pt. III | Reconciliation of tax paid | |||||
| 9 | Reconciliation of rate wise liability and amount payablethereon | |||||
| Tax payable | ||||||
| Description | Taxable Value | Central tax | State tax /UT tax | Integrated Tax | Cess, if applicable | |
| 1 | 2 | 3 | 4 | 5 | 6 | |
| A | 5% | |||||
| B | 5% (RC) | |||||
| C | 12% | |||||
| D | 12% (RC) | |||||
| E | 18% | |||||
| F | 18% (RC) | |||||
| G | 28% | |||||
| H | 28% (RC) | |||||
| I | 3% | |||||
| J | 0.25% | |||||
| K | 0.10% | |||||
| [K-1 [Inserted by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).] | Others | .] | ||||
| L | Interest | |||||
| M | Late Fee | |||||
| N | Penalty | |||||
| O | Others | |||||
| P | Total amount to be paid as per tables above | <Auto> | <Auto> | <Auto> | <Auto> | |
| Q | Total amount paid as declared in Annual Return (GSTR 9) | |||||
| R | Un-reconciled payment of amountPT 1 | |||||
| 10 | Reasons for un-reconciled payment of amount | |||||
| A | Reason 1 | <<Text >> | ||||
| B | Reason 2 | <<Text >> | ||||
| C | Reason 3 | <<Text >> | ||||
| 11 | Additional amount payable but not paid (due toreasons specified under Tables 6,8 and 10 above) | |||||
| To be paid through Cash | ||||||
| Description | Taxable Value | Central tax | State tax / UT tax | Integrated tax | Cess, if applicable | |
| 1 | 2 | 3 | 4 | 5 | 6 | |
| 5% | ||||||
| 12% | ||||||
| 18% | ||||||
| 28% | ||||||
| 3% | ||||||
| 0.25% | ||||||
| 0.10% | ||||||
| [Others [Inserted by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).] | .] | |||||
| Interest | ||||||
| Late Fee | ||||||
| Penalty | ||||||
| Others (please specify) | ||||||
| Pt. IV | Reconciliation of Input Tax Credit (ITC) | |||||
| 12 | Reconciliation of Net Input Tax Credit (ITC) | |||||
| A | ITC availed as per audited Annual Financial Statement for theState/ UT (For multi-GSTIN units under same PAN this should bederived from books of accounts) | |||||
| B | ITC booked in earlier Financial Years claimed in currentFinancial Year | (+) | ||||
| C | ITC booked in current Financial Year to be claimed insubsequent Financial Years | (-) | ||||
| D | ITC availed as per audited financial statements or books ofaccount | <Auto> | ||||
| E | ITC claimed in Annual Return (GSTR9) | |||||
| F | Un-reconciled ITC | ITC 1 | ||||
| 13 | Reasons for un-reconciled difference in ITC | |||||
| A | Reason 1 | <<Text >> | ||||
| B | Reason 2 | <<Text >> | ||||
| C | Reason 3 | <<Text >> | ||||
| 14 | Reconciliation of ITC declared in AnnualReturn (GSTR9) with ITC availed on expenses as per audited AnnualFinancial Statement or books of account | |||||
| Description | Value | Amount of Total ITC | Amount of eligible ITC availed | |||
| 1 | 2 | 3 | 4 | |||
| A | Purchases | |||||
| B | Freight / Carriage | |||||
| C | Power and Fuel | |||||
| D | Imported goods (Including received from SEZs) | |||||
| E | Rent and Insurance | |||||
| F | Goods lost, stolen, destroyed, written off or disposed of byway of gift or free samples | |||||
| G | Royalties | |||||
| H | Employees' Cost (Salaries, wages, Bonus etc.) | |||||
| I | Conveyance charges | |||||
| J | Bank Charges | |||||
| K | Entertainment charges | |||||
| L | Stationery Expenses (including postage etc.) | |||||
| M | Repair and Maintenance | |||||
| N | Other Miscellaneous expenses | |||||
| O | Capital goods | |||||
| P | Any other expense 1 | |||||
| Q | Any other expense 2 | |||||
| R | Total amount of eligible ITC availed | << Auto>> | ||||
| S | ITC claimed in Annual Return (GSTR9) | |||||
| T | Un-reconciled ITC (ITC 2) | |||||
| 15 | Reasons for un-reconciled difference in ITC | |||||
| A | Reason 1 | <<Text >> | ||||
| B | Reason 2 | <<Text >> | ||||
| C | Reason 3 | <<Text >> | ||||
| 16 | Tax payable on un-reconciled difference in ITC(due to reasons specified in 13 and 15 above) | |||||
| Description | Amount Payable | |||||
| Central Tax | ||||||
| State/UT Tax | ||||||
| Integrated Tax | ||||||
| Cess | ||||||
| Interest | ||||||
| Penalty | ||||||
| Pt. V | [Additional Liability due to non-reconciliation] [Substituted 'Auditor's recommendation on additional Liability due to non-reconciliation' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).] | |||||
| To be paid through Cash | ||||||
| Description | Value | Central tax | State tax / UT tax | Integrated tax | Cess, if applicable | |
| 1 | 2 | 3 | 4 | 5 | 6 | |
| 5% | ||||||
| 12% | ||||||
| 18% | ||||||
| 28% | ||||||
| 3% | ||||||
| 0.25% | ||||||
| 0.10% | ||||||
| [Others [Inserted by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).] | .] | |||||
| Input Tax Credit | ||||||
| Interest | ||||||
| Late Fee | ||||||
| Penalty | ||||||
| Any other amount paid for supplies not includedin Annual Return (GSTR 9) | ||||||
| Erroneous refund to be paid back | ||||||
| Outstanding demands to be settled | ||||||
| Other (Pl. specify) |
1. Terms used:
2. It is mandatory to file all your FORM GSTR-1, FORM GSTR-3B and FORM GSTR -9 for the [current financial year] [Substituted 'FY 2017-18' by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).] before filing this return. [For FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).] The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately.
3. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.
4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-
| Table No. | Instructions |
| 5A | The turnover as per the audited Annual Financial Statementshall be declared here. There may be cases where multiple GSTINs (State-wise)registrations exist on the same PAN. This is common for persons / entitieswith presence over multiple States. Such persons / entities, will have tointernally derive their GSTIN wise turnover and declare the same here. Thisshall include export turnover (if any). It may be noted that reference toaudited Annual Financial Statement includes reference to books ofaccounts in case of persons / entities having presence over multipleStates. |
| 5B | Unbilled revenue which was recorded in the booksof accounts on the basis of accrual system of accounting in the lastfinancial year and was carried forward to the current financial yearshall be declared here. In other words, when GST is payable during thefinancial year on such revenue (which was recognized earlier),the value of such revenue shall be declared here.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.](For example, if rupeesTen Crores of unbilled revenue existed for the financial year 2016-17,and during the current financial year, GST was paid on rupees FourCrores of such revenue, then value of rupees Four Crores rupees shall bedeclared here) |
| 5C | Value of all advances for which GST has been paid butthe same has not been recognized as revenue in the audited AnnualFinancial Statement shall be declared here.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.] |
| 5D | Aggregate value of deemed supplies under ScheduleI of the CGST Act, 2017 shall be declared here. Any deemed supply whichis already part of the turnover in the audited Annual Financial Statementis not required to be included here.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.] |
| 5E | Aggregate value of credit notes which were issuedafter 31st of March for any supply accounted in the current financialyear but such credit notes were reflected in the annual return (GSTR-9)shall be declared here.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.] |
| 5F | Trade discounts which are accounted for in theaudited Annual Financial Statement but on which GST was leviable (beingnot permissible) shall be declared here.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.] |
| 5G | Turnover included in the audited Annual Financial Statementfor April 2017 to June 2017 shall be declared here.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.] |
| 5H | Unbilled revenue which was recorded in the booksof accounts on the basis of accrual system of accounting during thecurrent financial year but GST was not payable on such revenue in the samefinancial year shall be declared here.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.] |
| 5I | Value of all advances for which GST has not been paidbut the same has been recognized as revenue in the audited AnnualFinancial Statement shall be declared here.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.] |
| 5J | Aggregate value of credit notes which have beenaccounted for in the audited Annual Financial Statement but werenot admissible under Section 34 of the CGST Act shall be declared here.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.] |
| 5K | Aggregate value of all goods supplied by SEZs toDTA units for which the DTA units have filed bill of entry shall bedeclared here.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.] |
| 5L | There may be cases where registered personsmight have opted out of the composition scheme during the currentfinancial year. Their turnover as per the audited Annual Financial Statementwould include turnover both as composition taxpayer as well as normaltaxpayer. Therefore, the turnover for which GST was paid under thecomposition scheme shall be declared here.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.] |
| 5M | There may be cases where the taxable value and theinvoice value differ due to valuation principles under section 15 of theCGST Act, 2017 and rules thereunder. Therefore, any difference between theturnover reported in the Annual Return (GSTR 9) and turnover reported inthe audited Annual Financial Statement due to difference in valuation ofsupplies shall be declared here.[For[FY 2017-18, 2018-19 and 2019-20] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.] |
| 5N | Any difference between the turnover reported inthe Annual Return (GSTR9) and turnover reported in the audited AnnualFinancial Statement due to foreign exchange fluctuations shall bedeclared here.[For[FY 2017-18, 2018-19 and 2019-20] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.] |
| 5O | Any difference between the turnover reported in theAnnual Return (GSTR9) and turnover reported in the audited AnnualFinancial Statement due to reasons not listed above shall bedeclared here. |
| 5Q | Annual turnover as declared in the Annual Return(GSTR 9) shall be declared here. This turnover may be derivedfrom Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). |
| 6 | Reasons for non-reconciliation between the annualturnover declared in the audited Annual Financial Statement andturnover as declared in the Annual Return (GSTR 9) shall be specifiedhere. |
| 7 | The table provides for reconciliation oftaxable turnover from the audited annual turnover after adjustments withthe taxable turnover declared in annual return (GSTR-9). |
| 7A | Annual turnover as derived in Table 5P abovewould be auto-populated here. |
| 7B | Value of exempted, nil rated, non-GST and no-supplyturnover shall be declared here. This shall be reported net of creditnotes, debit notes and amendments if any. |
| 7C | Value of zero rated supplies (including supplies to SEZs)on which tax is not paid shall be declared here. This shall be reported net ofcredit notes, debit notes and amendments if any. |
| 7D | Value of reverse charge supplies on which tax is to be paidby the recipient shall be declared here. This shall be reported net ofcredit notes, debit notes and amendments if any. |
| 7E | The taxable turnover is derived as the differencebetween the annual turnover after adjustments declared in Table7A above and the sum of all supplies (exempted, non-GST, reversecharge etc.) declared in Table 7B, 7C and 7D above. |
| 7F | Taxable turnover as declared in Table (4N - 4G) + (10-11)of the Annual Return (GSTR9) shall be declared here. |
| 8 | Reasons for non-reconciliation between adjustedannual taxable turnover as derived from Table 7E above and the taxableturnover declared in Table 7F shall be specified here. |
5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows:-
| Table No. | Instructions |
| 9 | The table provides for reconciliation of taxpaid as per reconciliation statement and amount of tax paid as declaredin Annual Return (GSTR 9). Under the head labelled "RC", supplieswhere tax was paid on reverse charge basis by the recipient (i.e. the personfor whom reconciliation statement has been prepared) shall be declared. |
| 9P | The total amount to be paid as per liability declaredin Table 9A to 9O is auto populated here. |
