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GOVERNMENT OF KARNATAKA

No. FD 43 CSL 2024 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 03.09.2024

NOTIFICATION (4-A/2024)

In exercise of the powers conferred by section 164 of the Karnataka Goods and

Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on

the recommendations of the Council, hereby makes the following rules further to

amend the Karnataka Goods and Services Tax Rules, 2017, namely:-

RULES

1. Title and commencement. –(1) These rules may be called the Karnataka Goods

and Services Tax (Amendment) Rules, 2024.

(2) Save as otherwise provided in these rules, they shall come into force with

effect from 10^th day of July 2024.

2. Amendment of rule 8.-In the Karnataka Goods and Services Tax Rules, 2017

(hereinafter referred to as the said rules), in rule 8, -

(a) for sub-rule (4A), the following sub-rule shall be substituted with effect from

26^th day of December, 2022, namely –

“(4A) Where an applicant, other than a person notified under sub-section (6D)

of section 25, opts for authentication of Aadhaar number, he shall, while

submitting the application under sub-rule (4), undergo authentication of

Aadhaar number and the date of submission of the application in such cases

shall be the date of authentication of the Aadhaar number, or fifteen days from

the submission of the application in Part B of FORM GST REG-01 under sub-

rule (4), whichever is earlier:

¨sÁUÀ – 4J

Part – IVA

03

2024

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BENGALURU, TUESDAY, 03, SEPTEMBER, 2024(BHADRAPADA, 12, SHAKAVARSHA, 1946)

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No. 427

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Provided that, every application made under sub-rule (4), by a person,

other than a person notified under sub-section (6D) of section 25, who has

opted for authentication of Aadhaar number and is identified on the common

portal, based on data analysis and risk parameters, shall be followed by

biometric-based Aadhaar authentication and taking photograph of the

applicant where the applicant is an individual or of such individuals in relation

to the applicant as notified under sub-section (6C) of section 25 where the

applicant is not an individual, along with the verification of the original copy

of the documents uploaded with the application in FORM GST REG-01 at one

of the Facilitation Centres notified by the Commissioner for the purpose of this

sub-rule and the application shall be deemed to be complete only after

completion of the process laid down under this proviso.”

(b) after the first proviso, the following proviso shall be inserted with effect from

such date as may be notified by the Government, namely: -

“Provided further that, every application made under sub-rule (4), by a

person, other than a person notified under sub-section (6D) of section 25,

who has not opted for authentication of Aadhaar number, shall be followed

by taking photograph of the applicant where the applicant is an individual

or of such individuals in relation to the applicant as notified under sub-

section (6C) of section 25 where the applicant is not an individual, along with

the verification of the original copy of the documents uploaded with the

application in FORM GST REG-01 at one of the Facilitation Centers notified

by the Commissioner for the purpose of this sub-rule and the application

shall be deemed to be complete only after successful verification as laid down

under this proviso.”.

(c) in sub-rule (4B), for the words, “provisions of”, the words “proviso to” shall be

substituted with effect from 26^th day of December, 2022.

3. Amendment of rule 21.-In the said rules, in rule 21, –

(i) in clause (f), after the letters and figure “FORM GSTR-1”, the letters, words

and figure “ as amended in FORM GSTR-1A if any”, shall be inserted;

(ii) after clause (g), the following clause shall be inserted, namely: -

“(g-a) violates the provisions of third or fourth proviso to sub-rule (1) of

rule 23; or”.

4. Amendment of rule 21A.- In the said rules, in rule 21A, in sub-rule (2A),

in clause (a), –

(i) after the words, letters and figure “furnished in FORM GSTR-1”, the

letters, words and figures “as amended in FORM GSTR-1A if any”, shall be

inserted; and

(ii) after the words, letters and figure “in their FORM GSTR-1”, the words,

letters and figures “or in FORM GSTR-1A of the previous tax period, if any”,

shall be inserted.

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5. Amendment of rule 28. -In the said rules, in rule 28, with effect from the 26^th

day of October, 2023 in sub-rule (2), –

(a) after the words “who is a related person”, the words “located in

India” shall be inserted;

(b) after the words “amount of such guarantee offered”, the words “per

annum”, shall be inserted.

(c) the following proviso shall be inserted at the end, namely:-

“Provided that, where the recipient is eligible for full input tax credit,

the value declared in the invoice shall be deemed to be the value of

said supply of services.”.

6. Amendment of rule 36. -In the said rules, in rule 36, in sub-rule (4), in clause

(a), after the letters and figure “FORM GSTR-1”, the letters, words and figure “ as

amended in FORM GSTR-1A if any”, shall be inserted.

7. Amendment of rule 37A. - In the said rules, in rule 37A, after the letters and

figure “FORM GSTR-1”, the letters, words and figure “as amended in FORM GSTR-

1A if any”, shall be inserted.

8. Amendment of rule 39.-In the said rules, in rule 39, with effect from such date

as may be notified by the Government, –

(i) for sub-rule (1), the following sub-rule shall be substituted, namely: ––

“(1) An Input Service Distributor shall distribute input tax credit in the

manner and subject to the following conditions, namely: ––

(a) the input tax credit available for distribution in a month shall

be distributed in the same month and the details thereof shall

be furnished in FORM GSTR-6 in accordance with the

provisions of Chapter VIII of these rules;

(b) the amount of the credit distributed shall not exceed the amount

of credit available for distribution;

(c) the credit of tax paid on input services attributable to a recipient

of credit shall be distributed only to that recipient;

(d) the credit of tax paid on input services attributable to more

than one recipient of credit shall be distributed amongst such

recipients to whom the input service is attributable and such

distribution shall be pro rata on the basis of the turnover in a

State or turnover in a Union territory of such recipient, during

the relevant period, to the aggregate of the turnover of all such

recipients to whom such input service is attributable and which

are operational in the current year, during the said relevant

period;

(e) the credit of tax paid on input services attributable to all

recipients of credit shall be distributed amongst such recipients

and such distribution shall be pro rata on the basis of the

turnover in a State or turnover in a Union territory of such

recipient, during the relevant period, to the aggregate of the

turnover of all recipients and which are operational in the

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current year, during the said relevant period;

(f) the input tax credit that is required to be distributed in

accordance with the provisions of clause (d) and (e) to one of the

recipients "R1", whether registered or not, from amongst the

total of all the recipients to whom input tax credit is

attributable, including the recipients who are engaged in

making exempt supply, or are otherwise not registered for any

reason, shall be the amount, "C1", to be calculated by applying

the following formula -

C 1 = (t 1 / T) x C

where,

"C" is the amount of credit to be distributed,

"t1 " is the turnover, as referred to in clause (d) and (e), of person

R1 during the relevant period, and

"T" is the aggregate of the turnover, during the relevant period, of

all recipients to whom the input service is attributable in

accordance with the provisions of clause (d) and (e);

(g) the Input Service Distributor shall, in accordance with the

provisions of clause (d) and (e), separately distribute the

amount of ineligible input tax credit (ineligible under the

provisions of sub-section (5) of section 17 or otherwise) and the

amount of eligible input tax credit;

(h) the input tax credit on account of central tax, State tax, Union

territory tax and integrated tax shall be distributed separately

in accordance with the provisions of clause (d) and (e);

(i) the input tax credit on account of integrated tax shall be

distributed as input tax credit of integrated tax to every

recipient;

(j) the input tax credit on account of central tax and State tax or

Union territory tax shall–

(i) in respect of a recipient located in the same State or Union

territory in which the Input Service Distributor is located,

be distributed as input tax credit of central tax and State

tax or Union territory tax respectively;

