THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

12 Aashwin, 1940(S)

Ranchi, Thursday, 4^th October, 2018

COMMERCIAL TAXES DEPARTMENT

--------------

Notification

4^th October, 2018

Notification No. 39/2018 – State Tax

S.O. No.71 Dated-4^th October, 2018-- In exercise of the powers conferred by section 164 of the

Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand hereby makes

the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-

1.

(1) These rules may be called the Jharkhand Goods and Services Tax (Eighth Amendment)

Rules, 2018.

(2) Save as otherwise provided, This notification shall be deemed to be effective from 4^th September, 2018.

2.

In the Jharkhand Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules),

in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:-

“Provided that where the person instead of replying to the notice served under sub-

rule (1) for contravention of the provisions contained in clause (b) or clause (c) of

sub-section (2) of section 29, furnishes all the pending returns and makes full

payment of the tax dues along with applicable interest and late fee, the proper

officer shall drop the proceedings and pass an order in FORM GST-REG 20.”.

No. 948

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

2

3.

In the said rules, in rule 36, in sub-rule (2), the following proviso shall be inserted, namely:-

“Provided that if the said document does not contain all the specified particulars but contains

the details of the amount of tax charged, description of goods or services, total value of

supply of goods or services or both, GSTIN of the supplier and recipient and place of supply

in case of inter-State supply, input tax credit may be availed by such registered person.”.

4. In the said rules, in rule 55, in sub-rule (5), after the words “completely knocked down

condition”, the words “or in batches or lots” shall be inserted.

5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be

substituted, namely:-

‘(E) “Adjusted Total Turnover” means the sum total of the value of-

(a) the turnover in a State or a Union territory, as defined under clause (112) of section

2, excluding the turnover of services; and

(b) the turnover of zero-rated supply of services determined in terms of clause (D)

above and non-zero-rated supply of services,

excluding-

(i) the value of exempt supplies other than zero-rated supplies; and

(ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A)

or sub-rule (4B) or both, if any,

during the relevant period.’.

6. In the said rules, with effect from the 23^rd October, 2017, in rule 96, for sub-rule (10), the

following sub-rule shall be substituted, namely:-

“(10) The persons claiming refund of integrated tax paid on exports of goods

or services should not have -

(a) received supplies on which the benefit of the Government of Jharkhand, Commercial

Taxes Department published in the Gazette of Jharkhand, Extraordinary, vide S.O.

No. 113, dated the 24^th October, 2017 or notification No. 40/2017-State Tax (Rate),

dated the 07^th November, 2017 published in the Gazette of Jharkhand, Extraordinary,

vide S.O. No. 120, dated the 07^th November, 2017 or notification No. 41/2017-

Integrated Tax (Rate), dated the 23^rd October, 2017 published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated

the 23^rd October, 2017 has been availed; or

(b) availed the benefit under notification No. 78/2017-Customs, dated the 13^th October,

2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

(i),vide number G.S.R 1272(E), dated the 13^th October, 2017 or notification No.

79/2017-Customs, dated the 13^th October, 2017 published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated

the 13^th October, 2017.”.

7. In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be

inserted, namely:-

“Provided further that in case of imported goods, the person in charge of a

conveyance shall also carry a copy of the bill of entry filed by the importer of

such goods and shall indicate the number and date of the bill of entry in Part A

of FORM GST EWB-01.”.

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

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8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:-

“FORM GST REG-20

[See rule 22(4)]

Reference No. -

Date -

To

Name

Address

GSTIN/UIN

Show Cause Notice No.

Date-

Order for dropping the proceedings for cancellation of registration

This has reference to your reply filed vide ARN ---------- dated ----- in

response to the show cause notice referred to above. Upon consideration of

your reply and/or submissions made during hearing, the proceedings

initiated for cancellation of registration stands vacated for the following

reasons:

<<text>>

or

The above referred show cause notice was issued for contravention of the

provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the

Jharkhand Goods Services Tax Act, 2017. As you have filed all the pending

returns which were due on the date of issue of the aforesaid notice, and have

made full payment of tax along with applicable interest and late fee, the

proceedings initiated for cancellation of registration are hereby dropped.

Signature

< Name of the Officer>

Designation

Jurisdiction

Place:

Date:

”.

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

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9. In the said rules, for FORM GST ITC-04, the following FORM shall be substituted, namely:-

“FORM GST ITC-04

[See rule 45(3)]

Details of goods/capital goods sent to job worker and received back

1.

GSTIN -

2.

(a) Legal name -

(b) Trade name, if any –

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

Challn

No.

Challn

date

Descriptio

n 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

(A) Details of inputs/ capital goods received back from job worker to whom

such goods were sent for job work; and losses and wastes:

GSTIN /

State of job

worker if

unregistered

Challan

No. issued

by job

worker

under

which

goods

have been

received

back

Date of

challan

issued by

job

worker

under

which

goods

have

been

received

back

Description

of goods

UQC

Quantity

Original

challan

No.

under

which

goods

have

been

sent for

job

work

Original

challan

date

under

which

goods

have

been

sent for

job

work

Nature

of job

work

done

by job

worker

Losses &

wastes

UQC

Qua

ntity

1

2*

3*

4

5

6

7*

8*

9

10

11

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(B) Details of inputs / capital goods received back from job worker other than the job

worker to whom such goods were originally sent for job work; and losses and wastes:

GSTIN /

State of job

worker if

unregistered

Challan

No.

issued

by job

worker

under

which

goods

have

been

received

back

Date of

challan

issued

by job

worker

under

which

goods

have

been

received

back

Description

of goods

UQC

Quantity

Original

challan

No.

under

which

goods

have

been

sent for

job

work

Original

challan

date

under

which

goods

have

been

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

(C) Details of inputs/ Capital goods sent to job worker and subsequently supplied from

premises of job worker; and losses and wastes:

GSTIN /

State of job

worker if

unregistered

Invoice

No. in

case

supplied

from

premises

of job

worker

issued

by the

Principal

Invoice

date in

case

supplied

from

premises

of job

worker

issued

by the

Principal

Description

of goods

UQC

Quantity

Original

challan

no.

under

which

goods

have

been

sent for

job

work

Original

challan

date

under

which

goods

have

been

sent for

job

work

Nature

of job

work

done

by job

worker

Losses &

wastes

UQC

Qua

ntity

1

2

3

4

5

6

7*

8*

9

10

11

Instructions:

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.

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

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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

there from.

Signature

Place

Name of

Authorised Signatory ………

Date

Designation /Status…………………

”.