| 9Q | The amount payable as declared in Table 9 of theAnnual Return (GSTR9) shall be declared here. It should also containany differential tax paid on Table 10 or 11 of the Annual Return (GSTR9). |
| 10 | Reasons for non-reconciliation between payable /liability declared in Table 9P above and the amount payable inTable 9Q shall be specified here. |
| 11 | Any amount which is payable due to reasons specifiedunder Table 6, 8 and 10 above shall be declared here. |
6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under: -
| Table No. | Instructions |
| 12A | ITC availed (after reversals) as per the audited AnnualFinancial Statement shall be declared here. There may be cases wheremultiple GSTINs (State-wise) registrations exist on the same PAN. Thisis common for persons / entities with presence over multiple States. Suchpersons / entities, will have to internally derive their ITC for eachindividual GSTIN and declare the same here. It may be noted that referenceto audited Annual Financial Statement includes reference to books ofaccounts in case of persons / entities having presence over multiple States. |
| 12B | Any ITC which was booked in the audited AnnualFinancial Statement of earlier financial year(s) but availed in the ITCledger in the financial year for which the reconciliation statementis being filed for shall be declared here. This shall include transitionalcredit which was booked in earlier years but availed during Financial Year2017-18.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this Table.] |
| 12C | Any ITC which has been booked in the audited AnnualFinancial Statement of the current financial year but the same has notbeen credited to the ITC ledger for the said financial year shall bedeclared here.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this Table.] |
| 12D | ITC availed as per audited Annual Financial Statement orbooks of accounts as derived from values declared in Table 12A, 12B and 12Cabove will be auto-populated here. |
| 12E | Net ITC available for utilization as declared in Table7J of Annual Return (GSTR9) shall be declared here. |
| 13 | Reasons for non-reconciliation of ITC as per audited AnnualFinancial Statement or books of account (Table 12D) and the net ITC(Table12E) availed in the Annual Return (GSTR9) shall be specified here. |
| 14 | This table is for reconciliation of ITC declared in theAnnual Return (GSTR9) against the expenses booked in the audited AnnualFinancial Statement or books of account. The various sub-heads specifiedunder this table are general expenses in the audited Annual FinancialStatement or books of account on which ITC may or may not be available.Further, this is only an indicative list of heads under which expensesare generally booked. Taxpayers may add or delete any of these heads butall heads of expenses on which GST has been paid / was payable are to bedeclared here.[For[FY 2017-18,] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][2018-19, 2019-20 and 2020-21] [Substituted '2018-19 and 2019-20' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).], the registered person shall have an option to not fill this Table.] |
| 14R | Total ITC declared in Table 14A to 14Q above shallbe auto populated here. |
| 14S | Net ITC availed as declared in the Annual Return (GSTR9)shall be declared here. Table 7J of the Annual Return (GSTR9) may be usedfor filing this Table. |
| 15 | Reasons for non-reconciliation between ITC availedon the various expenses declared in Table 14R and ITC declared in Table14S shall be specified here. |
| 16 | Any amount which is payable due to reasons specifiedin Table 13 and 15 above shall be declared here. |
7. [ Part V consists of the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demand which is to be settled by the taxpayer shall be declared in this Table.] [Substituted by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).]
8. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select "Reconciliation Statement" in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.
[***] [Omitted 'Part B Certification' by Notification No. G.S.R. 517(E), dated 30.7.2021 (w.e.f. 19.6.2017).][Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).]| [Part - B- Certification] [Substituted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]I.Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:* I/we have examined the-(a) balance sheet as on .........(b) the *profit and loss account/income and expenditure account for the period beginning from ..............to ending on ......., and(c) the cash flow statement (if available) for the period beginning from ...........to ending on ........., -attached herewith, of M/s ............... (Name), ..................................... (Address), .......................(GSTIN).2. Based on our audit I/we report that the said registered person-*has maintained the books of accounts, records and documents as required by the IGST/CGST/< >GST Act, 2017 and the rules/notifications made/issued thereunder*has not maintained the following accounts/records/documents as required by the IGST/CGST/< >GST Act, 2017 and the rules/notifications made/issued thereunder:1.2.3.3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any:......................................................................................3. (b) *I/we further report that, -(A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us.(B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books.(C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement (if available) are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ........................and ** ........................additional place of business within the State.4. The documents required to be furnished under section 35 (5) of the CGST Act / SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act / SGST Act is annexed herewith in Form No. GSTR-9C.5. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the said Form No.GSTR-9C are true and fair subject to following observations/qualifications, if any:(a) ................................................................................................(b) ................................................................................................(c) ..........................................................................................................................................................................................**(Signature and stamp/Seal of the Auditor)Place: ...............Name of the signatory .....................Membership No..................Date: ...............Full address ...........................II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts:*I/we report that the audit of the books of accounts and the financial statements of M/s. .......................................... (Name and address of the assessee with GSTIN) was conducted by M/s. ............................................................ (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the ..................................Act, and *I/we annex hereto a copy of their audit report dated .................................. along with a copy of each of :-(a) balance sheet as on .........(b) the *profit and loss account/income and expenditure account for the period beginning from ..............to ending on .......,(c) the cash flow statement (if available) for the period beginning from ...........to ending on ........., and(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet.2. I/we report that the said registered person-*has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:1.2.3.3. The documents required to be furnished under section 35 (5) of the CGST Act / SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act / SGST Act is annexed herewith in Form No.GSTR-9C.4. In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and fair subject to the following observations/qualifications, if any:(a) ...............................................................................................(b) ...............................................................................................(c) ............................................................................................................................................**(Signature and stamp/Seal of the Auditor)Place: ...............Name of the signatory .....................Membership No..................Date: ...............Full address ............................ |
| 1. | GSTIN | |
| 2. | Legal name | |
| 3. | Trade Name, if any | |
| 4. | Address for future correspondence | |
| 5. | Effective date of cancellation of registration(Date of closure of business or the date from which registrationis to be cancelled) | |
| 6. | Reference number of cancellation order | |
| 7. | Date of cancellation order |
8. Details of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Government
| Sr. No. | GSTIN | Invoice/Bill of Entry | Description of inputs held in stock, inputscontained in semi-finished or finished goods held in stock andcapital goods /plant and machinery | Unit Quantity Code (UQC) | Qty | Value (As adjusted by debit/credit note) | Input tax credit/Tax payable (whichever ishigher) (Rs.) | ||||
| No. | Date | Central tax | State/Union territory tax | Integrated tax | Cess | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| 8 (a) Inputs held in stock (where invoice is available) | |||||||||||
| 8 (b) Inputs contained in semi-finished or finished goods heldin stock (where invoice is available) | |||||||||||
| 8 (c) Capital goods/plant and machinery held in stock | |||||||||||
| 8 (d) Inputs held in stock or inputs as contained insemi-finished /finished goods held in stock ( where invoice isnot available) | |||||||||||
9. Amount of tax payable and paid (based on Table 8)
| Sr. No. | Description | ITC reversible/Tax payable | Tax paid along with application forcancellation of registration (GST REG-16) | Balance tax payable (3-4) | Amount paid through debit to electronic cashledger | Amount paid through debit to electronic creditledger | |||
| Central Tax | State/ Union territory Tax | Integrated Tax | Cess | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| 1. | Central Tax | ||||||||
| 2. | State/Union territory Tax | ||||||||
| 3. | Integrated Tax | ||||||||
| 4. | Cess |
10. Interest, late fee payable and paid
| Description | Amount payable | Amount Paid |
| 1 | 2 | 3 |
| (I) Interest on account of | ||
| (a) Integrated Tax | ||
| (b) Central Tax | ||
| (c) State/Union territory Tax | ||
| (d) Cess | ||
| (II) Late fee | ||
| (a) Central Tax | ||
| (b) State/Union territory tax |
11. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.Signature of authorized signatory .........................................................................................................Name ..................................................................................Designation/Status ..................................................................................Date - dd/mm/yyyyInstructions:1. This form is not required to be filed by taxpayers or persons who are registered as :-
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry 8 (d)) shall be duly certified by a practicing chartered accountant or cost accountant. Copy of the certificate shall be uploaded while filing the details.
[Form GSTR-11] [Substituted by Notification No. G.S.R. 1602(E), dated 29.12.2017 (w.e.f. 19.6.2017).][See rule 82]| Statement of inward supplies by persons having Unique Identification Number (UIN) |
| {| | ||||
| Year | ||||
| Tax period |
| 1. | UIN | ||||||||||||||||
| 2. | Name of the person having UIN | Auto populated |
3. Details of inward supplies received
(Amount in Rs. for all Tables)| GSTIN of supplier | Invoice/Debit Note/Credit Note details | Rate | Taxable value | Amount of tax | Place of Supply | |||||
| No | Date | Value | Integrated tax | Central Tax | State/ UT Tax | CESS | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| 3A. Invoices received | ||||||||||
| 3B. Debit/Credit Note received | ||||||||||
1. Terms Used :-
a. GSTIN :- Goods and Services Tax Identification Numberb. UIN :- Unique Identity Number2. Refund application has to be filed in the same State in which the Unique Identify Number has been alloted.