(ii) in respect of a recipient located in a State or Union

territory other than that of the Input Service Distributor, be

distributed as integrated tax and the amount to be so

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distributed shall be equal to the aggregate of the amount

of input tax credit of central tax and State tax or Union

territory tax that qualifies for distribution to such

recipient as referred to in clause (d) and (e);

(k) the Input Service Distributor shall issue an Input Service

Distributor invoice, as provided in sub-rule (1) of rule 54,

clearly indicating in such invoice that it is issued only for

distribution of input tax credit;

(l) the Input Service Distributor shall issue an Input Service

Distributor credit note, as provided in sub-rule (1) of rule 54,

for reduction of credit in case the input tax credit already

distributed gets reduced for any reason;

(m) any additional amount of input tax credit on account of

issuance of a debit note to an Input Service Distributor by the

supplier shall be distributed in the manner and subject to the

conditions specified in clauses (a) to (j) and the amount

attributable to any recipient shall be calculated in the manner

provided in clause (f) and such credit shall be distributed in the

month in which the debit note is included in the return in

FORM GSTR-6;

(n) any input tax credit required to be reduced on account of

issuance of a credit note to the Input Service Distributor by the

supplier shall be apportioned to each recipient in the same ratio

in which the input tax credit contained in the original invoice

was distributed in terms of clause (f), and the amount so

apportioned shall be-

(i)

reduced from the amount to be distributed in the month

in which the credit note is included in the return in

FORM GSTR-6; or

(ii)

added to the output tax liability of the recipient where

the amount so apportioned is in the negative by virtue of

the amount of credit under distribution being less than

the amount to be adjusted.”;

(ii)

after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(1A) For the distribution of credit in respect of input services,

attributable to one or more distinct persons, subject to levy of tax

under sub-section (3) or (4) of section 9, 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 as per

the provisions of sub-rule(1A) of rule 54 to transfer the credit of such

common input services to the Input Service Distributor, and such

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credit shall be distributed by the said Input Service Distributor in the

manner as provided in sub-rule (1).”;

(iii) in sub-rule (2), for the word, letter and brackets “clause (j)”, the word,

letter and brackets “clause (n)”, shall be substituted;

(iv) in sub-rule (3), for the word, letter and brackets “clause (h)”, the word,

letter and brackets “clause (l)” shall be substituted;

(v) after sub-rule (3), the following explanation shall be inserted, namely:–

“Explanation.- For the purpose of this rule, –

(i)

the term “relevant period” shall be—

(a) if the recipients of credit have turnover in their

States or Union territories in the financial year

preceding the year during which credit is to be

distributed, the said financial year; or

(b) if some or all recipients of the credit do not have any

turnover in their States or Union territories in the

financial year preceding the year during which the

credit is to be distributed, the last quarter for which

details of such turnover of all the recipients are

available, previous to the month during which credit

is to be distributed;

(ii) the expression “recipient of credit” means the supplier of

goods

or services or both having the same Permanent Account Number

as that of the Input Service Distributor;

(iii)the term ‘‘turnover’’, in relation to any registered person

engaged in the supply of taxable goods as well as goods not

taxable under this Act, means the value of turnover, reduced by

the amount of any duty or tax levied under entries 84 and 92A

of List I of the Seventh Schedule to the Constitution and entries

51and 54 of List II of the said Schedule.”.

9. Amendment of rule 40.-In the said rules, in rule 40, in sub-rule (1), in clause

(e), after the words, letters and figures “FORM GSTR-1”, the words, letters and

figure “and in FORM GSTR-1A, if any,” shall be inserted;

10. Amendment of rule 48.- In the said rules, in rule 48, in sub-rule (3), after the

words, letters and figures “FORM GSTR-1”, the words, letters and figures “or in

FORM GSTR-1A, if any”, shall be inserted;

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11. Amendment of rule 59. -In the said rules, in rule 59, –

(i) after sub-rule (1), the following proviso shall be inserted, namely:-

“Provided that, the said person may, after furnishing the details of

outward supplies of goods or service or both in FORM GSTR-1 for a tax period

but before filing of return in FORM GSTR-3B for the said tax period, at his

own option, amend or furnish additional details of outward supplies of goods

or services or both in FORM GSTR-1A for the said tax period electronically

through the common portal, either directly or through a Facilitation Centre

as may be notified by the Commissioner.”;

(ii) in sub-rule (4), for the words “two and a half lakh rupees” ,wherever they

occur, the words “one lakh rupees”, shall be substituted with effect from 1^st

day of August, 2024;

(iii) after sub-rule (4), the following sub-rule shall be inserted, namely: –

“(4A) The additional details or the amendments of the details of

outward supplies of goods or services or both furnished in FORM

GSTR-1A may, as per the requirement of the registered person, include

the –

(a) invoice wise details of -

(i) Inter-State and intra-State supplies made to the

registered persons; and

(ii) inter-State supplies with invoice value more than one

lakh rupees made to the unregistered persons;

(b) consolidated details of -

(i) intra-State supplies made to unregistered persons for

each rate of tax; and

(ii) State wise inter-State supplies with invoice value upto

one lakh rupees made to unregistered persons for each

rate of tax;

(c) debit and credit notes, if any, issued during the

month for invoices issued previously.”.

12. Amendment of rule 60.-In the said rules, in rule 60, –

(i) in sub-rule (1), after the words, letters and figures “FORM GSTR-1”, the

words, letters and figures “or FORM GSTR-1A” shall be inserted;

(ii) in sub-rule (7), after clause (ii) and entry relating thereunder the following

clause shall be inserted, namely: –

“(iia) the additional details or amendments in details of outward supplies

furnished by his supplier in FORM GSTR-1A filed between the day

immediately after the due date of furnishing of FORM GSTR-1 for the

previous tax period to the due date of furnishing of FORM GSTR-1 for the

current tax period;”.

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13. Amendment of rule 62. -In the said rules, in rule 62, after sub-rule (1) and

entry related thereunder the following proviso shall be inserted, namely: –

“Provided that, the return in FORM GSTR-4 for a financial year from

FY 2024-25 onwards shall be required to be furnished by the registered

person till the thirtieth day of June following the end of such financial year.”.

14. Amendment of rule 78.-In the said rules, in rule 78, after the words, letters

and figures “supplier in FORM GSTR-1”, the letters, words and figures “, as

amended in FORM GSTR-1A if any”, shall be inserted.

15. Amendment of rule 88B. - In the said rules, in rule 88B, after sub-rule (1),

the following proviso shall be inserted, namely: –

“Provided that, where any amount has been credited in the Electronic

Cash Ledger as per provisions of sub-section (1) of section 49 on or before

the due date of filing the said return, but is debited from the said ledger for

payment of tax while filing the said return after the due date, the said amount

shall not be taken into consideration while calculating such interest if the

said amount is lying in the said ledger from the due date till the date of its

debit at the time of filing return.”.

16. Amendment of rule 88C. -In the said rules, in rule 88C, in sub-rule (1), after

the words, letters and figures “FORM GSTR-1”, the letters, words and figures “, as

amended in FORM GSTR-1A if any” , shall be inserted.