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

7

10. In the said rules, after FORM GSTR-8, the following FORMS shall be inserted, namely:-

“FORM GSTR-9

(See rule 80)

Annual Return

Pt. I

Basic Details

1

Financial Year

2

GSTIN

3A

Legal Name

3B

Trade Name (if any)

Pt. II

Details of Outward and inward supplies declared during the financial year

(Amount in
in 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 outward supplies on which tax is payable as declared in

returns filed during the financial year

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 invoice has not been issued

(not covered under (A) to (E)

above)

G

Inward supplies on which tax is to

be paid on reverse charge basis

H

Sub-total (A to G above)

I

Credit Notes issued in respect of

transactions specified in (B) to (E)

above (-)

J

Debit Notes issued in respect of

transactions specified 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 on which tax is not payable as declared in returns filed during

the financial year

A

Zero rated supply (Export) without

payment of tax

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B

Supply to SEZs without payment of

tax

C

Supplies on which tax is to be paid

by the recipient on reverse charge

basis

D

Exempted

E

Nil Rated

F

Non-GST supply

G

Sub-total (A to F above)

H

Credit Notes issued in respect of

transactions specified

in A to F above (-)

I

Debit Notes issued in respect of

transactions specified

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 + L above)

N

Total Turnover (including

advances) (4N + 5M - 4G above)

Pt. III

Details of ITC as declared in returns filed during 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 as declared in returns filed during the financial year

A

Total amount of input tax credit availed through FORM

GSTR-3B (sum total of Table 4A of FORM GSTR-3B)

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B

Inward supplies (other than imports

and inward supplies liable to

reverse charge but includes services

received from SEZs)

Inputs

Capital Goods

Input Services

C

Inward supplies received from

unregistered persons liable to

reverse charge (other than B

above)on which tax is paid & ITC

availed

Inputs

Capital Goods

Input Services

D

Inward supplies received from

registered persons liable to reverse

charge (other than B above) on

which tax is paid 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 supplies from

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)

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

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J

Difference (I - A above)

K

Transition Credit through TRAN-I (including revisions

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 ITC as declared in returns filed during 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 (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)

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B

ITC as per sum total of 6(B) and 6(H) above

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C

ITC on inward supplies (other than imports and inward

supplies liable to reverse charge but includes services

received from SEZs) received during 2017-18 but

availed during April to September, 2018

D

Difference [A-(B+C)]

E

ITC available but not availed (out of D)

F

ITC available but ineligible (out of D)

G

IGST paid on import of goods (including supplies from

SEZ)

H

IGST credit availed on import of goods (as per 6(E)

above)

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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)

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Pt. IV

Details of tax paid as declared in returns filed during the financial year

9

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

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

10

Late fee

Penalty

Other

Pt. V

Particulars of the transactions for the previous FY declared in returns of April to September of

current FY or upto date of filing of annual return of previous FY whichever is earlier

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)

12

Reversal of ITC availed during

previous financial year

13

ITC availed for the previous

financial year

14

Differential tax paid on account of declaration in 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

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

11

G

Total

demands

pending

out of E

above

16

Information on supplies received from composition taxpayers, deemed supply under section 143

and goods sent 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

HSN Wise 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

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

there from and in case of any reduction in output tax liability the benefit thereof has

been/will be passed on to the recipient of supply.

Signature

Place

Name of Authorised Signatory

Date

Designation / Status

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

12

Instructions: –

1. Terms used:

a. GSTIN:

Goods and Services Tax Identification Number

b. UQC:

Unit Quantity Code

c. HSN:

Harmonized System of Nomenclature Code

2. The details for the period between July 2017 to March 2018 are to be provided in

this return.

3. Part II consists of the details of all outward supplies & advances received during the

financial year for which the annual return is filed. The details filled in Part II is a

consolidation of all the supplies declared by the taxpayer in the returns filed during

the financial year. The instructions to fill Part II are as follows:

Table

No.

Instructions

4A

Aggregate value of supplies made to consumers and unregistered

persons on which tax has been paid shall be declared here. These

will include details of supplies made through E-Commerce

operators and are to be declared as net of credit notes or debit

notes issued in this regard. Table 5, Table 7 along with respective

amendments in Table 9 and Table 10 of FORM GSTR-1 may be

used for filling up these details.

4B

Aggregate value of supplies made to registered persons

(including supplies made to UINs) on which tax has been paid

shall be declared here. These will include supplies made through

E-Commerce operators but shall not include supplies on which

tax is to be paid by the recipient on reverse charge basis. Details

of debit and credit notes are to be mentioned separately. Table

4A and Table 4C of FORM GSTR-1 may be used for filling up

these details.

4C

Aggregate value of exports (except supplies to SEZs) on which

tax has been paid shall be declared here. Table 6A of FORM

GSTR-1 may be used for filling up these details.

4D

Aggregate value of supplies to SEZs on which tax has been paid

shall be declared here. Table 6B of GSTR-1 may be used for

filling up these details.

4E

Aggregate value of supplies in the nature of deemed exports on

which tax has been paid shall be declared here. Table 6C of

FORM GSTR-1 may be used for filling up these details.

4F

Details of all unadjusted advances i.e. advance has been received

and tax has been paid but invoice has not been issued in the

current year shall be declared here. Table 11A of FORM GSTR-1

may be used for filling up these details.

4G

Aggregate value of all inward supplies (including advances and

net of credit and debit notes) on which tax is to be paid by the

recipient (i.e.by the person filing the annual return) on reverse

charge basis. This shall include supplies received from registered

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

13

persons, unregistered persons on which tax is levied on reverse

charge basis. This shall also include aggregate value of all import

of services. Table 3.1(d) of FORM GSTR-3B may be used for

filling up these details.

4I

Aggregate value of credit notes issued in respect of B to B

supplies (4B), exports (4C), supplies to SEZs (4D) and deemed

exports (4E) shall be declared here. Table 9B of FORM GSTR-1

may be used for filling up these details.

4J

Aggregate value of debit notes issued in respect of B to B

supplies (4B), exports (4C), supplies to SEZs (4D) and deemed

exports (4E) shall be declared here. Table 9B of FORM GSTR-1

may be used for filling up these details.

4K

&

4L

Details of amendments made to B to B supplies (4B), exports

(4C), supplies to SEZs (4D) and deemed exports (4E), credit

notes (4I), debit notes (4J) and refund vouchers shall be declared

here. Table 9A and Table 9C of FORM GSTR-1 may be used for

filling up these details.