3. For refund purposes only those invoices may be entered on which refund is sought
[Form GST PCT-1] [Inserted by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).][See rule 83(1)]Application for Enrolment as Goods and Services Tax PractitionerPart-A {||-| State/ UT - ∇| District - ∇|}| (i) | Name of the Goods and Services TaxPractitioner(As mentioned in PAN) | |
| (ii) | PAN | |
| (iii) | Email Address | |
| (iv) | Mobile Number | |
| Note- Information submitted above is subject toonline verification before proceeding to fill up Part-B. |
Part B – {|
|-| 1.| Enrolling Authority| CentreState|-| 2.| State/ UT||-| 3.| Date of application||-| 4.| Enrolment sought as :| (1) Chartered Accountant holdingCOP| 1. | Enrolment Number | |
| 2. | PAN | |
| 3. | Name of the Goods and Services Tax Practitioner | |
| 4. | Address and Contact Information | |
| 5. | Date of enrolment as GSTP | |
| Date | Signature of the Enrolment Authority | |
| Name and Designation. | ||
| Centre/ State |
| Reference No. : | Date : |
1.
2.
You are hereby called upon to show cause as to why the certificate of enrolment granted to you should not be rejected for reasons stated above. You are requested to submit your response within <15> days to the undersigned from the date of receipt of this notice.Appear before the undersigned on ----- (date) ............. (Time) .........If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on meritsSignatureName| Reference No. : | Date : |
1.
2.
The effective date of cancellation of your enrolment is << DD/MM/YYYY >>.SignatureName1. *solemnly authorise,
2. *withdraw authorisation of
----------- (Name of the Goods and Services Tax Practitioner), bearing Enrolment Number -------- for the purposes of Section 48 read with rule 83 to perform the following activities on behalf of -------- (Legal Name) bearing << GSTIN - >>:| Sr. No. | List of Activities | Check box |
| 1. | To furnish details of outward and inward supplies | |
| 2. | To furnish monthly, quarterly, annual or final return | |
| 3. | To make deposit for credit into the electronic cash ledger | |
| 4. | To file an application for claim of refund | |
| 5. | To file an application for amendment or cancellation ofregistration | |
| 6. [ [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).] | To furnish information for generation of e-way bill | |
| 7. | To furnish details of challan inFORM GST ITC-04 | |
| 8. | To file an application for amendment or cancellation of enrolment under rule 58 | |
| 9. | To file an intimation to pay tax under the composition scheme or withdraw from the said scheme.] |
2. The consent of the ---------- (Name of Goods and Services Tax Practitioner) is attached herewith*.
*Strike out whichever is not applicable.Signature of the authorised signatoryNameDesignation/ StatusDatePlacePart-B Consent of the Goods and Services Tax PractitionerI << Name of the Goods and Services Tax Practitioner >> < Enrolment Number > do hereby solemnly accord my consent to act as the Goods and Services Tax Practitioner on behalf of ------ (Legal name), GSTIN ........... only in respect of the activities specified by ------ (Legal name), GSTIN ...........SignatureNameEnrolment No.DateResults of Matching after filing of the Returns of September (to be filed by 20th October)| Month | Bill of Entry No./ Invoice/ Debit Note/ CreditNote | ITC/ Output Liability | Interest | |||||||||
| Date | Number | Taxable Value | Integrated | Central | State/ UT | Cess | Integrated | Central | State | Cess | ||
| A. Finally Accepted Input Tax Credit | ||||||||||||
| A.1 Details of Invoices, Debit and Credit Notes of themonth of September that have matched | ||||||||||||
| 1 | September | Nil | ||||||||||
| 2 | September | Nil | ||||||||||
| A.2 Details of Invoices, Debit and CreditNotes of the month of August that were found to have mismatchedin the return of the month of August filed by 20th September butmismatch was rectified in the return for the month of Septemberfiled by 20th October | ||||||||||||
| 1 | August | Nil | ||||||||||
| 2 | August | Nil | ||||||||||
| A.3 Details of Invoices, Debit and CreditNotes of the month of July and before but not earlier than Aprilof the previous Financial Year which had become payable but thepairing supplier/recipient has included the details ofcorresponding document in his return of the month of Septemberfiled by 20th October and the reclaim is being allowed alongwithrefund of interest. | ||||||||||||
| 1 | Month | Refund | ||||||||||
| 2 | Month | Refund | ||||||||||
| B. Mismatches/Duplicates that have led to increase ofliability in the return for September filed by 20th October | ||||||||||||
| B.1 Details of Invoices, Debit and CreditNotes of the month of July that were found to have mismatched inthe return of the month of July filed by 20th August but mismatchwas not rectified in the return for the month of August filed by20th September and have become payable in the return for month ofSeptember to be filed 20th October | ||||||||||||
| 1 | July | Two Months | ||||||||||
| 2 | July | Two Months | ||||||||||
| B.2 Details of Invoices, Debit and CreditNotes of the month of August that were found to be duplicates andhave become payable in the return September filed by 20th October | ||||||||||||
| 1 | August | One Month | ||||||||||
| 2 | August | One Month | ||||||||||
| B.3 Details of Invoices, Debit and CreditNotes of the month of August where reversal was reclaimed inviolation of Section 42/ 43 and that have become payable in thereturn of September filed by 20th October | ||||||||||||
| 1 | August | One Month-high | ||||||||||
| 2 | August | One Month-high | ||||||||||
| C. Mismatches/ Duplicates that will lead toincrease of liability in the return for October to be filed by20th November | ||||||||||||
| C.1 Details of Invoices, Debit and CreditNotes of the month of August that were found to have mismatchedin the return of the month of August filed by 20th September butmismatch was not rectified in the return for the month ofSeptember filed by 20th October and will become payable in thereturn for month of October to be filed 20th November | ||||||||||||
| 1 | August | Two Months | ||||||||||
| 2 | August | Two Months | ||||||||||
| C.2 Details of Invoices, Debit and CreditNotes of the month of September that were found to be duplicateand will be become payable in the return for October to be filedby 20th November | ||||||||||||
| 1 | September | One Month | ||||||||||
| 2 | September | One Month | ||||||||||
| C.3 Details of Invoices, Debit and CreditNotes of the month of September where reversal was reclaimed inviolation of Section 42/43 and that will become payable in thereturn of October return to be filed by 20th November | ||||||||||||
| 1 | September | One Month-high | ||||||||||
| 2 | September | One Month-high | ||||||||||
| D. Mismatches/ Duplicates that may lead toincrease of liability in the return for November to be filed by20th December | ||||||||||||
| D.1 Details of Invoices, Debit and CreditNotes of the month of September that have been found to havemismatched and may become payable in the return for November tobe filed by 20th December in case mismatch not rectified in thereturn for October to be filed by 20th November | ||||||||||||
| 1 | September | Nil/ Two Months | ||||||||||
| 2 | September | Nil/ Two Months |
| [Form GST PCT-06] [Inserted by Notification No. G.S.R. 513(E), dated 18.7.2019 (w.e.f. 19.6.2017).][See rule 83B]Application for Cancellation of Enrolment asGoods and Services Tax Practitioner | |
| 1. GSTP Enrolment No. | |
| 2. Name of the GST Practitioner | <Auto Populated> |
| 3. Address | < Auto Populated> |
| 4. Date of effect of cancellation of enrolment | |
| I hereby request forcancellation of enrolment as GST Practitioner for the reason(s)noted below:1.2.3.DECLARATIONThe above declarationis true and correct to the best of my knowledge and belief. Iundertake that I shall continue to be liable for my actions asGST Practitioner before such cancellation.(SIGNATURE)Place:Date: |
| [Form GST PCT-07] [Inserted by Notification No. G.S.R. 513(E), dated 18.7.2019 (w.e.f. 19.6.2017).][See rule 83B]Order of Cancellation of Enrolment as Goodsand Services Tax Practitioner | |
| 1. GSTP Enrolment No. | |
| 2. Name of the GST Practitioner | < Auto Populated> |
| 3. Address | <Auto Populated> |
| 4. No. and Date of application | |
| 5. Date of effect of cancellation of enrolment | |
| DeclarationThis is to inform youthat your enrolment as GST Practitioner is hereby cancelled witheffect from.......................(Signature)Place:Date: |
| Sr. No. | Date (dd/mm/yyyy) | Reference No. | Ledger used for discharging liability | Description | Type of Transaction [Debit (DR) (Payable)]/[Credit (CR) (Paid)]/ Reduction (RD)/ Refund adjusted (RF)] |
| 1 | 2 | 3 | 4 | 5 | 6 |
| Amount debited/ credited (Central Tax/ State Tax/UT Tax/ Integrated Tax/ CESS/ Total) | Balance (Payable) (Central Tax/ State Tax/ UTTax/ Integrated Tax/ CESS/ Total) | ||||||||||
| Tax | Interest | Penalty | Fee | Others | Total | Tax | Interest | Penalty | Fee | Others | Total |
| 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 |
2. Under description head - liabilities due to opting for composition, cancellation of registration will also be covered in this part. Such liabilities shall be populated in the liability register of the tax period in which the date of application or order falls, as the case may be.
3. Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by reducing credit (amount paid) from the debit (amount payable).
4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.
[Form GST PMT-01] [Substituted by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f. 19.6.2017).][See rule 85(1)]Electronic Liability Register of Registered Person(Part-II: Other than return related liabilities)(To be maintained at the Common Portal)| Reference No. - | Date - |
| GSTIN/Temporary Id - | Name (Legal) - |
| Trade name, if any - | |
| Stay status – Stayed/ Un-stayed | Period - From ------- To -- (dd/mm/yyyy) |
| Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All | (Amount in Rs.) |
| Sr. No. | Date (dd/mm/yyyy) | Reference No. | Tax Period, if applicable | Ledger used for discharging liability | Description | Type of Transaction * | Amount debited/credited (Central Tax/StateTax/UT Tax/Integrated Tax/CESS/amount under existing law/Total) | ||||||
| From | To | Tax | Interest | Penalty | Fee | Others | Total | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| Balance (Payable)(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/ amount under existing law/Total) | ||||||
| Tax | Interest | Penalty | Fee | Others | Total | Status (Stayed / Un-stayed) |
| 15 | 16 | 17 | 18 | 19 | 20 | 21 |
2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing balance may still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules.