17. Amendment of rule 89.-In the said rules, in rule 89, –

(i) after sub-rule (1A), the following sub-rule shall be inserted, namely: –

“(1B) Any person, claiming refund of additional integrated tax paid on

account of upward revision in price of the goods subsequent to exports,

and on which the refund of integrated tax paid at the time of export of

such goods has already been sanctioned as per rule 96, may file an

application for such refund of additional integrated tax paid,

electronically in FORM GST RFD-01 through the common portal,

subject to the provisions of rule 10B, before the expiry of two years

from the relevant date as per clause (a) of Explanation (2) of section

54:

Provided that, the said application for refund can, in cases where

the relevant date as per clause (a) of Explanation (2) of section 54 of

the Act was before the date on which this sub-rule comes into force,

be filed before the expiry of two years from the date on which this sub-

rule comes into force.”;

(ii) in sub-rule (2), after clause (ba), the following shall be inserted, namely:

–

“(bb) a statement containing the number and date of export invoices

along with copy of such invoices, the number and date of shipping bills

or bills of export along with copy of such shipping bills or bills of

export, the number and date of Bank Realisation Certificate or foreign

inward remittance certificate in respect of such shipping bills or bills

of export along with copy of such Bank Realisation Certificate or

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foreign inward remittance certificate issued by Authorised Dealer-I

Bank, the details of refund already sanctioned under sub-rule (3) of

rule 96, the number and date of relevant supplementary invoices or

debit notes issued subsequent to the upward revision in prices along

with copy of such supplementary invoices or debit notes, the details of

payment of additional amount of integrated tax, in respect of which

such refund is claimed, along with proof of payment of such additional

amount of integrated tax and interest paid thereon, the number and

date of foreign inward remittance certificate issued by Authorised

Dealer-I Bank in respect of additional foreign exchange remittance

received in respect of upward revision in price of exports along with

copy of such foreign inward remittance certificate, along with a

certificate issued by a practicing chartered accountant or a cost

accountant to the effect that the said additional foreign exchange

remittance is on account of such upward revision in price of the goods

subsequent to exports and copy of contract or other documents, as

applicable, indicating requirement for the revision in price of exported

goods and the price revision thereof, in a case where the refund is on

account of upward revision in price of such goods subsequent to

exports;

(bc) a reconciliation statement, reconciling the value of supplies

declared in supplementary invoices, debit notes or credit notes issued

along with relevant details of Bank Realisation Certificate or foreign

inward remittance certificate issued by Authorised Dealer-I Bank, in a

case where the refund is on account of upward revision in price of such

goods subsequent to exports;”.

18. Insertion of rule 95B.-In the said rules, after rule 95A(Omitted), the following

rule shall be inserted, namely: –

“95B. Refund of tax paid on inward supplies of goods received by

Canteen Stores Department.– (1) Notwithstanding anything contained in

rule 95, a Canteen Stores Department under the Ministry of Defence, which

is eligible to claim the refund of fifty per cent. of the applicable State tax paid

by it on all inward supplies of goods received by it for the purposes of

subsequent supply of such goods to the Unit Run Canteens of the Canteen

Stores Department or to the authorised customers of the Canteen Stores

Department as per notification issued under section 55, shall apply for

refund in FORM GST RFD-10A once in every quarter, electronically on the

common portal.

(2) Such application for refund of tax paid on inward supplies of goods filed

in FORM GST RFD-10A shall be dealt in a manner similar to that of

application for refund filed in FORM GST RFD-01 in accordance with the

provisions of rule 89.

(3) The refund of tax paid by the applicant shall be available, if-

(a) the inward supplies of goods were received from a registered person

against a tax invoice and details of such supplies have been furnished

by the said registered person in his details of outward supply in FORM

GSTR-1 and the said supplier has furnished his return in FORM

GSTR-3B for the concerned tax period;

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(b) name and Goods and Services Tax Identification Number of the

applicant is mentioned in the tax invoice; and

(c) goods have been received by Canteen Stores Department for the

purpose of subsequent supply to the Unit Run Canteens of the

Canteen Stores Department or to the authorised customers of the

Canteen Stores Department.”.

19. Amendment of rule 96.-In the said rules, in rule 96, —

(i) in sub-rule (1),–

(a) in the proviso to clause (b), after the words, letters and figure

“FORM GSTR-1”, the letters, words and figure “as amended in

FORM GSTR-1A if any,” shall be inserted;

(b) after clause (c), in the long line, the following proviso shall be

inserted, namely: –

“Provided that, the exporter of goods may file an application

electronically in FORM GST RFD-01 through the common portal for refund

of additional integrated tax paid on account of upward revision in price of

goods subsequent to export of such goods, and on which the amount of

integrated tax paid at the time of export of such goods has already been

refunded in accordance with provisions of sub-rule (3) of this rule, and such

application shall be dealt with in accordance with the provisions of rule 89.”;

(ii) in sub-rule (2), after the words, letters and figure “contained in FORM

GSTR-1”, the letters, words and figure “as amended in FORM GSTR-1A if

any”, shall be inserted.

20. Amendment of rule 96A.-In the said rules, in rule 96A, —

(i) in sub-rule (1), for clause (b), the following shall be substituted, namely:-

“(b) fifteen days after the expiry of one year, or the period as allowed under

the Foreign Exchange Management Act, 1999 (42 of 1999) including any

extension of such period as permitted by the Reserve Bank of India,

whichever is later, from the date of issue of the invoice for export, or such

further period as may be allowed by the Commissioner, if the payment of

such services is not received by the exporter in convertible foreign exchange

or in Indian rupees, wherever permitted by the Reserve Bank of India.”;

(ii) in sub-rule (2), after the words, letters and figure “contained in FORM

GSTR-1”, the letter, words and figure “, as amended in FORM GSTR-1A if

any,” shall be inserted.

21. Substitution of rule 110.-In the said rules, for rule 110, the following rule

shall be substituted, namely: -

“110 Appeal to the Appellate Tribunal.– (1) An appeal to the Appellate

Tribunal under sub-section (1) of section 112 shall be filed in FORM GST

APL-05, along with the relevant documents, electronically and provisional

acknowledgement shall be issued to the appellant immediately:

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Provided that an appeal to the Appellate Tribunal may be filed

manually in FORM GST APL-05, along with the relevant documents, only if

the Registrar allows the same by issuing a special or general order to that

effect, subject to such conditions and restrictions as specified in the said

order, and in such case, a provisional acknowledgement shall be issued to

the appellant immediately.

(2) A memorandum of cross-objections to the Appellate Tribunal under sub-

section (5) of section 112, if any, shall be filed electronically in FORM GST

APL-06:

Provided that, the memorandum of cross-objections may be filed

manually in FORM GST APL-06, only if the Registrar allows the same by

issuing a special or general order to that effect, subject to such conditions

and restrictions as specified in the said order.

(3) The appeal and the memorandum of cross objections shall be signed in

the manner specified in rule 26.

(4) Where the order appealed against is uploaded on the common portal, a

final acknowledgement, indicating appeal number, shall be issued in FORM

GST APL-02 on removal of defects, if any, and the date of issue of the

provisional acknowledgement shall be considered as the date of filing of

appeal under sub-rule (1):

Provided that, where the order appealed against is not uploaded on the

common portal, the appellant shall submit or upload, as the case may be, a

self-certified copy of the said order within a period of seven days from the date

of filing of FORM GST APL-05 and a final acknowledgement, indicating appeal

number, shall be issued in FORM GST APL-02 on removal of defects, if any,

and the date of issue of the provisional acknowledgment shall be considered

as the date of filing of appeal:

Provided further that, where the said self-certified copy of the order is

submitted or uploaded after a period of seven days from the date of filing of

FORM GST APL-05, a final acknowledgement, indicating appeal number, shall

be issued in FORM GST APL-02 on removal of defects, if any, and the date of

submission or uploading of such self-certified copy shall be considered as the

date of filing of appeal.

Explanation.—For the purposes of this rule, the appeal shall be treated as

filed only when the final acknowledgement, indicating the appeal number, is

issued.