5A

Aggregate value of exports (except supplies to SEZs) on which

tax has not been paid shall be declared here. Table 6A of FORM

GSTR-1 may be used for filling up these details.

5B

Aggregate value of supplies to SEZs on which tax has not been

paid shall be declared here. Table 6B of GSTR-1 may be used for

filling up these details.

5C

Aggregate value of supplies made to registered persons on which

tax is payable by the recipient on reverse charge basis. Details of

debit and credit notes are to be mentioned separately. Table 4B

of FORM GSTR-1 may be used for filling up these details.

5D,5E

and 5F

Aggregate value of exempted, Nil Rated and Non-GST supplies

shall be declared here. Table 8 of FORM GSTR-1 may be used

for filling up these details. The value of “no supply” shall also be

declared here.

5H

Aggregate value of credit notes issued in respect of supplies

declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here.

Table 9B of FORM GSTR-1 may be used for filling up these

details.

5I

Aggregate value of debit notes issued in respect of supplies

declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here.

Table 9B of FORM GSTR-1 may be used for filling up these

details.

5J & 5K

Details of amendments made to exports (except supplies to

SEZs) and supplies to SEZs on which tax has not been paid shall

be declared here. Table 9A and Table 9C of FORM GSTR-1 may

be used for filling up these details.

5N

Total turnover including the sum of all the supplies (with

additional supplies and amendments) on which tax is payable and

tax is not payable shall be declared here. This shall also include

amount of advances on which tax is paid but invoices have not

been issued in the current year. However, this shall not include

the aggregate value of inward supplies on which tax is paid by

the recipient (i.e. by the person filing the annual return) on

reverse charge basis.

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

14

4. 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 of FORMGSTR-3B for

the taxpayer would be auto-populated here.

6B

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 shall be declared

here. It may be noted that the total ITC availed is to be classified

as ITC on inputs, capital goods and input services. Table 4(A)(5)

of FORM GSTR-3B may be used for filling up these details.

This shall not include ITC which was availed, reversed and then

reclaimed in the ITC ledger. This is to be declared separately

under 6(H) below.

6C

Aggregate value of input tax credit availed on all inward supplies

received from unregistered persons (other than import of

services) on which tax is payable on reverse charge basis shall be

declared here. It may be noted that the total ITC availed is to be

classified as ITC on inputs, capital goods and input services.

Table 4(A)(3) of FORM GSTR-3B may be used for filling up

these details.

6D

Aggregate value of input tax credit availed on all inward supplies

received from registered persons on which tax is payable on

reverse charge basis shall be declared here. It may be noted that

the total ITC availed is to be classified as ITC on inputs, capital

goods and input services. Table 4(A)(3) of FORM GSTR-3B

may be used for filling up these details.

6E

Details of input tax credit availed on import of goods including

supply of goods received from SEZs shall be declared here. It

may be noted that the total ITC availed is to be classified as ITC

on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B

may be used for filling up these details.

6F

Details of input tax credit availed on import of services

(excluding inward supplies from SEZs) shall be declared here.

Table 4(A)(2) of FORM GSTR-3B may be used for filling up

these details.

6G

Aggregate value of input tax credit received from input service

distributor shall be declared here. Table 4(A)(4) of FORM

GSTR-3B may 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 be declared here.

6J

The difference between the total amount of input tax credit

availed through FORM GSTR-3B and input tax credit declared in

row B to H shall be declared here. Ideally, this amount should be

zero.

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

15

6K

Details of transition credit received in the electronic credit ledger

on filing of FORM GST TRAN-I including revision of TRAN-I

(whether upwards or downwards), if any shall be declared here.

6L

Details of transition credit received in the electronic credit ledger

after filing of FORM GST TRAN-II shall be declared here.

6M

Details of ITC availed but not covered in any of heads specified

under 6B to 6L above shall be declared here. Details of ITC

availed through FORM ITC-01 and FORM ITC-02 in the

financial year shall be declared here.

7A, 7B,

7C, 7D,

7E, 7F,

7G and

7H

Details of input tax credit reversed due to ineligibility or

reversals required under rule 37, 39,42 and 43 of the CGST

Rules, 2017 shall be declared here. This column should also

contain details of any input tax credit reversed under section

17(5) of the CGST Act, 2017 and details of ineligible transition

credit claimed under FORM GST TRAN-I or FORM GST

TRAN-II and then subsequently reversed. Table 4(B) of FORM

GSTR-3B may be used for filling up these details. Any ITC

reversed through FORM ITC -03 shall be declared in 7H.

8A

The total credit available for inwards supplies (other than imports

and inwards supplies liable to reverse charge but includes

services received from SEZs) received during 2017-18 and

reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-

populated in this table. This would be the aggregate of all the

input tax credit that has been declared by the corresponding

suppliers in their FORM GSTR-I.

8B

The input tax credit as declared in Table 6B and 6Hshall be auto-

populated here.

8C

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

July 2017 to March 2018 but credit on which was availed

between April to September 2018 shall be declared here. Table

4(A)(5) of FORM GSTR-3B may be used for filling up these

details.

8E

&

8F

Aggregate value of the input tax credit which was available in

FORM GSTR-2A(table 3 & 5 only) but not availed in any of the

FORM GSTR-3B returns shall be declared here. The credit shall

be classified as credit which was available and not availed or the

credit was not availed as the same was ineligible. The sum total

of both the rows should be equal to difference in 8D.

8G

Aggregate value of IGST paid at the time of imports (including

imports from SEZs) during the financial year shall be declared

here.

8H

The input tax credit as declared in Table 6E shall be auto-

populated here.

8K

The total input tax credit which shall lapse for the current

financial year shall be computed in this row.

5. 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.

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

16

6. Part V consists of particulars of transactions for the previous financial year but

declared in the returns 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. The instructions to fill Part V are as

follows:

Table

No.

Instructions

10 & 11

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 to September of the current financial

year or date of filing of Annual Return for the previous financial

year, whichever is earlier shall be declared here.

12

Aggregate value of reversal of ITC which was availed in the

previous financial year but reversed in returns filed for the

months of April to September of the current financial year or

date of filing of Annual Return for previous financial year ,

whichever is earlier shall be declared here. Table 4(B) of FORM

GSTR-3B may be used for filling up these details.

13

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 to September of the current financial year

or date of filing of Annual Return for the previous financial year

whichever is earlier shall be declared here. Table 4(A) of FORM

GSTR-3B may be used for filling up these details.