8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simultaneously.
[Form GST PMT-2] [Inserted by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).][See rule 86(1)]Electronic Credit Ledger of Registered Person(To be maintained at the Common Portal)GSTIN -Name (Legal) -Trade name, if any -Period -From ------- To -------- (dd/mm/yyyy)Act - Central Tax/ State Tax/ UT Tax/ Integrated Tax/ CESS/ All(Amount in Rs.) ∇| Sr. No. | Date (dd/mm/yyyy) | Reference No. | Tax Period, if any | Description (Source of credit and purpose ofutilisation) | Transaction Type [Debit (DR)/ Credit (CR)] |
| 1 | 2 | 3 | 4 | 5 | 6 |
| Credit/ Debit | Balance available | ||||||||||
| Central Tax | State Tax | UT Tax | Integrated Tax | CESS | Total | Central Tax | State Tax | UT Tax | Integrated Tax | CESS | Total |
| 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 |
| Sr. No. | Tax period | Amount of provisional credit balance | |||||
| Central Tax | State Tax | UT Tax | Integrated Tax | Cess | Total | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Sr. No. | Tax period | Amount of mismatch credit | |||||
| Central Tax | State Tax | UT Tax | Integrated Tax | Cess | Total | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc. Refund claimed from the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection.
[Form GST PMT-3] [Inserted by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).][See rules 86(4) & 87(11))]Order for re-credit of the amount to cash or credit ledger on rejection of refund claim| Reference No. : | Date : |
1. GSTIN -
2. Name (Legal) -
3. Trade name, if any
4. Address -
| 5. Period/ Tax Period to which the credit relates, if any - | From ----------- To ----------- |
| 6. Ledger from which debit entry was made for claiming refund - | cash/ credit ledger |
7. Debit entry no. and date -
8. Application reference no. and date -
9. No. and date of order vide which refund was rejected
10. Amount of credit -
| Sr. No. | Act (Central Tax/ State Tax/ UT Tax IntegratedTax/ CESS) | Amount of credit (Rs.) | |||||
| Tax | Interest | Penalty | Fee | Other | Total | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 1. | GSTIN | |
| 2. | Name (Legal) | |
| 3. | Trade name, if any |
| 4. | Ledger/ Register in which discrepancy noticed | Credit ledger registerCashLedger liability |
| 5. | Details of the discrepancy | ||
| Date | Type of tax | Type of discrepancy | Amount involved |
| Central Tax | |||
| State Tax | |||
| UT Tax | |||
| Integrated Tax | |||
| Cess |
| 6. | Reasons, if any |
| 7. | VerificationI hereby solemnlyaffirm and declare that the information given herein above istrue and correct to the best of my knowledge and belief.Signature{| |
| Place | Name of Authorized Signatory |
| Date | Designation/ Status .................. |
| Sr. No. | Date of deposit/ Debit (dd/mm/yyyy) | Time of deposit | Reporting date (by bank) | Reference No. | Tax Period, if applicable | Description | Type of Transaction [Debit (DR)/ Credit (CR)] |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Amount debited/ credited (Central Tax/ State Tax/UT Tax/ Integrated Tax/ CESS/ Total) | Balance (Central Tax/ State Tax/ UT Tax/Integrated Tax/ CESS/ Total) | ||||||||||
| Tax | Interest | Penalty | Fee | Others | Total | Tax | Interest | Penalty | Fee | Others | Total |
| 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 |
2. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank.
3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, and type of liability for which any debit has been made will also recorded under the head "description".
4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made will also be recorded under the head "description" .
5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly.
6. Date and time of deposit is the date and time of generation of CIN as reported by bank.
7. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States)
[Form GST PMT-6] [Inserted by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).][See rule 87(2)]Challan for deposit of goods and services tax| CPIN | << Auto Generated after submission of information >> | Date | << Current date >> | Challan Expiry Date -- |
| {| | |
| GSTIN | << Filled in/ Auto populated >> |
| Name (Legal) | << Auto Populated >> |
| Address | << Current date >> |
| Email address | << Auto Populated >> |
| Mobile No. | << Auto Populated >> |
| Details of Deposit(All Amount in Rs.) | |||||||
| Government | Major Head | Minor Head | |||||
| Tax | Interest | Penalty | Fee | Others | Total | ||
| Government of India | Central Tax (----) | ||||||
| Integrated Tax (----) | |||||||
| CESS (----) | |||||||
| Sub-Total | |||||||
| State (Name) | State Tax (----) | ||||||
| UT (Name) | UT Tax (----) | ||||||
| Total Challan Amount | |||||||
| Total Amount in words |
| Mode of Payment (relevant part will become activewhen the particular mode is selected) |
| {| |
| e-Payment |
| (This will include all modes of e-payment suchas CC/ DC and net banking. Taxpayer will choose one of this) |
| Over the Counter (OTC) | ||
| Bank (Where cash or instrument is proposed to be deposited) | ||
| Details of Instrument | ||
| Cash | Cheque | Demand Draft |
| NEFT/ RTGS | |
| Remitting bank | |
| Beneficiary name | GST |
| Beneficiary Account Number (CPIN) | < CPIN > |
| Name of beneficiary bank | Reserve Bank of India |
| Beneficiary Bank's Indian Financial System Code (IFSC) | IFSC of RBI |
| Amount |
| Particulars of depositor | |
| Name | |
| Designation/ Status (Manager, partner etc.) | |
| Signature | |
| Date | |
| Paid Challan Information | |
| GSTIN | |
| Taxpayer Name | |
| Name of Bank | |
| Amount | |
| Bank Reference No. (BRN)/ UTR | |
| CIN | |
| Payment Date | |
| Bank Ack. No. (For Cheque/ DD deposited at Bank's counter) |
| 1. | GSTIN | |
| 2. | Name (Legal) | |
| 3. | Trade name, if any | |
| 4. | Date of generation of challan from Common Portal | |
| 5. | Common Portal Identification Number (CPIN) |
| 6. | Mode of payment (tick one) | Net banking | CC/ DC | NEFT/ RTGS | OTC |
| 7. | Instrument detail, for OTC payment only | Cheque/ Draft No. | Date | Bank/ branch on which drawn |
| 8. | Name of bank through which payment made | |
| 9. | Date on which amount debited/ realized | |
| 10. | Bank Reference Number (BRN)/ UTR No., if any | |
| 11. | Name of payment gateway (for CC/DC) |
| 12. | Payment detail | Central Tax | State Tax | UT Tax | Integrated Tax | Cess |
| 13. | Verification (by authorizedsignatory)I hereby solemnlyaffirm and declare that the information given herein above istrue and correct to the best of my knowledge and belief.{| |
| Signature | |
| Place | Name of Authorized Signatory |
| Date | Designation/ Status .................. |
2. The application may be filed if CIN is not conveyed within 24 hours of debit.
3. Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person.
4. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States).
| [Form GST PMT –09] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.] | ||
| [See rule 87(13)] | ||
| Transfer of amount from one account head toanother in electronic cash ledger | ||
| {| | ||
| 1 | GSTIN | |
| 2 | (a) Legal name | < Auto> |
| (b) Trade name, if any | < Auto> | |
| 3 | ARN | |
| 4 | Date of ARN |
| Amount to be transferred from | Amount to be transferred to | ||||
| Major head | Minor head | Amount available | Major Head | Minor head | Amount transferred |
| 1 | 2 | 3 | 4 | 5 | 6 |
| < Central tax, State/ UT tax, Integrated tax,Cess> | Tax | < Central tax, State/ UT tax, Integrated tax,Cess> | Tax | ||
| Interest | Interest | ||||
| Penalty | Penalty | ||||
| Fee | Fee | ||||
| Others | Others | ||||
| Total | Total |
| PlaceDate | SignatureName of Authorised SignatoryDesignation /Status |
| 1 | GSTIN / Temporary ID | |||||||
| 2 | Legal Name | |||||||
| 3 | Trade Name, if any | |||||||
| 4 | Address | |||||||
| 5 | Tax period (if applicable) | From <Year><Month> To<Year><Month> | ||||||
| 6 | Amount of Refund Claimed (Rs.) | Act | Tax | Interest | Penalty | Fees | Others | Total |
| Central tax | ||||||||
| State / UT tax | ||||||||
| Integrated tax | ||||||||
| Cess | ||||||||
| Total | ||||||||
| 7 | Grounds of refundclaim (select from drop down) | (a) | Excess balance in Electronic Cash Ledger | |||||
| (b) | Exports of services- with payment of tax | |||||||
| (c) | Exports of goods / services- without payment oftax (accumulated ITC) | |||||||
| (d) | On account of order | |||||||
| Sr. No | Type of order Order no | Order No. | Order date | Order Issuing Authority | Payment reference no., if any | |||
| (i) | Assessment | |||||||
| (ii) | Finalization of Provisional assessment | |||||||
| (iii) | Appeal | |||||||
| (iv) | Any other order (specify) | |||||||
| (e) | ITC accumulated due to inverted tax structure[clause (ii) of first proviso to section 54(3)] | |||||||
| (f) | On account of supplies made to SEZ unit/ SEZdeveloper (with payment of tax) | |||||||
| (g) | On account of supplies made to SEZ unit/ SEZdeveloper (without payment of tax) | |||||||