(5) The fees for filing of appeal or restoration of appeal shall be one thousand

rupees for every one lakh rupees of tax or input tax credit involved or the

difference in tax or input tax credit involved or the amount of fine, fee or

penalty determined in the order appealed against, subject to a maximum of

twenty five thousand rupees and a minimum of five thousand rupees:

Provided that, the fees for filing of an appeal in respect of an order not

involving any demand of tax, interest, fine, fee or penalty shall be five

thousand rupees.

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(6) There shall be no fee for application made before the Appellate Tribunal

for rectification of errors referred to in sub-section (10) of section 112.”.

22. Substitution of rule 111. -In the said rules, for rule 111, the following rule

shall be substituted, namely: -

“111 Application to the Appellate Tribunal.– (1) An application to the

Appellate Tribunal under sub-section (3) of section 112 shall be filed in Form

GST APL-07, along with the relevant documents, electronically and a

provisional acknowledgement shall be issued to the appellant immediately:

Provided that, an application to the Appellate Authority may be filed

manually in FORM GST APL-07, along with the relevant documents, only if the

Registrar allows the same by issuing a special or general order to that effect,

subject to such conditions and restrictions as specified in the said order, and

in such case, a provisional acknowledgement shall be issued to the appellant

immediately.

(2) A memorandum of cross-objections to the Appellate Tribunal under sub-

section (5) of section 112, if any, shall be filed electronically in FORM GST

APL-06:

Provided that, the memorandum of cross-objections may be filed

manually in FORM GST APL-06, only if the Registrar allows the same by

issuing a special or general order to that effect, subject to such conditions

and restrictions as specified in the said order.

(3) The appeal and the memorandum of cross objections shall be signed in the

manner specified in rule 26.

(4) Where the order appealed against is uploaded on the common portal, a final

acknowledgement, indicating appeal number, shall be issued in FORM GST

APL-02 on removal of defects, if any, and the date of issue of the provisional

acknowledgement shall be considered as the date of filing of appeal under sub-

rule (1):

Provided that, where the order appealed against is not uploaded on the

common portal, the appellant shall submit or upload, as the case may be, a

self-certified copy of the said order within a period of seven days from the date

of filing of FORM GST APL-07 and a final acknowledgment, indicating appeal

number shall be issued in Form GST APL-02 on removal of defects, if any, and

the date of issue of the provisional acknowledgment shall be considered as the

date of filing of appeal:

Provided further that, where the said self-certified copy of the order is

submitted or uploaded after a period of seven days from the date of filing of

FORM GST APL-07, a final acknowledgement, indicating appeal number, shall

be issued in FORM GST APL-02 on removal of defects, if any, and the date of

submission or uploading of such self-certified copy shall be considered as the

date of filing of appeal.

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Explanation 1.—For the purposes of this rule, the appeal shall be treated as

filed only when the final acknowledgement, indicating the appeal number, is

issued.

Explanation 2.—For the purposes of rule 110 and 111, ‘Registrar’ shall mean

a Registrar appointed by the Government for this purpose, and shall include

Joint Registrar, Deputy Registrar and Assistant Registrar. ”.

23. Insertion of new rule 113A.- In the said rules, after rule 113, the following

rule shall be inserted, namely: -

“113A Withdrawal of Appeal or Application filed before the Appellate

Tribunal:- The appellant may, at any time before the issuance of the order

under sub-section (1) of section 113, in respect of any appeal filed in FORM

GST APL-05 or any application filed in FORM GST APL-07, file an application

for withdrawal of the said appeal or the application, as the case may be, by

filing an application in FORM GST APL-05/07W:

Provided that, where the final acknowledgment in FORM GST APL-02

has been issued, the withdrawal of the said appeal or the application, as the

case may be, would be subject to the approval of the Appellate Tribunal and

such application for withdrawal of the appeal or application, shall be decided

by the Appellate Tribunal within fifteen days of filing of such application:

Provided further that, any fresh appeal or application, as the case may

be, filed by the appellant pursuant to such withdrawal shall be filed within

the time limit specified in sub-section (1) or sub-section (3) of section 112,

as the case may be.”.

24. Amendment of rule 138. - In the said rules, in rule 138, in sub-rule (3), after

the third proviso, the following proviso shall be inserted, with effect from such date

as may be notified by the Government, namely:-

“Provided also that, an unregistered person required to generate e-way

bill in FORM GST EWB-01 in terms of the fourth proviso to sub-rule (1) or

an unregistered person opting to generate e-way bill in Form GST EWB-01,

on the common portal, shall submit the details electronically on the common

portal in FORM GST ENR- 03 either directly or through a Facilitation Centre

notified by the Commissioner and, upon validation of the details so

furnished,

a

unique

enrolment

number

shall

be

generated

and

communicated to the said person.”.

25. Amendment of rule 142. -In the said rules, in rule 142,—

(i) in sub-rule (2), for the words, letters and figures “he shall inform the

proper officer of such payment in FORM GST DRC-03 and the proper officer

shall issue an acknowledgement, accepting the payment made by the said

person in FORM GST DRC– 04”, the words, letters and figures “he shall

inform the proper officer of such payment in FORM GST DRC-03 and an

14

acknowledgement, in FORM GST DRC– 04 shall be made available to the

person through the common portal electronically”, shall be substituted;

(ii) in sub-rule (2A), after the words, letters and figure “FORM GST DRC-

01A”, the words, letters and figures “, and thereafter the proper officer may

issue an intimation in Part-C of FORM GST DRC-01A, accepting the payment

or the submissions or both, as the case may be, made by the said person”,

shall be inserted;

(iii) after sub-rule (2A), the following sub-rule shall be inserted, namely:-

“(2B)Where an amount of tax, interest, penalty or any other amount payable

by a person under section 52 or section 73 or section 74 or section 76 or

section 122 or section 123 or section 124 or section 125 or section 127 or

section 129 or section 130, has been paid by the said person through an

intimation in FORM GST DRC-03 under sub-rule (2), instead of crediting the

said amount in the electronic liability register in FORM GST PMT –01 against

the debit entry created for the said demand, the said person may file an

application in FORM GST DRC-03A electronically on the common portal,

and the amount so paid and intimated through FORM GST DRC-03 shall be

credited in Electronic Liability Register in FORM GST PMT –01 against the

debit entry created for the said demand, as if the said payment was made

towards the said demand on the date of such intimation made through FORM

GST DRC-03:

Provided that, where an order in FORM GST DRC-05 has been issued

in terms of sub-rule (3) concluding the proceedings, in respect of the payment

of an amount in FORM GST DRC-03, an application in FORM GST DRC-03A

cannot be filed by the said person in respect of the said payment.”.

26. Insertion of new Form GST ENR-03.- In the said rules, after the FORM GST

ENR-02, the following Form shall be inserted with effect from such date as may be

notified by the Government, namely: -

“FORM GST ENR-03

[See rule 138(3)]

Application for Enrolment

[only for un-registered persons]

1.

Name of the State

2.

(a) Name as per PAN

(b) Trade Name, if any

(c) PAN

(d) Aadhaar, if applicable (optional)

15

3.

Type of enrolment

(i) Unregistered supplier of goods

(ii) Unregistered recipient of goods

(iii) Both (i) & (ii)

4. Contact Information (the email address and mobile number will be used for

authentication)

Email Address

Mobile Number

5. 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.

6. List of documents uploaded

7. 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.

Place: Signature

Date: Name of Authorised

Signatory

For Office Use:

Enrolment no

Date- ”;

27. Amendment of Form GSTR-1. -In the said rules, in FORM GSTR-1, with effect

from 1^st day of August, 2024,–

(i) in serial number 5, in the heading, for the figures, letters and words “Rs.