7. 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 claims filed in the

financial year and will include refunds which have been

sanctioned, rejected or are pending for processing. Refund

sanctioned means the aggregate value of all refund sanction

orders. Refund pending will be the aggregate amount in all

refund application for which acknowledgement has been received

and will exclude provisional refunds received. These will not

include details of non-GST refund claims.

15E,

15F and

15G

Aggregate value of demands of taxes for which an order

confirming the demand has been issued by the adjudicating

authority shall be declared here. Aggregate value of taxes paid

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

17

out of the total value of confirmed demand as declared in 15E

above shall be declared here. Aggregate value of demands

pending recovery out of 15E above shall be declared here.

16A

Aggregate value of supplies received from composition taxpayers

shall be declared here. Table 5 of FORM GSTR-3B may be used

for filling up these details.

16B

Aggregate value of all deemed supplies from the principal to the

job-worker in terms of sub-section (3) and sub-section (4) of

Section 143 of the JGST Act shall be declared here.

16C

Aggregate value of all deemed supplies for goods which were

sent on approval basis but were not returned to the principal

supplier within one eighty days of such supply shall be declared

here.

17 & 18

Summary of supplies effected and received against a particular

HSN code to be reported only in this table. It will be optional for

taxpayers having annual turnover upto 1.50 Cr. It will be

mandatory to report HSN code at two digits level for taxpayers

having annual turnover in the preceding year above  1.50 Cr but

upto 5.00 Cr and at four digits’ level for taxpayers having

annual turnover above  5.00 Cr. UQC details to be furnished

only for supply of goods. Quantity is to be reported net of

returns. Table 12 of FORM GSTR-1 may be used for filling

up details in Table 17.

19

Late fee will be payable if annual return is filed after the due

date.

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

18

FORM GSTR-9A

(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 in
in all tables)

Pt. II

Details of outward and inward supplies declared in returns filed during 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 on which tax is payable as declared in returns filed during the

financial year

A

Taxable

B

Exempted, Nil-rated

C

Total

7

Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit

notes) declared in returns filed during 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 from

registered persons

B

Inward supplies

liable to reverse

charge received from

unregistered persons

C

Import of services

D

Net Tax Payable on

(A), (B) and (C)

above

8

Details of other inward supplies as declared in returns filed during 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 the financial year

9

Description

Total tax payable

Paid

1

2

3

Integrated Tax

Central Tax

State/UT Tax

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

19

Cess

Interest

Late fee

Penalty

Pt. IV

Particulars of the transactions for the previous FY declared in returns of April to September of

current FY or upto date 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 (+) (net of

debit notes)

11

Inward supplies liable to reverse

charge declared through

Amendments (+) (net of debit

notes)

12

Supplies / tax (outward) reduced

through

Amendments (-) (net of credit

notes)

13

Inward supplies liable to reverse

charge reduced through

Amendments (-) (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

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

20

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

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

there from and in case of any reduction in output tax liability the benefit thereof has

been/will be passed on to the recipient of supply.

Place

Signature

Name of Authorised Signatory

Date

Designation / Status

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

21

Instructions: –

1. The details for the period between July 2017 to March 2018 shall be provided in

this return.

2. 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 year is the turnover

of the financial year previous to the year for which the return 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.

3. 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 debit notes / credit

notes, net of advances and net of goods returned for the entire

financial year shall be declared here. Table 6 and Table 7 of

FORM GSTR-4 may be used for filling up these details.

6B

Aggregate value of exempted, Nil Rated and Non-GST supplies

shall be declared here.

7A

Aggregate value of all inward supplies received from registered

persons on which tax is payable on reverse charge basis shall be

declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-

4 may be used for filling up these details.

7B

Aggregate value of all inward supplies received from

unregistered persons (other than import of services) on which tax

is payable on reverse charge basis shall be declared here. Table

4C, Table 5 and Table 8A of FORM GSTR-4 may be used for

filling up these details.

7C

Aggregate value of all services imported during the financial year

shall be declared here. Table 4D and Table 5 of FORM GSTR-4

may be used for filling up these details.

8A

Aggregate value of all inward supplies received from registered

persons on which tax is payable by the supplier shall be declared

here. Table 4A and Table 5 of FORM GSTR-4 may be used for

filling up these details.

8B

Aggregate value of all goods imported during the financial year

shall be declared here.

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

22

4. 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 of the supplies

already declared in the returns of the previous financial year

but such amendments were furnished in Table 5 (relating to

inward supplies) or Table 7(relating to outward supplies) of

FORM GSTR- 4 of April to September of the current

financial year or upto the date of filing of Annual Return for

the previous financial year, whichever is earlier shall be

declared here.

5. 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. Refund claimed

will be the aggregate value of all the refund claims filed in the

financial year and will include refunds which have been

sanctioned, rejected or are pending for processing. Refund

sanctioned means the aggregate value of all refund sanction

orders. Refund pending will be the aggregate amount in all

refund application for which acknowledgement has been received

and will exclude provisional refunds received. These will not

include details of non-GST refund claims.

15E,

15F and

15G

Aggregate value of demands of taxes for which an order

confirming the demand has been issued by the adjudicating

authority has been issued shall be declared here. Aggregate value

of taxes paid out of the total value of confirmed demand in 15E

above shall be declared here. Aggregate value of demands

pending recovery out of 15E above shall be declared here.

16A

Aggregate value of all credit reversed when a person opts to pay

tax under the composition scheme shall be declared here. The

details furnished in FORM ITC-03 may be used for filling up

these details.

16B

Aggregate value of all the credit availed when a registered person

opts out of the composition scheme shall be declared here. The

details furnished in FORM ITC-01 may be used for filling up

these details.

17

Late fee will be payable if annual return is filed after the due

date.”;

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

23

11. In the said rules, in FORM GST EWB-01, in the Notes, in serial number 7, in the Table,

against Code 4 in the first column, for the letters and word “SKD or CKD” in the second

column, the letters and words “SKD or CKD or supply in batches or lots” shall be substituted.

[File.No Va Kar / GST / 04/ 2018]

By the order of the Governor of Jharkhand,

K. K. Khandelwal,

Additional Chief Secretary

Note:- The principal rules were published in the Gazette of Jharkhand, Extraordinary vide

notification No. 3/2017- State Tax, dated the 20^th June, 2017, published vide S.O. No. 28 dated the

20^thJune, 2017 and last amended vide notification No. 29/2018- State Tax, dated the 26^th July, 2018,

published vide S.O. No. 47, dated the 26^th July, 2018.