| (h) | Recipient of deemed export supplies/ Supplier ofdeemed export supplies | |||||||
| (i) | Tax paid on a supply which is not provided,either wholly or partially, and for which invoice has not beenissued (tax paid on advance payment) | |||||||
| (j) | Tax paid on an intra-State supply which issubsequently held to be inter-State supply and vice versa(changeof POS) | |||||||
| (k) | Excess payment of tax, if any | |||||||
| (l) | Any other (specify) | |||||||
| 8 | Details of Bank account | Name of bank | Address of branch | IFSC | Type of account | Account No. | ||
| 9 | Whether Self-Declaration filed by Applicant u/s54(4), if applicable | YesNo |
| [Declaration [second proviso to section 54(3)]I hereby declare that the goods exported are not subject to anyexport duty. I also declare that I have not availed any drawbackof central excise duty/service tax/central tax on goods orservices or both and that I have not claimed refund of theintegrated tax paid on supplies in respect of which refund isclaimed. |
| SignatureName-Designation/Status”] |
| DECLARATION[section 54(3)(ii)] |
| I hereby declare that the refund of input tax credit claimed inthe application does not include ITC availed on goods or servicesused for making ‘nil’ rated or fully exempt supplies. |
| SignatureName- |
| Designation/Status |
| [Declaration[Rule 89(2)(F)] [Substituted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).] |
| I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim. |
| SignatureName - |
| Designation/Status |
| Declaration[rule 89(2)(g)] |
| (For recipient/supplier of deemed export) |
| In case refund claimed by recipientI hereby declare that the refund has been claimed only for thoseinvoices which have been detailed in statement 5B for the taxperiod for which refund is being claimed and the amount does notexceed the amount of input tax credit availed in the valid returnfiled for the said tax period. I also declare that the supplierhas not claimed refund with respect to the said supplies.In case refund claimed by supplierI hereby declare that the refund has been claimed only for thoseinvoices which have been detailed in statement 5B for the taxperiod for which refund is being claimed. I also declare that therecipient shall not claim any refund with respect of the saidsupplies and also, the recipient has not availed any input taxcredit on such supplies. |
| SignatureName- |
| Designation/Status |
| Undertaking |
| I hereby undertake to pay back to the Government the amount ofrefund sanctioned along with interest in case it is foundsubsequently that the requirements of clause (c) of sub-section(2) of section 16 read with sub-section (2) of section 42 of theCGST/SGST Act have not been complied with in respect of theamount refunded. |
| SignatureName- |
| Designation/Status |
| Self-Declaration [rule 89(2)(l)] |
| I ____________________ (Applicant) having GSTIN/ temporary Id-------, solemnly affirm and certify that in respect of therefund amounting to Rs. ---/ with respect to the tax, interest,or any other amount for the period from---to----, claimed in therefund application, the incidence of such tax and interest hasnot been passed on to any other person.SignatureName –Designation / Status(This Declaration is not required to be furnished by applicants,who are claiming refund under clause (a) or clause (b) or clause(c) or clause (d) or clause (f) of sub-section (8) of section54.) |
| 10. VerificationI/We< Taxpayer Name>hereby solemnly affirm and declarethat the information given herein above is true and correct tothe best of my/our knowledge and belief and nothing has beenconcealed therefrom.I/We declare that no refund on this account has been received byme/us earlier. | |
| PlaceDate | Signature of Authorised Signatory(Name)Designation/ Status |
| Turnover of inverted rated supply of goods and Services | Tax payable on such inverted rated supply ofgoods and services | Adjusted total turnover | Net input tax credit | Maximum refund amount to be claimed[(1 ×4 ÷ 3)- 2] |
| 1 | 2 | 3 | 4 | 5 |
| Sl. No. | Details of documentsof inward supplies received of inputs received | Tax paid on inward supplies | ||||||||
| Type of Inward Supply | GSTIN of Supplier /Self GSTIN | Type of Doccument | No./ B/E | Port Code | Date | Taxable Value | Integrated Tax | Central Tax | State/ UT Tax | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| Details of documents of outward supplies issued | Tax paid on outward supplies | ||||||
| Type of Outward Supply | Type of Document | No. | Date | Taxable Value | Integrated Tax | Central Tax | State/ UT Tax |
| 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 |
| B2B/B2C |
| Sr. No. | Document Details | Integrated Tax | Cess | BRC/ FIRC | ||||||
| Type of Document | No. | Date | Value | Taxable value | No. | Date | Value | |||
| 1 | 2 | 3 | 4 | 5 | 7 | 8 | 9 | 10 | 11 | 12 |
| Sr. No. | Document Details | Goods/ Services (G/S) | Shipping bill/ Bill of export | EGM Details | BRC/ FIRC | ||||||||
| Type of Document | No. | Date | Value | Port code | No. | Date | Ref No. | Date | No. | Date | Value | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| Turnover of zero rated supply of goods andservices | Net input tax credit | Adjusted total turnover | Refund amount(1 × 2 ÷ 3) |
| 1 | 2 | 3 | 4 |
| GSTIN of recipient | Document Details | Shipping bill/ Bill of export/ Endorsed invoiceby SEZ | Taxable Value | Integrated Tax | Cess | ||||
| Type of Document | No. | Date | Value | No. | Date | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| GSTIN of Supplier | Document Details | Shipping bill/ Bill of export/ Endorsed invoiceby SEZ | Taxable Value | Integrated Tax | Cess | ||||
| Type of Document | No. | Date | Value | No. | Date | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| SI No. | Document Details | Goods/ Services (G/S) | Shipping bill/ Bill of export/ Endorsed invoiceno. | ||||
| Type of Document | No. | Date | Value | No. | Date | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Turnover of zero rated supply of goods andservices | Net input tax credit | Adjusted total turnover | Refund amount(1 × 2 ÷ 3) |
| 1 | 2 | 3 | 4 |
| SI. No. | Document details of inward supplies in caserefund is claimed by Supplier | Tax paid | ||||||
| Taxable Value | No. | Date | Taxable value | Integrated Tax | Central Tax | State/Union Territory Tax | Cess | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| Sl. No. | Document details of inward supplies in caserefund is claimed by recipient | Tax paid | Cess | ||||||
| GSTIN of Supplier | Type of Document | No. | Date | Taxable Value | Integrated Tax | Central Tax | State/Union Territory Tax | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| [Undertaking] [Inserted by Notification No. G.S.R. 199(E), dated 23.3.2020 (w.e.f. 19.6.2017).] | |
| I hereby undertake to deposit to theGovernment the amount of refund sanctioned along with interest incase of non-receipt of foreign exchange remittances as per theproviso to section 16 of the IGST Act, 2017 read with rule 96B ofthe CGST Rules 2017. | |
| Signature- | |
| Name – | |
| Designation / Status |
| Document Type B2C/Registered | Recipeint GSTIN/UIN | Name (in case of B2C) | Document Details | ||||
| Type of Document | No. | Date | Value | TaxableValue | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Details of documents covering transactionconsidered as intra -State / inter-State transaction earlier | |||||
| Inter/Intra | Integrated Tax | Central tax | State/UT Tax | Cess | PoS |
| 9 | 10 | 11 | 12 | 13 | 14 |
| Transaction which were held inter State / intra-State supply subsequently | |||||
| Inter/Intra | Integrated Tax | Central tax | State/UT Tax | Cess | PoS |
| 9 | 10 | 11 | 12 | 13 | 14 |
| Tax period | ARN of return | Date of filing return | Tax Payable | |||
| Integrated tax | Central tax | State/ UT tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
1. Terms used :
| (a) | B to C : | From registered person to unregistered person |
| (b) | EGM : | Export General Manifest |
| (c) | GSTIN : | Goods and Services Tax Identification Number |
| (d) | IGST : | Integrated goods and services tax |
| (e) | ITC : | Input tax credit |
| (f) | POS : | Place of Supply (Respective State) |
| (g) | SEZ : | Special Economic Zone |
| (h) | Temporary ID : | Temporary Identification Number |
| (i) | UIN : | Unique Identity Number |
2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
4. Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete in all respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed through this application.
6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.
7. Declaration shall be filed in cases wherever required.
8. 'Net input tax credit' means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A.
9. 'Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.
12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.
13. Details of export made without payment of tax shall be reported in Statement-3.
14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).
15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4).