2.5 lakh”, the figures, letters and words “ Rs. 1 lakh”, shall be substituted;

(ii) in serial number 7, in the Table, in serial number 7B, in the heading, for

the figures, letters and words “Rs. 2.5 lakh”, the figures, letters and words “

Rs. 1 lakh” shall be substituted;

(iii) in serial number “B. Table specific instruction”, in the table, in third

column against serial number 3, for the figures, letters and words “Rs. 2.50

lakh”, the figures, letters and words “ Rs. 1 lakh” , shall be substituted.

16

28. Insertion of new Form GSTR-1A. -In the said rules, after FORM GSTR-1, the

following Form shall be inserted, namely:

“FORM GSTR-1A

[See proviso to rule 59(1)]

Amendment of outward supplies of goods or services for current tax period

[Financial

Year]

[Tax

Period]

1

.

GSTIN

2

.

(a)

Legal name of the

registered person

(b)

Trade name, if any

3

.

(a)

ARN

<Auto>

(b)

Date of ARN

<Auto>

4. Taxable outward supplies made to registered persons (including UIN-holders)

other than supplies covered by Table 6

(Amount in Rs. for all Tables)

GSTI

N/

UIN

Invoice details

Rat

e

Taxab

le

value

Amount

Place of

Supply

(Name of

State/U

T)

No.

Dat

e

Val

ue

Integra

ted Tax

Centr

al Tax

State

/ UT

Tax

Cess

1

2

3

4

5

6

7

8

9

10

11

4A. Supplies other than those [attracting reverse charge (including supplies

made through e-commerce operator attracting TCS)]

4B. Supplies attracting tax on reverse charge basis

17

5. Taxable outward inter-State supplies to un-registered persons where the

invoice value is more than Rs 1 lakh

Place of

Supply

(State/U

T)

Invoice details

Rat

e

Taxab

le

Value

Amount

No.

Dat

e

Valu

e

Integrat

ed Tax

Cess

1

2

3

4

5

6

7

8

5. Outward supplies (including supplies made through e-commerce

operator, rate wise)

6. Zero rated supplies and Deemed Exports

G

ST

IN

of

re

ci

pi

en

t

Invoice

details

Ship

ping

bill/

Bill

of

expo

rt

Integrated

Tax

Central

Tax

State / UT

Tax

Cess

N

o

.

D

a

t

e

V

a

l

u

e

N

o

.

D

a

t

e

R

a

t

e

T

a

x

a

b

l

e

v

a

l

u

e

A

m

t

R

a

t

e

T

a

x

a

b

l

e

v

a

l

u

e

A

m

t

R

a

t

e

T

a

x

a

b

l

e

v

a

l

u

e

A

m

t

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

Integrat

ed

Central

State Tax/UT

Tax

Ces

s

1

2

3

4

5

6

7A. Intra-State supplies

Consolidated rate wise outward supplies [including supplies made

through e-commerce operator attracting TCS]

18

7B. Inter-State Supplies where invoice value is upto Rs 1 Lakh [Rate

wise]–Consolidated rate wise outward supplies [including supplies made

through e-commerce operator attracting TCS]

Place of Supply (Name of

State)

8. Nil rated, exempted and non-GST outward supplies

Description

Nil

Rated

Supplie

s

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 FORM- GSTR-

1 for the current tax periods in Table 4, 5 and 6 [including debit and credit

notes issued during current period and amendments thereof]

Details

of

original

document

Revised

details

of

document or details of

original Debit or Credit

Notes

R

a

t

e

Tax

able

Val

ue

Amount

Place

of

supp

ly

G

S

TI

N

Doc.

No.

Doc

.

Dat

e

G

S

TI

N

Docum

ent

Shippi

ng bill

Va

lu

e

Inte

grat

ed

Tax

Ce

ntr

al

Ta

x

Stat

e /

UT

Tax

Ces

s

No D

at

e

N

o.

Dat

e

1

2

3

4

5

6

7

8

9

10 11

12

13

14

15

16

9A. Amendment of invoice/Shipping bill details furnished

9B. Debit Notes/Credit Notes [original]

9C. Debit Notes/Credit Notes [Amended]

19

10. Amendments to taxable outward supplies to unregistered persons

furnished in FORM GSTR-1 for current tax periods in Table 7

Rate of tax

Total

Taxable

value

Amount

Integrat

ed Tax

Central

Tax

State/U

T Tax

UT Tax

Cess

1

2

3

4

5

6

Tax period for which the

details are being revised

current tax period should be auto

populated here)

10A. Intra-State Supplies[including supplies made through e-commerce

operator attracting TCS] [Rate wise]

10B. Inter-State Supplies[including supplies made through e-commerce

operator attracting TCS] [Rate wise]

Place of Supply (Name of

State)

11. Consolidated Statement of Advances Received/Advance adjusted in the

current tax period/ Amendments of information furnished in current tax

period [(Net of refund vouchers, if any)]

Rat

e

Gross Advance

Received/adju

sted

Place of

supply

(Name of

State

/UT)

Amount

Int

egr

ate

d

Ta

x

Ce

ntr

al

Ta

x

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 which invoice has not

been issued (tax amount to be added to output tax liability)

11A (1). Intra-State supplies(Rate Wise)

11A (2). Inter-State Supplies(Rate Wise)

11B. Advance amount received in earlier tax period and adjusted against the

supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7

11B (1). Intra-State Supplies (Rate Wise)

11B (2). Inter-State Supplies(Rate Wise)

II Amendment of information furnished in Table No. 11[1] in GSTR-1

statement for current tax period [Furnish revised information]

Mo

nth

Amendment

relating

to

information furnished in S.

No.(select)

11A(1

)

11A(2

)

11B(

1)

11

B(2

)

20

12. HSN-wise summary of outward supplies

Sr.

No.

H

S

N

Descrip

tion

U

Q

C

Total

Qua

ntity

Ra

te

of

Ta

x

Tota

l

Tax

able

Valu

e

Amount

Inte

grat

ed

Tax

Cent

ral

Tax

Stat

e/U

T

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

numbe

r

Cancell

ed

Net issued

Fro

m

To

1

2

3

4

5

6

7

1

Invoices

for

outward

supply

2

Invoices

for

inward

supply

from

unregistered person

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

of supply (excluding at S

no. 9 to 11)

21

14. Details of the supplies made through e-commerce operators on which e-

commerce operators are liable to collect tax under section 52 of the Act or

liable to pay tax u/s 9(5) [Supplier to report]

Nature of supply

GSTIN of

e-

commerce

operator

Net

value

of

suppli

es

Tax amount

Integra

ted tax

Centr

al tax

Stat

e /

UT

tax

Cess

1

2

3

4

5

6

7

(a) Supplies on which

e-commerce operator is

liable to collect tax u/s

52

(b) Supplies on which

e-commerce operator is

liable to pay tax u/s

9(5)

14A. Amendment to details of the supplies made through e-commerce

operators on which e-commerce operators are liable to collect tax under

section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report]

Nature

of

supply

Original details

Revised

details

Net

value

of

suppli

es

Tax amount

Mont

h

/

Quart

er

GSTIN of

e-

commerce

operator

GSTIN of

e-

commerc

e

operator

Integ

rate

d tax

Centr

al tax

Stat

e /

UT

tax

Ces

s

1

2

3

4

5

6

7

8

9

(a)

Supplies

on which

e-

commer

ce

operator

is liable

to collect

tax u/s

52

(b)

Supplies

on which

e-

commer

22

ce

operator

is liable

to

pay

tax u/s

9(5)

15. Details of the supplies made through e-commerce operators on which e-

commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to

report]

Type of

suppli

er

Type of

recipie

nt

GS

TIN

of

su

ppl

ier

GST

IN

of

reci

pie

nt

Doc

ume

nt

no.