-------------------

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

24

वाणय-कर वभाग

---------

अधसूचना

4 अटूबर, 2018

अधसूचना संo. 39/2018- रा य कर

एस. ओ. सं. 71. "दनांक 4 अ%टूबर, 2018- झारखड सरकार, झारखड माल और सेवा

कर अधनयम, 2017 (2017 का 12) क$ धारा 164 &वारा 'द)त शितय- का 'योग करते

हुए, झारखड माल और सेवा कर नयमावल3, 2017 का और संशोधन करने के 5लए

न6न5ल7खत नयम बनाती है, अथा;त् :--

1. (1) इन नयम- का सं?@Aत नाम झारखड माल और सेवा कर (आठवां संशोधन) नयमावल3,

2018 है ।

(2) इन नयम- मE यथा उपबंधत के 5सवाय, ये नयम 4 5सतंबर, 2018 से 'वृ) त ह-गे ।

2. झारखड माल और सेवा कर नयमावल3, 2017 (िजसे इसमE इसके पJचात् उत नयम कहा

गया है) के नयम 22 के उपनयम (4) मE, न6न5ल7खत परंतुक अंत:KथाLपत Mकया जाएगा, अथा;त् :--

“परंतु जहां कोई Pयित, धारा 29 क$ उपधारा (2) के खंड (ख) या खंड (ग) मE

अंतLव;Rट उपबंध- के उSलंघन के 5लए उपनयम (1) के अधीन तामील क$ गई सूचना

का उ)तर देने के बजाए, सभी लंVबत Lववर7णयां देता है और लागू Xयाज और Lवलंब

शुSक के साथ शोYय कर का पूरा संदाय कर देता है, वहां उचत अधकार3,

काय;वाZहय- को समाAत कर देगा और )*प जीएसट. आरईजी-20 मE आदेश पा[रत

करेगा ।”

3. उत नयमावल3 के नयम 36 के उपनयम (2) मE, न6न5ल7खत परंतुक अंत:KथाLपत Mकया

जाएगा, अथा;त् :--

“परंतु यZद उत दKतावेज मE सभी LवनZद;Rट Lव5शिRटयां अंतLव;Rट नह3ं है, Mकंतु

'भा[रत कर क$ रकम के Xयौरे, माल या सेवाओं का Lववरण, माल या सेवाओं या

दोन- के 'दाय का कुल मूSय, 'दायकता; और 'ािAतकता; का माल और सेवा कर

पहचान सं`यांक और अंतरा;िaयक 'दाय क$ दशा मE 'दाय का Kथान अंतLव;Rट है तो,

ऐसे रिजKc3कृत Pयित &वारा इनपुट कर ')यय का उपभोग Mकया जा सकेगा ।”।

4. उत नयमावल3 के नयम 55 के उपनयम (5) मE, “या पूण;तया नाड-डाऊन

िKथत” शXद- के पJचात्, “या बैच- अथवा लाट-” शXद अंत:KथाLपत Mकए जाएंगे ।

5. उत नयमावल3 के नयम 89 के उपनयम (4) के खंड (उ) के Kथान पर,

न6न5ल7खत खंड रखा जाएगा, अथा;त् :--

‘(उ) “समायोिजत कुल आवत;” से, सुसंगत अवध के दौरान--

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

25

(क) धारा 2 के खंड (112) के अधीन यथा प[रभाLषत, Mकसी राaय या Mकसी

संघ राaय@ेh मE के आवत; का, सेवाओं के आवत; को छोड़कर ; और

(ख) उपरोत खंड (ई) के नबंधन- मE अवधा[रत सेवाओं के शूlय-दर 'दाय

और सेवाओं के गैर-शूlय दर 'दाय के आवत;

के मूSय का कुल योग अ5भ'ेत है, िजसमE,--

(i) शूlय-दर 'दाय- से 5भlन छूट 'ाAत 'दाय- का मूSय ; और

(ii) ऐसे 'दाय- का आवत;, िजनके संबंध मE उपनयम (4अ) या उपनयम

(4आ) या दोन- के अधीन 'तदाय, यZद कोई हो, का दावा Mकया गया है,

सि6म5लत नह3ं है ।’।

6. उत नयमावल3 के नयम 96 के उपनयम (10) के Kथान पर, न6न5ल7खत

उपनयम, 23 अतूबर, 2017 से रखा जाएगा, अथा;त् :--

“(10) माल या सेवाओं के नया;त पर संद)त एक$कृत कर के 'तदाय का

दावा करने वाले Pयितय- को,--

(क) ऐसे 'दाय 'ाAत नह3ं करने चाZहए, िजन पर झारखड सरकार के

वा7णaय-कर Lवभाग क$, एस. ओ. सं. 113, तार3ख 24 अतूबर, 2017

&वारा झारखड के राजपh असाधारण मE 'का5शत या अधसूचना सं.

40/2017- राaय कर (दर), तार3ख 07 नवंबर, 2017 जो एस. ओ. सं. 120,

तार3ख 07 नवंबर, 2017 झारखड के राजपh, असाधारण, &वारा 'का5शत

या भारत के राजपh, असाधारण, भाग 2, खड 3, उपखड (i) मE सा.का.न.

1321(अ), तार3ख 23 अतूबर, 2017 &वारा 'का5शत अधसूचना सं.

41/2017-एक$कृत कर (दर), तार3ख 23 अतूबर, 2017 के फायद- का

उपयोग Mकया है ; या

(ख) भारत के राजपh, असाधारण, भाग 2, खड 3, उपखड (i) मE

सा.का.न. 1272(अ), तार3ख 13 अतूबर, 2017 &वारा 'का5शत अधसूचना

सं. 78/2017-सीमाशुSक, तार3ख 13 अतूबर, 2017 या भारत के राजपh,

असाधारण, भाग 2, खड 3, उपखड (i) मE सा.का.न. 1299(अ), तार3ख 13

अतूबर, 2017 &वारा 'का5शत अधसूचना सं. 79/2017-सीमाशुSक, तार3ख

13 अतूबर, 2017 के फायद- का उपयोग नह3ं करना चाZहए ।”।

7. उत नयमावल3 के नयम 138क के उपनयम (1) मE, परंतुक के पJचात् न6न5ल7खत परंतुक

अंत:KथाLपत Mकया जाएगा, अथा;त् :--

“परंतु यह और Mक आयातत माल क$ दशा मE, 'वहण का भारसाधक Pयित,

ऐसे माल के आयातकता; &वारा फाइल Mकए गए 'वेश पh क$ 'त का भी वहन

करेगा और )*प जीएसट. ईड45यूबी-01 के भाग क मE 'वेश पh क$ सं`या और

तार3ख उपद5श;त करेगा ।”।

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

26

8. उत नयमावल3 मE, )*प जीएसट. आरईजी-20 के Kथान पर, न6न5ल7खत )*प रखा जाएगा,

अथा;त् :--

“जीएसट. आरईजी-20

[7नयम 22(4) देख=]