[Form-GST-RFD-01 A [Substituted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]][See rules 89(1) and 97A]Application for Refund (Manual)(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)| 1. | GSTIN/Temporary ID | |||||||
| 2. | Legal Name | |||||||
| 3. | Trade Name, if any | |||||||
| 4. | Address | |||||||
| 5. | Tax period (if applicable) | From <Year><Month> To <Year><Month> | ||||||
| 6. | Amount of Refund Claimed(Rs.) | Act | Tax | Interest | Penalty | Fees | Others | Total |
| Central tax | ||||||||
| State / UT tax | ||||||||
| Integrated tax | ||||||||
| Cess | ||||||||
| Total | ||||||||
| 7. | Grounds of Refund Claim (select from drop down) | (a) | Excess balance in Electronic Cash Ledger | |||||
| (b) | Exports of services- with payment of tax | |||||||
| (c) | Exports of goods / services- without payment oftax (accumulated ITC) | |||||||
| (d) | ITC accumulated due to inverted taxstructure[under clause (ii) of first proviso to Section 54(3)] | |||||||
| (e) | On account of supplies made to SEZ unit/ SEZdeveloper(with payment of tax) | |||||||
| (f) | On account of supplies made to SEZ unit/ SEZdeveloper (without payment of tax) | |||||||
| (g) | Recipient of deemed export supplies/ Supplier ofdeemed export supplies | |||||||
| (h) | {| | |||||||
| On account of order | ||||||||
| Sl.No. | Type of order | Order No. | Order date | Order Issuing Authority | Payment reference No., if any | |||
| (i) | Assessment | |||||||
| (ii) | Finalization or Provisional assessment | |||||||
| (iii) | Appeal | |||||||
| (iv) | Any other order (specify) |
| [Declaration[second proviso to Section 54(3)]I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.SignatureName -Designation/Status] |
| Declaration[section 54(3)(ii)]I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.SignatureName -Designation / Status |
| [Declaration[rule 89(2)(f)] [Substituted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]]I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim.SignatureName -Designation / Status |
| Declaration [rule 89(2)(g)] | |
| (For recipient/supplier of deemed export) | |
| In case refund claimed by recipient | |
| I hereby declare that the refund has beenclaimed only for those invoices which have been detailed instatement 5B for the tax period for which refund is being claimedand the amount does not exceed the amount of input tax creditavailed in the valid return filed for the said tax period. I alsodeclare that the supplier has not claimed refund with respect tothe said supplies. | |
| In case refund claimed by supplier | |
| I hereby declare that the refund has beenclaimed only for those invoices which have been detailed instatement 5B for the tax period for which refund is beingclaimed and the recipient shall not claim anyrefund with respect of the said supplies and also the recipienthas not availed any input tax credit on such supplies | |
| Signature | |
| Name - | |
| Designation/Status |
| Undertaking | |
| I hereby undertake to pay back to the Governmentthe amount of refund sanctioned along with interest in case it isfound subsequently that the requirements of clause (c) ofsub-section (2) of section 16 read with sub-section (2) ofsection 42 of the CGST/SGST Act have not been complied with inrespect of the amount refunded. | |
| Signature | |
| Name - | |
| Designation/Status] |
| Self-Declaration [rule 89(2)(l)]I/We____________________ (Applicant) having GSTIN/ temporary Id-------, solemnly affirm and certify that in respect of therefund amounting to Rs. ---/ with respect to the tax, interest,or any other amount for the period from---to--, claimed in therefund application, the incidence of such tax and interest hasnot been passed on to any other person.SignatureName –Designation / Status(This Declaration is not required to befurnished by applicants, who are claiming refund under clause (a)or clause (b) or clause (c) or clause (d) or clause (f) ofsub-section (8) of Section 54.) |
| 8. Verification | |
| I/We<Taxpayer Name>hereby solemnly affirm and declarethat the information given herein above is true and correct tothe best of my/our knowledge and belief and nothing has beenconcealed therefrom. | |
| I/We declarethat no refund on this account has been received by me/usearlier. | |
| Place | Signature of Authorised Signatory |
| Date | (Name) |
| Designation/ Status |
| Turnover of inverted rated supply of goods and services | Tax payable on such inverted rated supply ofgoods and services | Adjusted total turnover | Net input tax credit | Maximum refund amount to be claimed [(1×4÷3)-2] |
| 1 | 2 | 3 | 4 | 5 |
| Sl No. | Details of invoices of inward supplies of inputs received | Tax paid on inward supplies of inputs | Details of invoices of outward supplies issued | Tax paid on outward supplies | ||||||||||
| GSTIN of the supplier * | No. | Date | Taxable Value | Integrated Tax | Central Tax | State Tax/Union Territory Tax | No. | Date | Taxable value | Invoice type (B2B/B2C) | Integrated Tax | Central Tax | State Tax/Union Territory Tax | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 |
| Sr. No. | Invoice details | Integrated tax | Cess | BRC/ FIRC | Integrated tax and cess involved in debitnote, if any | Integrated tax and cess involved in creditnote, if any | Net Integrated tax and cess (6+7+10-11) | ||||
| No. | Date | Value | Taxable value | Amt. | No. | Date | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| Sr. No. | Invoice details | Goods/ Services (G/S) | Shipping bill/ Bill of export | EGM Details | BRC/ FIRC | ||||||
| No. | Date | Value | Port code | No. | Date | Ref No. | Date | No. | Date | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| ] |
| Turnover of zero rated supply of goods andservices | Net input tax credit | Adjusted total turnover | Refund amount (1×2÷3) |
| 1 | 2 | 3 | 4 |
| GSTIN of recipient | Invoice details | Shipping bill/ Bill of export/ Endorsedinvoice by SEZ | Integrated Tax | Cess | Integrated tax and cess involved in debitnote, if any | Integrated tax and cess involved in creditnote, if any | Net Integrated tax and cess (8+9+10–11) | ||||
| No. | Date | Value | No. | Date | Taxable Value | Amt. | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| Turnover of zero rated supply of goods andservices | Net input tax credit | Adjusted total turnover | Refund amount (1×2÷3) |
| 1 | 2 | 3 | 4 |
| Sl No. | Details of invoices/credit notes/debit notes of outwardsupplies in case refund is claimed by supplier/Details of invoices of inwardsupplies in case refund is claimed by recipient | Tax Paid | |||||||
| GSTIN of the supplier | No. | Date | Taxable Value | Type (Invoice/Credit Note/Debit Note) | Integrated Tax | Central Tax | State Tax/Union Territory Tax | Cess | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| Recipients' GSTIN/ UIN Name (in case B2C) | Invoice details | Details of tax paid on transaction consideredas intra –State / inter-State transaction earlier | Taxes re-assessed on transaction which wereheld inter State / intra-State supply subsequently | |||||||||||
| No. | Date | Value | Taxable Value | Integrated tax | Central tax | State/ UT tax | Cess | Place of Supply | Integrated tax | Central tax | State/ UT tax | Cess | Place of Supply | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 |
| Tax period | ARN of return | Date of filing return | Tax Paid in Excess | |||
| Integrated tax | Central tax | State/ UT tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 1. | ARN | |
| 2. | GSTIN / Temporary ID | |
| 3. | Legal Name | |
| 4. | Filing Date | |
| 5. | Reason of Refund | |
| 6. | Financial Year | |
| 7. | Month | |
| 8. | Order No.: | |
| 9. | Order issuance Date: | |
| 10. | Payment Advice No.: | |
| 11. | Payment Advice Date: | |
| 12. | Refund Issued To : | Drop down: Taxpayer / Consumer Welfare Fund |
| 13. | Issued by: | |
| 14. | Remarks: | |
| 15. | Type of Order | Drop Down: RFD- 04/ 06/ 07 (Part A) |
| 16. | Details of Refund Amount (As per the manuallyissued Order): |
| Description | IntegratedTax | CentralTax | State/UT tax | Cess | ||||||||||||||||||||
| T | I | P | F | O | Total | T | I | P | F | O | Total | T | I | P | F | O | Total | T | I | P | F | O | Total | |
| a.Refund amount clamied | ||||||||||||||||||||||||
| b.Refund Sanctioned on provisional basis | ||||||||||||||||||||||||
| c.Remaining Amount | ||||||||||||||||||||||||
| d.Refund amount in-admissible | ||||||||||||||||||||||||
| e.Gross amount to the paid | ||||||||||||||||||||||||
| f.Interest (if any) | ||||||||||||||||||||||||
| g.Amount adjusted against outstanding demand under the existing lawor under the Act | ||||||||||||||||||||||||
| h.Net amount to be paid | ||||||||||||||||||||||||
| 17. | Attachments(Orders) | RFD-04;RFD-06; RFD 07 (Part A) | ||||||||||||||||||||||
| Date:Place: | Signature(DSC):Nmae:Designation;Office Address:] |
1. ARN:
2. GSTIN:
3. Name of Business (Legal):
4. Trade Name, if any:
5. Tax Period:
6. Amount of Refund Claimed:
7. Grounds for Withdrawing Refund Claim:
i. Filed the refund application by mistakeii. Filed Refund Application under wrong categoryiii. Wrong details mentioned in the refund applicationiv. Others (Please Specify)8. Declaration: I/We < Taxpayer Name> hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom.
Place:Date:Signature of Authorised SignatoryNameDesignation/ Status[Form-GST-RFD-02] [Substituted 'Form-GST-RFD-01, Form-GST-RFD-02, Form-GST-RFD-04, Form-GST-RFD-05, Form-GST-RFD-06, Form-GST-RFD-07, Form-GST-RFD-10 and Form-GST-RFD-11' by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).][See rules 90(1), 90(2) and 95(2)]Acknowledgment| Your application for refund is hereby acknowledged against <Application Reference Number > | |
| Acknowledgment Number | : |
| Date of Acknowledgment | : |
| GSTIN/ UIN/ Temporary ID, if applicable | : |
| Applicant's Name | : |
| Form No. | : |
| Form Description | : |
| Jurisdiction (tick appropriate) | : |
| Centre State Union Territory | : |
| Filed by | : |
| Refund Application Details | |
| Tax Period | |
| Date and Time of Filing | |
| Reason for Refund |
| Tax | Interest | Penalty | Fees | Others | Total | |
| Central Tax | ||||||
| State/ UT tax | ||||||
| Integrated Tax | ||||||
| Cess | ||||||
| Total |
| Reference No. : | Date : |
| Sr. No. | Description (select the reason from the drop down of theRefund application) |
| 1. | < MULTI SELECT OPTION > |
| 2. | |
| Other < TEXT BOX > {any other reason other than thereason select from the 'reason master'} |
| Date : | Signature (DSC) : |
| Place : | Name of Proper Officer : |
| Designation : | |
| Office Address : |
| Sanction Order No. : | Date : <DD/MM/YYYY> |
| Sr. No. | Description | Central Tax | State/ UT tax | Integrated Tax | Cess |
| i. | Amount of refund claimed | ||||
| ii. | 10% of the amount claimed as refund(to be sanctioned later) | ||||
| iii. | Balance amount (i-ii) | ||||