Doc

ume

nt

date

R

a

t

e

Val

ue

of

su

ppl

ies

ma

de

Tax

amoun

t

Place

of

supp

ly

Inte

grat

ed

tax

Ce

nt

ral

ta

x

Stat

e /

UT

tax

Ces

s

1

2

3

4

5

6

7

8

9

1

0

11

1

2

13

Regist

ered

Registe

red

Unregis

tered

Unreg

istere

d

Registe

red

Unregis

tered

15A (I). Amendment to details of the supplies made through e-commerce

operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-

commerce operator to report, for registered recipients]

Type

of

suppli

er

Original details

Revised details

V

al

u

e

of

s

u

p

pl

ie

s

m

a

d

e

Tax amount

Place of

supply

G

ST

IN

of

su

pp

lie

r

G

ST

IN

of

re

ci

pi

e

nt

D

o

c.

n

o.

D

o

c.

D

at

e

G

ST

IN

of

s

u

p

pl

ie

r

G

ST

IN

of

re

ci

pi

e

nt

D

o

c.

n

o.

D

o

c.

D

at

e

R

a

t

e

Int

egr

ate

Cen

tral

tax

Stat

e /

UT

tax

Ce

ss

23

d

tax

1

2

3

4

5

6

7

8

9 10

1

1

12

13

14

15

16

Regist

ered

Unreg

istere

d

15A (II). Amendment to details of the supplies made through e-commerce

operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-

commerce operator to report, for unregistered recipients]

Type of

suppli

er

Original

details

Revi

sed

detai

ls

R

at

e

Valu

e

of

supp

lies

mad

e

Tax

amount

Place

of

suppl

y

GST

IN of

sup

plier

Tax

perio

d

GSTI

N of

supp

lier

Integra

ted tax

Cen

tral

tax

Stat

e /

UT

tax

Ces

s

1

2

3

4

5

6

7

8

9

1

0

11

Register

ed

Unregist

ered

Instructions for filing of GSTR-1A:

1. It is an additional facility provided to add any particulars of current tax

period missed out in reporting in FORM GSTR-1 of current tax period or

amend any particulars already declared FORM GSTR-1 of current tax

period (including those declared in IFF, for the first and second months of

a quarter, if any, for quarterly taxpayers) The form is an optional form

without levy of late fees.

2. The FORM will be available on the portal after due date of filing of FORM

GSTR -1 or the actual date of filing of FORM GSTR -1,whichever is later, till

filing of corresponding FORM GSTR-3B of the same tax period. Similarly,

for quarterly taxpayers, the FORM GSTR-1A shall be opened quarterly after

filing of the FORM GSTR-1 (Quarterly) or the due date of filing of FORM

GSTR -1 (Quarterly),whichever is later, till filing of FORM GSTR-3B of the

same tax period.

3. The particulars declared in FORM GSTR-1A along with particulars declared

in FORM GSTR-1 shall be made available in FORM GSTR-3B. In case of

taxpayers opting for filing of quarterly returns the same shall be made

24

available in FORM GSTR-3B (Quarterly) along with particular furnished in

FORM GSTR-1 and IFF of Month M1 and M2 (if filed).

4. Amendment of a document which is related to change of Recipient’s GSTIN

shall not be allowed in GSTR-1A.

5. In addition to the GSTR-2B already generated, GSTR-2B shall also consist

of all the supplies declared by the respective suppliers in GSTR-1A.

However, supplies declared or amended in FORM GSTR-1A shall be made

available in the next open FORM GSTR-2B. For example,

(i) a supplier issues two invoices INV1 and INV2 in the month of January

2023. Then he furnished the details of the invoice INV1 on 8^th Feb 2023 in

FORM GSTR-1. However, he misses one invoice INV2 and furnishes the

details of the same in FORM GSTR-1A on 15^th Feb 2023. In this case, INV1

will go to the FORM GSTR-2B of the recipient for the month of January made

available on 14^th Feb 2023. Further, INV2 will be made available in FORM

GSTR-2B of the recipient for the month of February made available on 14^th

March 2023.

(ii) a supplier issues two invoices INV3 and INV4 in the month of January

2023. Then he furnished the details of the invoice INV3 on 15^th Feb 2023 in

FORM GSTR-1. However, he declared INV 4 in FORM GSTR-1A on 16^th Feb

2023. In this case, both INV3 and INV4 will be made available in FORM

GSTR-2B of the recipient for the month of February made available on 14^th

March 2023.

6. Instructions for specific tables:-

Table No.

Instructions

4A, 4B, 5, 6, 9B

(for

registered

recipients)

 Taxpayers may declare additional details of invoices /

documents for the current tax period other than those

already declared in FORM GSTR-1.

7

 Taxpayers may declare additional details of invoices/

documents for the current tax period other than those

already declared in FORM GSTR-1.

 In case a POS with any combination of rate has already

been declared in FORM GSTR-1, then a new rate cannot

be added through Table 7 and the taxpayer will have to use

amendment facility in Table 10 for the same.

8,

 Taxpayers may declare additional details of Nil rated,

Exempted and Non-GST supplies for the current tax period

other than those already declared in FORM GSTR-1.

9A and 9C

 Amendment of values reported in table 4A, 4B, 5, 6A,

6B 6C and 9B in IFF, for the first and second months

of a quarter, if any, andFORM GSTR-1 of the current

tax period.

12

 HSN details as per additional/amendments details

reported in FORM GSTR 1A shall be declared here. In

25

case of any downward amendment, entry can be made

with the minus sign for the differential part.

11A(1)

&

11A(2), 11B(1)

& 11B(2)

 Taxpayers may declare details of advances received or

adjusted for the current tax period other than those

already declared in FORM GSTR-1.

 In case a POS with any combination of rate has already

been declared in FORM GSTR-1, then a new rate cannot

be added through these tables and the taxpayer will have

to use amendment Table 11(II) as the case may be.

14

 Taxpayers may declare additional details of supplies made

through e-commerce operator for the current tax period

15

 ECO Taxpayers may declare additional details of supplies

for unregistered recipients (rate wise) for the current tax

period other than those already declared in FORM GSTR-

1.

10, 11(II), 14A,

15A(I), 15A(II)

 Taxpayers may amend details already declared in FORM

GSTR-1 of the current period.”.

29. Amendment of FORM GSTR-2A.-In the said rules, in FORM GSTR-2A,–

(i) for the brackets, letters, words and figures “(From GSTR1, GSTR5, GSTR-

6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received

from SEZ units / developers)”, the brackets, letters, words and figures “(From

GSTR1, 1A, GSTR5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward

supplies of goods received from SEZ units / developers)” shall be substituted;

(ii) in Part A, –

(a) for the figures, letters and words “GSTR-1/5 period” wherever they

occur, the figures, letters and words “GSTR-1/1A/5 period” shall be

substituted;

(b) for the figures, letters and words “GSTR-1/5 filing date” wherever

they occur, the figures, letters and words “GSTR-1/1A/5 filing date”

shall be substituted;

(iii) under the heading Instructions, –

(a) in paragraph 2, for the figures, letters and words “FORMS GSTR-1,

5, 6, 7 and 8”, the figures, letters and words “FORMS GSTR-1, 1A, 5,

6, 7 and 8” shall be substituted;

(b) in paragraph 4, in the Table, –

(A) against serial number 3, in second column, –

(I) in serial number (i), for the figures, letters and words

“FORM GSTR-1 and 5”, the figures, letters and words

“FORM GSTR-1, 1A and 5” shall be substituted;

26

(II) in serial number (iii), for the figures, letters and words

“FORM GSTR-1/5”, the figures, letters and words “FORM

GSTR-1/ 1A and 5” shall be substituted;