संदभ; सं`या -

तार3ख :

सेवा मE

नाम

पता

माल और सेवा कर पहचान सं`यांक/यूआईएन

कारण बताओ सूचना सं`या -

तार3ख :

रिज@A.करण के रBकरण हेतु कायFवा"हयG को समाIत करने के Jलए आदेश

ऊपर नZद;Rट कारण बताओ सूचना के जवाब मE आपके &वारा एआरएन ............................,

तार3ख ................... &वारा फाइल Mकए गए उ)तर को नZद;Rट करE । आपके उ)तर और/या

सुनवाई के दौरान द3 गई दल3ल- पर Lवचार करने पर, रिजKc3करण को रr करने के 5लए

आरंभ क$ गई काय;वाZहयां न6न5ल7खत कारण- से रr क$ जाती हs :

<< पाठ >>

या

ऊपर नZद;Rट कारण बताओ सूचना झारखड माल और सेवा कर अधनयम, 2017 क$ धारा

29 क$ उपधारा (2) के खंड (ख) या खंड (ग) के उपबंध- का उSलंघन करने के 5लए जार3 क$

गई थी । चूंMक आपने पूवvत सूचना के जार3 करने क$ तार3ख को बकाया सभी लंVबत

Lववर7णयां फाइल कर द3 हs, और लागू Xयाज और Lवलंब फ$स के साथ कर का पूण; संदाय

कर Zदया है, अत: रिजKc3करण को रr करने के 5लए आरंभ क$ गई काय;वाZहयां समाAत क$

जाती हs ।

हKता@र

< अधकार3 का नाम >

पदनाम

अधका[रता

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

27

Kथान :

तार3ख : ”।

9. उत नयमावल3 मE, )*प जीएसट. आईट.सी-04 के Kथान पर, न6न5ल7खत )*प रखा जाएगा,

अथा;त् :--

“जीएसट. आईट.सी-04

[7नयम 45(3) देख=]

छूटपूट कायF करने वाले कमFकार को भेजे गए और उससे वापस )ाIत माल/पूंजी

माल के 4यौरे

1.

माल और सेवा कर पहचान सं`यांक --

2.

(क) Lवधक नाम –

(ख) Pयापार का नाम, यZद कोई है –

3.

अवध :

तमाह3 -

वष; –

4.

छूटपूट काय; के 5लए भेजे गए इनपुट-/पूंजी माल के Xयौरे (िजसमE छूटपूट काय; करने

वाले कम;कार के कारबार के Kथान/प[रसर पर सीधे भेजे गए इनपुट/पूंजी माल भी हs) :

माल और सेवा कर

पहचान

सं`यांक/अरिजKc3कृत

छूटपूट काय; करने वाले

चालान सं`यांक

चालान तार3ख

माल का Lववरण

यूयूसी

माhा

कराधेय मूSय

माल

का

'कार

(इनपुट/पूंजी माल)

कर क$ दर %

कE y3य कर

राaय/

संघ

राaय@ेh कर

एक$कृत कर

उपकर

1

2

3

4

5

6

7

8

9

10

11

12

5.

छूटपूट काय; करने वाले कम;कार से वापस 'ाAत या छूटपूट काय; के कारबार के Kथान

से बाहर भेजे गए इनपुट-/पूंजी माल के Xयौरे :

(क) छूटपूट काय; करने वाले कम;कार से, िजसे ऐसा माल छूटपूट काय; के

5लए भेजा गया था, वापस 'ाAत इनपुट-/पूंजी माल ; और नुकसान- और अप5शRट- के

Xयौरे :

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

28

माल और सेवा कर पहचान सं`यांक/छूटपूट

काय; करने वाले कम;कार, यZद अरिजKc3कृत

है, का राaय

छूटपूट काय; करने वाले कम;कार &वारा जार3

चालान सं`यांक, िजसके अधीन माल वापस

'ाAत हुआ है

छूटपूट काय; करने वाले कम;कार &वारा जार3

चालान क$ तार3ख, िजसके अधीन माल

वापस 'ाAत हुआ है चालान तार3ख

माल का Lववरण

यूयूसी

माhा

मूल चालान सं`यांक, िजसके अधीन माल

छूटपूट काय; के 5लए भेजा गया था

मूल चालान क$ तार3ख, िजसके अधीन माल

छूटपूट काय; के 5लए भेजा गया था

छूटपूट काय; करने वाले कम;कार &वारा Mकए

गए छूटपूट काय; क$ 'कृत

नुकसान

और

अप5शRट

यूयूसी

माhा

1

2^*

3^*

4

5

6

7^*

8^*

9

10

11

(ख) छूटपूट काय; करने वाले ऐसे कम;कार से, िजसे मूल {प से ऐसा माल

छूटपूट काय; के 5लए भेजा गया था, 5भlन छूटपूट काय; करने वाले कम;कार से वापस

'ाAत इनपुट-/पूंजी माल ; और नुकसान- और अप5शRट- के Xयौरे :

माल

और

सेवा

कर

पहचान

सं`यांक/छूटपूट

काय;

करने

वाले

कम;कार, यZद अरिजKc3कृत है, का

राaय

छूटपूट काय; करने वाले कम;कार &वारा

जार3 चालान सं`यांक, िजसके अधीन

माल वापस 'ाAत हुआ है

छूटपूट काय; करने वाले कम;कार &वारा

जार3 चालान क$ तार3ख, िजसके अधीन

माल वापस 'ाAत हुआ है चालान

तार3ख

माल का Lववरण

यूयूसी

माhा

मूल चालान सं`यांक, िजसके अधीन

माल छूटपूट काय; के 5लए भेजा गया

था

मूल चालान क$ तार3ख, िजसके अधीन

माल छूटपूट काय; के 5लए भेजा गया

था

छूटपूट काय; करने वाले कम;कार &वारा

Mकए गए छूटपूट काय; क$ 'कृत

नुकसान

और

अप5शRट

यूयूसी

माhा

1

2^*

3^*

4

5

6

7^*

8^*

9

10

11

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

29

(ग) छूटपूट काय; करने वाले कम;कार को भेजे गए और त)पJचात् छूटपूट काय;