| iv. | Amount of refund sanctioned | ||||
| Bank Details | |||||
| v. | Bank Account No. as per application | ||||
| vi. | Name of the Bank | ||||
| vii. | Address of the Bank/ Branch | ||||
| viii. | IFSC | ||||
| ix. | MICR |
| Date : | Signature (DSC) : |
| Place : | Name of Proper Officer : |
| Designation : | |
| Office Address : |
| Payment[order] [Substituted 'Advice' by Notification No. G.S.R. 457(E), dated 28.6.2019.]No. : | Date : <DD/MM/YYYY> |
| Description | Integrated Tax | Central Tax | State/ UT tax | Cess | ||||||||||||||||||||
| T | I | P | F | O | Total | T | I | P | F | O | Total | T | I | P | F | O | Total | T | I | P | F | O | Total | |
| Net Refund amount sanctioned | ||||||||||||||||||||||||
| Interest on delayed Refund | ||||||||||||||||||||||||
| Total |
| Detailsof the Bank | ||
| i. | Bank Account no as per application | |
| ii. | Name of the Bank | |
| iii. | Name and Address of the Bank/ branch | |
| iv. | IFSC | |
| v. | MICR |
| Date : | Signature (DSC) : |
| Place : | Name : |
| Designation : | |
| Office Address : |
| Order No. : | Date : <DD/MM/YYYY> |
| Acknowledgment No. .......................... | Date : <DD/MM/YYYY> |
| Description | Integrated Tax | Central Tax | State/ UT tax | Cess | ||||||||||||||||||||
| T | I | P | F | O | Total | T | I | P | F | O | Total | T | I | P | F | O | Total | T | I | P | F | O | Total | |
| 1. Amount of refund/ interest* claimed | ||||||||||||||||||||||||
| 2. Refund sanctioned on provisional basis (OrderNo. …............. date) (if applicable) | ||||||||||||||||||||||||
| 3. Refund amount inadmissible <<reasondropdown>> <Multiple reasons to be allowed> | ||||||||||||||||||||||||
| 4. Gross amount to be paid (1 - 2 - 3) | ||||||||||||||||||||||||
| 5. Amount adjusted against outstanding demand(if any) under the existing law or under the Act. Demand OrderNo. …… date……, Act Period<Multiplerows possible- add row to be given> | ||||||||||||||||||||||||
| 6. Net amount to be paid |
| Date : | Signature (DSC) : |
| Place : | Name : |
| Designation : | |
| Office Address : |
| Reference No. | Date : <DD/MM/YYYY> |
| S. No. | Particulars | |
| 1 | ARN | |
| 2 | Amount Claimed in RFD-01 | < Auto-populated> |
| 3 | Amount Inadmissible in RFD-06 | < Auto-populated> |
| 4 | Amount Adjusted in RFD-06 | < Auto-populated> |
| 5 | Amount Withheld | |
| 6 | Reasons forwithholding(More than one reason can be selected) | ο Recoverable dues not paidο In view of sub-section 11 of Section 54ο On account of fraud (s) of serious natureο Others, (specify) |
| 7 | Description of the reasons | (Up to 500 characters, separate file can beattached for detailed reasons) |
| 8 | Record of Personal Hearing | (Up to 500 characters, separate file can beattached for detailed records) |
| S. No. | Particulars | |
| 1 | ARN | |
| 2 | Amount Claimed in RFD-01 | < Auto-populated> |
| 3 | Amount Inadmissible in RFD-06 | < Auto-populated> |
| 4 | Amount Adjusted in RFD-06 | < Auto-populated> |
| 5 | Amount Withheld in RFD-07 A | < Auto-populated> |
| 6 | Amount Released | |
| 7 | Amount to be Paid |
| Date : | Signature (DSC) : |
| Place : | Name : |
| Designation : | |
| Office Address : |
| SCN No. : | Date : <DD/MM/YYYY> |
| ARN ................. | Date : <DD/MM/YYYY> |
| Sr. No. | Description (select the reasons ofinadmissibility of refund from the drop down) | Amount Inadmissible |
| i. | ||
| ii. | ||
| iii. | Other {any other reason other than thereasons mentioned in 'reason master'} |
| Date : | Signature (DSC) : |
| Place : | Name : |
| Designation : | |
| Office Address : |
| 1. | Reference No. of Notice | Date of issue | ||
| 2. | GSTIN/ UIN | |||
| 3. | Name of business (Legal) | |||
| 4. | Trade name, if any | |||
| 5. | Reply to the notice | |||
| 6. | List of documents uploaded | |||
| 7. | VerificationI______________________________ hereby solemnly affirm and declarethat the information given hereinabove is true and correct to thebest of my knowledge and belief and nothing has been concealedtherefrom.Signature of AuthorisedSignatoryNameDesignation/ StatusPlaceDate --- DD/MM/YYYY |
| Place | Signature of Authorised Signatory |
| Date | (Name) |
| Designation/ Status |
| 1. | UIN | : | |
| 2. | Name | : | |
| 3. | Address | : | |
| 4. | Tax Period (Quarter) | : | From < DD/MM/YY > To < DD/MM/YY > |
| 5. | ARN and date of GSTR 11 | : | ARN <............> Date < DD/MM/YY > |
| 6. | Amount of Refund Claim | : | < INR > < In Words > |
| State | Central Tax | State /UT Tax | Integrated Tax | Cess |
| Total |
| 7. | Details of Bank Account : | |
| a. | Bank Account Number | |
| b. | Bank Account Type | |
| c. | Name of the Bank | |
| d. | Name of the Account Holder/ Operator | |
| e. | Address of Bank Branch | |
| f. | IFSC | |
| g. | MICR | |
| 8. | VerificationI _______ as anauthorised representative of << Name of Embassy/international organization >> hereby solemnly affirm anddeclare that the information given herein above is true andcorrect to the best of my knowledge and belief and nothing hasbeen concealed therefrom.That we are eligible to claim such refund asspecified agency of UNO/ Multilateral Financial Institution andOrganization, Consulate or Embassy of foreign countries/ any otherperson/ class of persons specified/ notified by the Government. |
1. Application for refund shall be filed on quarterly basis.
2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR - 11.
3. There will be facility to edit the refund amount as per eligibility.
4. Requisite certificate issued by MEA granting the facility of refund shall be produced before the proper officer for processing refund claim.
| [Form GST RFD-10B] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.] | |||||||||||
| [See rule 95A] | |||||||||||
| Application for refund by Duty Free Shops/DutyPaid Shops (Retail outlets) | |||||||||||
| 1. GSTIN: | |||||||||||
| 2. Name: | |||||||||||
| 3. Address: | |||||||||||
| 4. Tax Period (Monthly/Quarterly) : From <DD/MM/YY>To < DD/MM/YY> | |||||||||||
| 5. Amount of Refund Claim: < INR>< InWords> | |||||||||||
| 6. Details of inward supplies of goods receivedand corresponding outward supplies: | |||||||||||
| {| | |||||||||||
| DETAILSOF SUPPLIES | |||||||||||
| Inward Supplies | Correspondingoutwardsupplies | ||||||||||
| GSTINofsupplier | Invoicedetails | Rate | Taxablevalue | Amountof tax | Invoicedetails | ||||||
| No/Date. | HSNCode | Qty. | Value | IntegratedTax | CentralTax | State/UTTax | Cess | No./Date | HSNCode | Qty. | TaxableValue |
| CentralTax | State/UTTax | IntegratedTax | Cess | Total |
| <Total> | <Total> | <Total> | <Total> | <Total> |
| 1. GSTIN | |
| 2. Name | |
| 3. Indicate the type of document furnished | Bond :Letter of Undertaking |
| 4. Details of bond furnished |
| Sr. No. | Reference no. of the bank guarantee | Date | Amount | Name of bank and branch |
| 1 | 2 | 3 | 4 | 5 |
| 5. Declaration - | |
| (i) | The above-mentioned bank guarantee is submittedto secure the integrated tax payable on export of goods orservices. |
| (ii) | I undertake to renew the bank guarantee wellbefore its expiry. In case I/ We fail to do so the departmentwill be at liberty to get the payment from the bank against thebank guarantee. |
| (iii) | The department will be at liberty to invoke thebank guarantee provided by us to cover the amount of integratedtax payable in respect of export of goods or services. |
| Signature of Authorized Signatory | |
| Name | |
| Designation/ Status ------------------ | |
| Date ---------------- |
1. << Name and address >>
2. << Name and address >>
and on scrutiny of the books of accounts, registers, documents/ papers and goods found during the inspection/ search, I have reasons to believe that certain goods liable to confiscation and/ or documents and/ or books and/ or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above.Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby seize the following goods/ books/ documents and things:| Sr. No. | Description of goods | Quantity or units | Make/ mark or model | Remarks |
| 1 | 2 | 3 | 4 | 5 |
| Sr. No. | Description of books/ documents/ things seized | No. of books/ documents/ things seized | Remarks |
| 1 | 2 | 3 | 4 |
| Sr. No. | Name and address | Signature |
| 1. | ||
| 2. |
1. << Name and address >>
2. << Name and address >>
and on scrutiny of the books of accounts, registers, documents/ papers and goods found during the inspection/ search, I have reasons to believe that certain goods liable to confiscation and/ or documents and/ or books and/ or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above.Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby order that you shall not/ shall not cause to remove, part with, or otherwise deal with the goods except without the previous permission of the undersigned :| Sr. No. | Description of goods | Quantity or units | Make/ mark or model | Remarks |
| 1 | 2 | 3 | 4 | 5 |
| Name and address | Signature | |
| 1. | ||
| 2. |
| Sr. No. | Description of goods | Quantity or units | Make/ mark or model | Remarks |
| 1 | 2 | 3 | 4 | 5 |
| [Form GST DRC - 01] [Substituted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).][See rule 100 (2) & 142(1)(a)]{| | |
| Reference No : | Date : |
| Tax Period------------- | F.Y. ---------- | Act - |
| SCN Reference No. ---- | Date ---- |
| [Sr. No. [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).] | Tax Rate | Turnover | Tax Period | Act | POS (Place of Supply) | Tax | Interest | Penalty | Fee | Others | Total | |
| From | To | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| Total] |
| Signature | |
| NameDesignationJurisdictionAddress | |
| Note -1. Only applicable fields may be filled up.2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate,turnover and tax period are not mandatory.3. Place ofSupply (POS) details shall be required only if the demand iscreated under the IGST Act. |
| [Form GST DRC-01A] [Inserted by Notification No. G.S.R. 772(E), dated 9.10.2019 (w.e.f. 19.6.2017).]Intimation of taxascertained as being payable under section 73(5)/74(5)[See Rule 142 (1A)]Part A | |||||
| No.: | Date: | ||||
| Case ID No. | |||||
| To | |||||
| GSTIN....................Name.......... | |||||
| ........................................ | |||||
| Address...................... | |||||
| Sub.: Case Proceeding ReferenceNo..............................- Intimation of liability undersection 73(5)/section 74(5) – reg. | |||||
| Please refer to the above proceedings. In thisregard, the amount of tax/interest/penalty payable by you undersection 73(5) / 74(5) with reference to the said case asascertained by the undersigned in terms of the availableinformation, as is given below: | |||||
| {| | |||||
| Act | Period | Tax | |||
| CGST Act | |||||
| SGST/UTGST Act | |||||
| IGST Act | |||||
| Cess | |||||
| Total |
73.
| Designation............................. | |
| {| | |
| Upload Attachment |
74.