(III) in serial number (iv), for the figures, letters and words

“FORM GSTR-1”, the figures, letters and words “FORM

GSTR-1/1A” shall be substituted;

(B) against serial number 4, in second column, in serial number

(i), for the figures, letters and words “FORM GSTR-1 and 5”, the

figures, letters and words “FORM GSTR-1, 1A and 5” shall be

substituted;

(C) against serial number 5, in second column, –

(I) in serial number (i), for the figures, letters and words

“FORM GSTR-1 and 5”, the figures, letters and words

“FORM GSTR-1, 1A and 5” shall be substituted;

(II) in serial number (v),–

(1) for the figures, letters and words “FORM GSTR-

1/5”, the figures, letters and words “FORM GSTR-

1/ 1A and 5” shall be substituted;

(2) for the figures, letters and words “filing of FORM

GSTR-1”, the figures, letters and words “filing of

FORM GSTR-1/1A” shall be substituted;

(D) against serial number 6, in second column, in serial number

(i), for the figures, letters and words “FORM GSTR-1 and 5”, the

figures, letters and words “FORM GSTR-1, 1A and 5” shall be

substituted.

30. Substitution of FORM GSTR-2B.-In the said rules, for FORM GSTR-2B, the

following Form shall be substituted, namely:–

“FORM GSTR-2B

[See rule 60(7)]

Auto-drafted ITC Statement

(From FORM GSTR-1/IFF including E-Commerce supplies, GSTR-1A, GSTR-5, GSTR-

6 and Import data received from ICEGATE)

Financial

Year

Month

1. GSTIN

2(a). Legal name of the

registered person

2(b). Trade name, if any

2(c). Date of generation

27

3. ITC Available Summary

(Amount in ₹ for all tables)

S.N

o.

Heading

GSTR

-3B

table

Integrated

Tax (₹)

Cent

ral

Tax

(₹)

State

/UT

tax (₹)

Cess

(₹)

Adviso

ry

Credit which may be availed under FORM

GSTR-3B

Par

t A

ITC Available - Credit may be claimed in

relevant headings in GSTR-3B

I

All

other

ITC

-

Supplies

from

registered persons

other than reverse

charge

4(A)(5)

Net

input

tax

credit

may be

availed

under

Table

4(A)(5)

of

FORM

GSTR-

3B.

Det

ails

B2B - Invoices

B2B - Debit notes

ECO - Documents

B2B

-

Invoices

(Amendment)

B2B - Debit notes

(Amendment)

ECO - Documents

(Amendment)

II

Inward

Supplies

from ISD

4(A)(4)

Net

input

tax

credit

may be

availed

under

Table

4(A)(4)

of

FORM

GSTR-

3B.

Det

ails

ISD – Invoices

ISD

-

Invoices

(Amendment)

28

S.N

o.

Heading

GSTR

-3B

table

Integrated

Tax (₹)

Cent

ral

Tax

(₹)

State

/UT

tax (₹)

Cess

(₹)

Adviso

ry

III

Inward

Supplies

liable for reverse

charge

3.1(d)

4(A)(3

)

These

supplie

s shall

be

declare

d

in

Table

3.1(d)

of

FORM

GSTR-

3B for

payme

nt

of

tax.

Net

input

tax

credit

may be

availed

under

Table

4A(3) of

FORM

GSTR-

3B

on

payme

nt

of

tax.

Det

ails

B2B – Invoices

B2B - Debit notes

B2B

-

Invoices

(Amendment)

B2B - Debit notes

(Amendment)

IV

Import of Goods

4(A)(1)

Net

input

tax

credit

may be

availed

under

Table

4(A)(1)

of

29

S.N

o.

Heading

GSTR

-3B

table

Integrated

Tax (₹)

Cent

ral

Tax

(₹)

State

/UT

tax (₹)

Cess

(₹)

Adviso

ry

FORM

GSTR-

3B.

Det

ails

IMPG - Import of

goods

from

overseas

IMPG (Amendment)

IMGSEZ - Import of

goods from SEZ

IMGSEZ

(Amendment)

Par

t B

ITC Available – Credit Notes should be net-off against

relevant available headings in GSTR-3B

I

Others

4(A)

Credit

Notes

shall be

net-off

against

relevan

t

ITC

availab

le

tables

[Table

4A(3,4,

5)].

Liabilit

y

against

Credit

Notes

(Revers

e

Charge

) shall

be net-

off

in

Table

3.1(d).

Det

ails

B2B - Credit notes

4(A)(5)

B2B - Credit notes

(Amendment)

4(A)(5)

B2B - Credit notes

(Reverse charge)

3.1(d)

4(A)(3)

30

S.N

o.

Heading

GSTR

-3B

table

Integrated

Tax (₹)

Cent

ral

Tax

(₹)

State

/UT

tax (₹)

Cess

(₹)

Adviso

ry

B2B - Credit notes

(Reverse

charge)

(Amendment)

3.1(d)

4(A)(3)

ISD - Credit notes

4(A)(4)

ISD - Credit notes

(Amendment)

4(A)(4)

4. ITC Not Available Summary

(Amount in ₹ in all sections)

S.

no

.

Heading

GST

R-

3B

Tabl

e

Inte

grat

ed

Tax

(₹)

Cent

ral

Tax

(₹)

Stat

e/U

T

tax

(₹)

Ces

s (₹)

Advisory

Credit which may not be availed under FORM GSTR-3B

Pa

rt

A

ITC Not Available

I

All other ITC -

Supplies

from

registered

persons

other

than

reverse

charge

4(D)

(2)

Such credit shall

not be taken and

has to be reported

in table 4(D)(2) of

FORM GSTR-3B.

De

tai

ls

B2B – Invoices

B2B - Debit notes

ECO – Documents

B2B

-

Invoices

(Amendment)

B2B - Debit notes

(Amendment)

ECO - Documents

(Amendment)

II

Inward

Supplies

from ISD

4(D)

(2)

Such credit shall

not be taken and

has to be reported

in table 4(D)(2) of

FORM GSTR-3B

De

tai

ls

ISD – Invoices

ISD

-

Invoices

(Amendment)

III

Inward

Supplies

liable for reverse

charge

3.1(

d)

4(D)

(2)

These

supplies

shall be declared in

Table

3.1(d)

of

FORM GSTR-3B for

31

S.

no

.

Heading

GST

R-

3B

Tabl

e

Inte

grat

ed

Tax

(₹)

Cent

ral

Tax

(₹)

Stat

e/U

T

tax

(₹)

Ces

s (₹)

Advisory

payment

of

tax.

De

tai

ls

B2B – Invoices

B2B - Debit notes

B2B

-

Invoices

(Amendment)

B2B - Debit notes

(Amendment)

Part B ITC Not Available – Credit notes should be net-off against

relevant ITC available headings in GSTR-3B

I

Others

4(A)

Credit Notes should

be net-off against

relevant

ITC

available

tables

[Table 4A(3,4,5)].

De

tai

ls

B2B - Credit notes

4(A)(

5)

B2B - Credit notes

(Amendment)

4(A)(

5)

B2B - Credit notes

(Reverse charge)

4(A)(

3)

B2B - Credit notes

(Reverse

charge)

(Amendment)

4(A)(

3)

ISD - Credit notes

4(A)(

4)

ISD - Credit notes

(Amendment)

4(A)(

4)

5. ITC Reversal Summary (rule 37A)

(Amount in ₹ in all sections)

S.

no

.