करने वाले कम;कार के प[रसर से 'दाय Mकए गए इनपुट-/पूंजी माल ; और नुकसान-

और अप5शRट- के Xयौरे :

माल और सेवा कर पहचान सं`यांक/छूटपूट

काय;

करने

वाले

कम;कार,

यZद

अरिजKc3कृत है, का राaय

'मुख &वारा जार3 छूटपूट काय; करने वाले

कम;कार &वारा 'दाय क$ दशा मE बीजक

सं`यांक

'मुख &वारा जार3 छूटपूट काय; करने वाले

कम;कार &वारा 'दाय क$ दशा मE बीजक

क$ तार3ख

माल का Lववरण

यूयूसी

माhा

मूल चालान सं`यांक, िजसके अधीन माल

छूटपूट काय; के 5लए भेजा गया था

मूल चालान क$ तार3ख, िजसके अधीन

माल छूटपूट काय; के 5लए भेजा गया था

छूटपूट काय; करने वाले कम;कार &वारा

Mकए गए छूटपूट काय; क$ 'कृत

नुकसान

और

अप5शRट

यूयूसी

माhा

1

2

3

4

5

6

7^*

8^*

9

10

11

अनुदेश :

1. एकल चालान के 5लए मद- क$ बहु 'LविRटयां भर3 जाएं ।

2. उन मामल- मE, िजनमE छुटपुट काय; करने वाले कम;कार &वारा नए चालान जार3

करना अपे?@त है, सारणी (क) और सारणी (ख) के Kतंभ 2 और Kतंभ 3 आ|ापक है ।

3. जहां छुटफुट काय; के 5लए भेजे गए माल और छुटफुट काय; के बाद 'ाAत माल के

बीच आपस मE पhाचार संभव नह3ं है, वहां सारणी (क), सारणी (ख) और सारणी (ग) के

Kतंभ 7 और Kतंभ 8 न भरे जाएं ।

6. सRयापन

मs एत}वारा स) यनR ठा से 'त|ान और घोषणा करता हूं Mक इसमE ऊपर द3 गई सूचना मेर3 जानकार3

और LवJ वास के अनुसार स) य और सह3 है और उसमE से कुछ भी छपाया नह3ं गया है ।

K थान :

तार3ख

हK ता@र

'ाधकृत हK ता@रकता; का नाम..........

पदनाम/'ािK थत

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

30

10. उ त नयमावल3 मE, '~प जीएसट3 आर-8 के पJ चात् न6 न5ल7खत '~प अंत:KथाLपत Mकए जाएंगे, अथा;त्

:-

उपाबंध-क

वाLष;क Lववरणी

“'~प जी एस ट3 आर-9

(नयम 80 देखE)

वाLष;क Lववरणी

पीट3. I

मूल X यौरे

1

Lव) तीय वष;

2

जी एस ट3 आई एन

3क

Lवधक नाम

3ख

P यापार नाम (यZद कोई

हो)

पीट3..II

Lव)तीय वष; के दौरान घोLषत जावक और आवक 'दाय- के X यौरे

(सभी सार7णय- मE रकम ~पये मE)

'दाय- क$ 'कृत

कराधेय

मूS य

कE y3य कर

राa यकर/ससंघ

राa य @ेh कर

एक$कृत कर

उपकर

1

2

3

4

5

6

4

वR तीय वषF के दौरान फाइल ववरणी म= जो घोषत कर के Wप म= संदेय है, पर अYम,

आवक और जावक )दाय के 4 यौरे

क

अरिजK c3कृत

P यि तय- को क$ गई

'दाय (ख2ग)

ख

रिजK c3कृत P यि तय-

को क$ गई 'दाय

(ख2ख)

ग

कर संदाय (Lवशेष

आथ;क जोन- से

5भl न) शूl य रेटेड

'दाय (नया;त)

घ

कर संदाय पर Lवशेष

आथ;क जोन को

'दाय

ड.

समझा गया नया;त

च

अ€म िजस पर कर

संद) त हs, परंतु

बीजक जार3 नह3ं Mकए

गए हs (उपयु; त (क)

से (ड.) के अधीन

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

31

समावे5शत नह3ं है

छ

आवक 'दाय िजस

पर [रवस; भार के

आधार पर कर संद) त

Mकया जाना है

ज

आं5शक योग

(उपयु; त क से छ

तक)

झ

उपयु; त(ख) से (ड.)

मE LवनZद;R ट

संP यवहार- के संबंध

मE जार3 साखपत (-)

ञ

उपयु; त(ख) से (ड.)

मE LवनZद;R ट

संP यवहार- के संबंध

मE जार3 नामे नोट

(+)

ट

संशोधन- (+) के

माY यम से घोLषत

'दाय / कर

ठ

संशोधन- (-) के

माY यम से घट3 हुई

'दाय / कर

ड

(उपयु; तझ से ठ)

का आं5शक योग

ढ

'दाय और अ€म

िजस पर संद) तMकया

जाना है, उपयु; त

(ज+ड)

5

ऐसे जावक )दायG के 4 यौरे िजस पर, वR तीय वषF के दौरान फाइल क[ गई ववरणयG म=

यथाघोषत कर संदेय नह.ं है

क

कर संदाय के Vबना

शूl य रेटेड 'दाय

(नया;त)

ख

कर संदाय के Vबना

Lवशेष आथ;क जोन-

क$ 'दाय

ग

'दाय िजस पर उलटे

गए भार के आधार

पर 'ािA तकता; &वारा

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

32

संदाय Mकया जाना है

घ

छूट-'ाA त

ड.

शूl यरेटेड

च

गैर – जी एस ट3

'दाय

छ

आं5शक योग

(उपयु; त क से छ)

ज

उपयु; त(क) से (छ)

मE LवनZद;R ट

संP यवहार- के संबंध

मE जार3 साखपत (-)

झ

उपयु; त(क) से (छ)

मE LवनZद;R ट

संP यवहार- के संबंध

मE जार3 नामे नोट

(+)

ञ

संशोधन- (+) के

माY यम से घोLषत

'दाय

ट

संशोधन- (-) के

माY यम से घट3 हुई

'दाय

ठ

आं5शक योग

(उपयु; त ज से ट)

ड

आवत;न िजस पर

संद) त Mकया जाना है,

उपयु; त (छ+ढ)

ढ

कुल आवत;न (अ€म

सZहत) उपयु; त 4ढ

+ 5ड -4छ)

पीट3.