| [Form GST DRC - 02] [Substituted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).][See rule 142(1)(b)]{| | |
| Reference No : | Date : |
| Tax Period: | F.Y. : |
| SCN Ref. No. ---- | Date - |
| Statement Ref. No. ---- | Date - |
| [Sr. No. [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).] | Tax Rate | Turnover | Tax Period | Act | POS (Place of Supply) | Tax | Interest | Penalty | Fee | Others | Total | |
| From | To | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| Total] |
| SignatureNameDesignationJurisdictionAddress | |
| Note -1. Only applicable fields may be filled up.2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate,turnover and tax period are not mandatory.3. Place ofSupply (POS) details shall be required only if the demand iscreated under the IGST Act. |
| [Form GST DRC-03] [Substituted by Notification No. G.S.R. 457(E), dated 28.6.2019.] | ||||||||||||
| [See rule 142(2) &142 (3)] | ||||||||||||
| Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement[or intimation of tax ascertained throughFORM GST DRC-01A] [Inserted by Notification No. G.S.R. 842(E), dated 01.12.2021 (w.e.f. 19.6.2017).] | ||||||||||||
| {| | ||||||||||||
| 1 | GSTIN | |||||||||||
| 2 | Name | < Auto> | ||||||||||
| 3 | Cause of payment | << drop down>>[Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained throughFORM GST DRC- 01A, Mismatch (Form GSTR-1 and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify)] [Substituted for 'Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)' by Notification No. G.S.R. 842(E), dated 01.12.2021 (w.e.f. 19.6.2017).] | ||||||||||
| 4 | Section under which voluntary payment is made | << drop down>> | ||||||||||
| 5 | Details of show cause notice, if payment is made[scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify)] [Substituted for 'within 30 days of its issue' by Notification No. G.S.R. 842(E), dated 01.12.2021 (w.e.f. 19.6.2017).] | Reference No. | Date of issue | |||||||||
| 6 | Financial Year | |||||||||||
| 7 | Details of paymentmade including interest and penalty, if applicable(Amount in Rs.) | |||||||||||
| [Sr. No. [Substituted by Notification No. G.S.R. 842(E), dated 01.12.2021 (w.e.f. 19.6.2017).] | Tax Period | Act | Place of supply (POS) | Tax/ Cess | Interest | Penalty, if applicable | Fee | Others | Total | Ledger utilised (Cash / Credit) | Debit entry no. | Date of debit entry] |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| Reference No. : | Date : |
| Reference No. : | Date : |
| 1. GSTIN | ||
| 2. Name | ||
| 3. Details of Show Cause Notice | Reference No. | Date of issue |
| 4. Financial Year | ||
| 5. Reply | ||
| << Text box >> | ||
| 6. Documents uploaded | ||
| << List of documents >> | ||
| 7. Option for personal hearing | Yes | No |
8. Verification-
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.Signature of Authorized SignatoryName ____________________Designation/ Status __________Date _____________________| [Form GST DRC - 07] [Substituted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).][See rule 100(1), 100(2), 100(3) & 142(5)]Summary of the order{| | |
| Reference No. - | Date - |
1. Details of order. :
2. Issues involved :
3. Description of goods / services (if applicable) :
| Sr. No. | HSN code | Description |
4. Section(s) of the Act under which demand is created:
5. Details of demand :
(Amount in Rs.)| [Sr. No. [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).] | Tax Rate | Turnover | Tax Period | Act | POS (Place of Supply) | Tax | Interest | Penalty | Fee | Others | Total | |
| From | To | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| Total] |
| SignatureNameDesignationJurisdictionAddress | |
| To_____________(GSTIN/ID)-------------Name_____________(Address)Note -1. Only applicable fields may be filled up.2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate,turnover and tax period are not mandatory.3. Place ofSupply (POS) details shall be required only if the demand iscreated under the IGST Act. |
| Part A – Basic details | ||
| Sr. No. | Description | Particulars |
| (1) | (2) | (3) |
| 1. | GSTIN | |
| 2. | Legal name <<Auto>> | |
| 3. | Trade name, if any <<Auto>> | |
| 4. | Government Authority who passed the ordercreating the demand | State /UTCentre |
| 5. | Old Registration No. | |
| 6. | Jurisdiction under earlier law | |
| 7. | Act under which demand has been created | |
| 8. | Period for which demand has been created | From - mm, yy To mm, yy |
| 9. | Order No. (original) | |
| 10. | Order date (original) | |
| 11. | Latest order no. | |
| 12. | Latest order date | |
| 13. | Date of service of the order (optional) | |
| 14. | Name of the officer who has passed the order (Optional) | |
| 15. | Designation of the officer who has passed the order | |
| 16. | Whether demand is stayed | YesNo |
| 17. | Date of stay order | |
| 18. | Period of stay | From - to - |
| Part B – Demand details | ||||||
| 19. | Details of demandcreated(Amount in Rs. in all Tables) | |||||
| Act | Tax | Interest | Penalty | Fee | Others | Total |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| Central Acts | ||||||
| State/ UT Acts | ||||||
| CST Act |
| 20. | Amount of demand paid under existing laws | |||||
| Act | Tax | Interest | Penalty | Fee | Others | Total |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| Central Acts | ||||||
| State/ UT Acts | ||||||
| CST Act |
| 21.(19-20) | Balance amount ofdemand proposed to be recovered under GST laws<<Auto-populated>> | |||||
| Act | Tax | Interest | Penalty | Fee | Others | Total |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| Central Acts | ||||||
| State/ UT Acts | ||||||
| CST Act |
2. Only recoverable demands shall be posted for recovery under GST laws. Once, a demand has been created through Form GST DRC-07A, and the status of the demand changes subsequently, the status may be amended through Form GST DRC-08A.
3. Demand paid up to the date of uploading the summary of the order should only be mentioned in Table 20. Different heads of the liabilities under existing laws should be synchronized with the heads defined under Central or State tax.
4. Latest order number means the last order passed by the relevant authority for the particular demand.
5. Copy of the order vide which demand has been created can be attached. Documents in support of tax payment can also be uploaded, if available.
| [Form GST DRC - 08] [Substituted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).][See rule 142(7)]{| | |
| Reference No : | Date : |
| 1. Particulars of order: | |
| (a) Financial year, if applicable | |
| (b) Tax period, if any | From --- To ---- |
| (c) Section under which order is passed | |
| (d) Original order no. | |
| (e) Original order date | |
| (f) Rectification order no. | |
| (g) Rectification order date | |
| (h) ARN, if applied for rectification | |
| (i) Date of ARN |
| 2. Yourapplication for rectification of the order referred to above hasbeen examined | ||
| 3. It has come to my notice that the above saidorder requires rectification (Reason for rectification as perattached annexure) | ||
| 4. The order referred to above (issued undersection 129) requires to be withdrawn | ||
| 5. Description of goods / services (ifapplicable) : | ||
| {| | ||
| Sr. No. | HSN code | Description |
| [Sr. No. [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).] | Tax Rate | Turnover | Tax Period | Act | POS (Place of Supply) | Tax | Interest | Penalty | Fee | Others | Total | |
| From | To | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| Total] |
| SignatureNameDesignationJurisdictionAddress | |
| To_______________ GSTIN/ID_______________ Name_______________ Address | |
| Note -1. Only applicable fields may be filled up.2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate,turnover and tax period are not mandatory.3. Place ofSupply (POS) details shall be required only if the demand iscreated under the IGST Act.4. Demand table at serial no. 7 shall not be filled up if an order issued under section 129 is being withdrawn. |
| Reference no. | Date - |
| Part A – Basic details | ||
| Sr. No. | Description | Particulars |
| (1) | (2) | (3) |
| 1. | GSTIN | |
| 2. | Legal name | <<Auto>> |
| 3. | Trade name, if any | <<Auto>> |
| 4. | Reference no. vide which demand uploaded in FormGST DRC-07A | |
| 5. | Date of FORM GST DRC-07A vide which demanduploaded | |
| 6. | Government Authority who passed the ordercreating the demand | State /UTCentre<<Auto>> |
| 7. | Old Registration No. | <<Auto, editable>> |
| 8. | Jurisdiction under earlier law | <<Auto, editable>> |
| 9. | Act under which demand has been created | <<Auto, editable>> |
| 10. | Tax period for which demand has been created | <<Auto, editable>> |
| 11. | Order No. (original) | <<Auto, editable>> |
| 12. | Order date (original) | <<Auto, editable>> |
| 13. | Latest order no. | <<Auto, editable>> |
| 14. | Latest order date | <<Auto, editable>> |
| 15. | Date of service of the order | <<Auto, editable>> |
| 16. | Name of the officer who has passed the order(optional) | <<Auto, editable>> |
| 17. | Designation of the officer who has passed theorder | <<Auto, editable>> |
| 18. | Whether demand is stayed | YesNo |
| 19. | Date of stay order | |
| 20. | Period of Stay | |
| 21. | Reason for updation | <<Text box>> |
| Part B – Demand details | ||||||
| 22. | Detailsof demand posted originally through Table 21 ofFormGST DRC-07A(Amountin Rs. in all tables)<<Auto>> | |||||
| Act | Tax | Interest | Penalty | Fee | Others | Total |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| Central Acts | ||||||
| State / UT Acts | ||||||
| CST Act |
| 23. | Updation of demand | ||||||
| Act | Type of updation | Tax | Interest | Penalty | Fee | Others | Total |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 1 | Quashing of demand (Complete closure of demand) | ||||||
| 2 | Amount of reduction, if any | ||||||
| 3 | Total reduction (1+2) |
| 24.(22-23) | Balance amount ofdemand required to be recovered under the Act<< Auto-populated >> | |||||
| Act | Tax | Interest | Penalty | Fee | Others | Total |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| Central Acts | ||||||
| State / UT Acts | ||||||
| CST Act |
2. Copy of the order vide which demand has been modified/rectified /revised/updated can be uploaded. Payment document can also be attached.
3. Amount recovered under the Act including adjustment made of refund claim will be automatically updated in the liability register. This form shall not be filed for such recoveries.
[Form GST DRC - 09] [Substituted by Notification No. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).][See rule 143]To______________________________| Particulars of defaulter - | ||
| GSTIN - | ||
| Name - | ||
| Demand order No. | : | Date : |
| Reference No. of recovery | : | Date : |
| Period | : |
| [Act [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).] | Tax/Cess | Interest | Penalty | Fee | Others | Total |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| Integrated tax | ||||||
| Central tax | ||||||
| State/UT tax | ||||||
| Cess | ||||||
| Total | ] |
| << Remarks >> |
| Demand order no.: | Date: |
| Period: |