III

Lव) तीय वष; के दौरान फाइल Lववर7णय- मE घोLषत ~प मE आई ट3सी के X यौरे

Lववरण

'कार

कE y3य कर

राa यकर/ससं

घ राa य

@ेh कर

एक$कृत कर

उपकर

1

2

3

4

5

6

6

Lव) तीय वष; के दौरान फाइल Lववर7णय- मE घोLषत ~प मE उपयोग Mकए गए आई ट3सी के

X यौरे

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

33

क

'~प जीएस ट3 आर-3ख के

माY यम से उपभोग क$ गई नवेश

कर ') यय क$ कुल रकम ('~प

जी एस ट3 आर – 3ख के सारणी

4क कर कुल जोड़)

<आटो>

<आटो>

< आटो >

< आटो >

ख

आवक 'दाय ([रवस;

भार के 5लए दायी

आयात- और आवक

'दाय- से 5भl न

परंतु Lवशेष आथ;क

जोन- से 'ाA त सेवाएं

सि6 म5लत हs)

नवेश

पूंजी माल

नवेश

सेवाएं

ग

[रवस; भार (उपयु; त

ख से 5भl न) के 5लए

दायी अरिजK c3कृत

P यि तय- से 'ाA त

आवक 'दाय िजस

पर कर संद) तहै और

आई ट3सी का उपभोग

Mकया गया है

नवेश

पूंजी माल

नवेश

सेवाएं

घ

[रवस; भार (उपयु; त

ख से 5भl न) के 5लए

दायी

अरिजK c3कृत

P यि तय- से 'ाA त

आवक 'दाय िजस

पर कर संद) तहै और

आई ट3सी का उपभोग

Mकया गया है

नवेश

पूंजी माल

नवेश

सेवाएं

ड.

माल-

का

आयात

(Lवशेष आथ;क जोन-

से 'दाय शा5मल)

नवेश

पूंजी माल

च

सेवाओं का आयात (Lवशेष आथ;क

जोन- से आवक 'दाय छोड़कर)

छ

आई एस डी से 'ाA त

नवेश का

') यय

ज

अधनयम के उपबंध- के अधीन

पुनन5म;त आई ट3 सी क$ रकम

(उपयु; त ख से 5भl न)

झ

आं5शक योग (उपयु; तख से ज)

ञ

अंतर (उपयु; तझ-क)

ट

ट3 आर ए एन- I के माY यम से

सं„मण ') यय (पुनर3@ण सZहत,

यZद कोई हो)

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

34

ठ

ट3 आर ए एन- II के माY यम से

सं„मण 'त् यय

ड

उपभोग

क$ गई Mकlतु ऊपर

LवनZद;Rट नह3ं क$ गई कोई अlय

आईट3सी

ढ

आं5शक योग (उपयु; त

ट से ड

तक)

ण

उपभोग क$ गई कुल आई ट3 सी

(उपयु; त झ + ढ)

7

Lव) तीय वष; के दौरान फाइल Lववर7णय- मE घोLषत ~प मE 'तवत… आई ट3 सी के और

अपाh आई ट3 सी के X यौरे

क

नयम37 के अनुसार

ख

नयम39 के अनुसार

ग

नयम42 के अनुसार

घ

नयम43 के अनुसार

ड.

धारा 17 (5) के अनुसार

च

ट3आर ए एन – I ') यय का

उलटाव

छ

ट3आर ए एन – I I ') यय का

उलटाव

ज

अl यउलटाव (कृपया LवनZद;R ट

करE)

झ

कुल 'तवत;त आई सी ट3

(उपयु; त क से ज)

ञ

उपयोग के 5लए उपलX धशु† आई

ट3 सी (6ण-7झ)

8

सूचना से संबंधत अ] य आई ट. सी

क

जी एस ट3 आर -2क के अनुसार

आई ट3 सी

<आटो>

<आटो>

< आटो >

< आटो >

ख

उपयु; त6(ख) और 6(ज) क$ कुल

रकम के अनुसार आई ट3 सी

<आटो>

ग

वष; 2017-18 के दौरान 'ाA त

आवक 'दाय पर आई ट3 सी

([रवस; भार के 5लए दायी आयात-

और आवक 'दाय- से 5भl न)

परंतु Lवशेष आथ;क जोन- से 'ाA त

सेवाओं सZहत) परंतु अ'ैल से

5सतंबर, 2018 के दौरान उपभोग

Mकए गए

Jharkhand Gazette (Extraordinary), Thursday, 4^th October, 2018

35

घ

अंतर (क- ख+ग)

ड.

उपलX धआई ट3 सी परंतु उपभोग

न क$ गई (घ मE से)

च

उपलX धआई ट3 सी परंतु

अनुपयु त (घ मE से)

छ

माल- के आयात पर संद) तआई

जीएसट3 (Lवशेष आथ;क जाने से

'दाय सZहत)

ज

माल- के आयात पर उपभोग क$

गई आई जीएसट3 ') यय

(उपयु; त 6(ड.) के अनुसार

<आटो>

झ

अंतर (छ-ज)

ञ

माल- के आयात पर उपलX धआई

ट3 सी परंतु उपयोग न क$ गई (झ

के समान)

ट

चालू Lव) तीय वष; मE P ययगत होने

वाला कुल आई ट3 सी (ड. +च +

ञ)

<आटो>

<आटो>

< आटो >

< आटो >

पीट3.

IV

Lव) तीय वष; के दौरान फाइल Lववर7णय- मE घोLषत ~प मE संद) त कर के X यौरे

आई ट3 सी के माY यम से संद) त

9

Lववरण

सं

दे

य

क

र

सदं) त

कE y3य कर

राa यकर/

संघ राa य

@ेh कर

समेMकत

कर

उपकर

1

2

3

4

5

6

7

एक$कृत कर

कE y3य कर

राa य/संघ राa य

@ेh कर

उपकर

X याज

Lवलंब फ$स

शािK त

अl य

पीट3.

V

चालू Lव)तीय वष; के अ'ैल से 5सतंबर तक क$ Lववर7णय- मE घोLषत पूव; Lवतीय वष; के या

पूव; Lवतीय वष; क$ वाLष;क Lववरणी के फाईल Mकए जाने क$ तार3ख तक, इनमE से जो भी

पूव;)तर हो, संPयवहार- क$ Lव5शिRटयां