Heading

GST

R-

3B

Tabl

e

Inte

grat

ed

Tax

(₹)

Cent

ral

Tax

(₹)

Stat

e/U

T

tax

(₹)

Ces

s (₹)

Advisory

Credit which may be reversed under FORM GSTR-3B

Pa

rt

A

ITC Reversed -

Others

I

ITC Reversal on

account of Rule

37A

4(B)

(2)

Such credit shall be

reversed and has to

be reported in table

32

S.

no

.

Heading

GST

R-

3B

Tabl

e

Inte

grat

ed

Tax

(₹)

Cent

ral

Tax

(₹)

Stat

e/U

T

tax

(₹)

Ces

s (₹)

Advisory

4(B)(2)

of

FORM

GSTR-3B.

De

tai

ls

B2B – Invoices

B2B - Debit notes

B2B

-

Invoices

(Amendment)

B2B - Debit notes

(Amendment)

Instructions:

1. Terms Used :-

a. ITC – Input tax credit

b. B2B – Business to Business

c. ISD – Input service distributor

d. IMPG – Import of goods

e. IMPGSEZ – Import of goods from SEZ

f. ECO – E-Commerce Operator

2. Important Advisory:

a) FORM GSTR-2B is a statement which has been generated on the basis of

the information furnished by your suppliers or by ECOs in their respective

FORMS GSTR-1/IFF, 1A, 5 and 6. It is a static statement and will be made

available once a month. The documents filed by the Supplier in any

FORMS GSTR-1/IFF, 5 and 6 would reflect in the next open FORM GSTR-

2B of the recipient irrespective of supplier’s date of filing. Taxpayers are

advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B.

However, in case of additional details, they may refer to their respective

FORM GSTR-2A (which is updated on near real time basis) for more

details.

b) In addition, the supplies declared or amended in FORM GSTR-1A shall be

made available in the next open FORM GSTR-2B.

(c) Input tax credit shall be indicated to be non-available in the following scenarios: -

i. Invoice or debit note for supply of goods or services or both where the recipient is not

entitled to input tax credit as per the provisions of sub-section (4) of Section 16 of CGST

Act, 2017.

ii. Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same

State while recipient is in another State.

However, there may be other scenarios for which input tax credit may not be available to the

taxpayers and the same has not been generated by the system. Taxpayers should self-assess

and reverse such credit in their FORM GSTR-3B.

33

3. It may be noted that FORM GSTR-2B will consist of all the GSTR-1/IFFs,5s

and 6s being filed by your respective supplier or by ECOs. Generally, this date

will be between filing date of GSTR-1(Monthly/Quarterly)/IFF for previous

month (M-1) to filing date of GSTR-1(Monthly/Quarterly)/IFF for the current

month (M). For example, GSTR-2B for the month of February will consist of all

the documents filed by suppliers in their GSTR-1/IFF, 5 and 6 from 00:00 hours

on 12^th February to 23:59 hours on 11^th March. It may be noted that for import

of goods, the data is being updated on real time basis, therefore, imports made

in the month (month for which GSTR-2B is being generated for) shall be made

available. The dates for which the relevant data has been extracted is available

under the “View Advisory” tab on the online portal.

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

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 net-off from relevant

table of FORM GSTR-3B.

7. Table 4 captures the summary of ITC not available as on the date of generation

of GSTR-2B. Credit available in this table shall not be availed as credit in FORM

GSTR-3B but to be reported as ineligible ITC in Table 4(D)(2) of FORM GSTR-3B.

However, the liability to pay tax on reverse charge basis and the liability to net-

off credit on receipt of credit notes continues for such supplies.

8. Table 5 captures the summary of ITC to be reversed under Rule 37A on or

before 30th November following the end of financial year in which the ITC in

respect of such invoice or debit note has been availed and corresponding FORM

GSTR-3B has not been furnished by the supplier. Credit auto populated in this

table shall be reversed in FORM GSTR-3B but should be reported as ITC reversed

in Table 4(B)(2) of FORM GSTR-3B. Table 5 shall be made available only in FORM

GSTR 2B of the September of the next financial year (made available in October).

9. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B

is reconciled with their own records and books of accounts. Taxpayers 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 in cash.

34

10. 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.

11. 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.

12. Table wise instructions:

Table

No.

and

Heading

Instructions

ITC Available Summary

Table

3

Part

A

Section I

All

other

ITC

-

Supplies

from

registered persons

other than reverse

charge

i.

This section consists of the details of supplies

(other than those on which tax is to be paid on

reverse charge basis), which have been

declared and filed by your suppliers or by

ECOsin their FORM GSTR-1/IFF, GSTR-1A

and GSTR- 5.

ii.

This table displays only the supplies on

which input tax credit is available.

iii.

Negative credit, if any may arise due to

amendment in B2B - Invoices and B2B -

Debit notes. Such credit shall be net-off in

Table 4A(5) of FORM GSTR-3B.

Table

3

Part

A

Section II

Inward

Supplies

from ISD

i.

This section consists of the details of supplies,

which have been declared and filed by an input

service distributor in their FORM GSTR-6.

ii.

This table displays only the supplies on

which ITC is available.

iii.

Negative credit, if any, may arise due to

amendment in ISD Amendments – Invoices.

Such credit shall be net-off in table 4A(4) of

FORM GSTR-3B.

Table

3

Part

A

Section III

Inward

Supplies

liable for reverse

charge

i.

This section consists of the details of supplies

on which tax is to be paid on reverse charge

basis, which have been declared and filed by

your suppliers in their FORM GSTR-1/IFF and

GSTR-1A.

ii.

This table provides only the supplies on

which ITC is available.

iii.

These supplies shall be declared in Table

3.1(d) of FORM GSTR-3B for payment of tax.

Credit may be availed under Table 4(A)(3) of

FORM GSTR-3B on payment of tax.

35

iv. Negative credit, if any, may arise due to

amendment in B2B - Invoices (Reverse Charge)

and B2B - Debit notes (Reverse Charge). Such

credit shall be net-off in Table 4(A)(3) of FORM

GSTR-3B.

Table

3

Part

A

Section IV

Import of Goods

i.

This section provides the details of IGST paid

by you on import of goods from overseas and

SEZ units / developers on bill of entry and

amendment thereof. These details are updated

on near real time basis from the ICEGATE

system.

ii.

This table shall consist of data on the

imports made by you (GSTIN) in the month

for which GSTR-2B is being generated for.

iii.

The ICEGATE reference date is the date

from which the recipient is eligible to take

input tax credit.

iv.

The table also provides if the Bill of entry

was amended.

v.

Information is provided in the tables based

on data received from ICEGATE.

Table

3

Part

B

Section I

Others

i.

This section consists of the details of credit

notes received and amendment thereof which

have been declared and filed by your suppliers

in their FORM GSTR-1/IFF, GSTR-1Aand

GSTR-5.

ii. These credit notes shall be net-off from

relevant ITC available Tables [Table 4A(3,4,5)]

of FORM GSTR-3B.Liability against Credit

Notes (Reverse Charge) shall be net-off in Table

3.1(d)of FORM GSTR-3B.

ITC Not Available Summary

Table

4

Part

A

Section I

All

other

ITC

-

Supplies

from

registered persons

other than reverse

charge

i.

This section consists of the details of supplies

(other than those on which tax is to be paid on

reverse charge basis), which have been

declared and filed by your suppliers or by

ECOs in their FORM GSTR-1/IFF, GSTR-

1Aand GSTR-5.

ii. This table provides only the supplies on which

ITC is not available.

iii.

Such credit shall not be taken in FORM

GSTR-3B. However, such credit shall be

reported as ineligible ITC in Table 4D(2) of

FORMGSTR-3B.

36

Table

4

Part

A

Section II

Inward

Supplies

from ISD

i.

This section consists of details of the supplies,

which have been declared and filed by an input

service distributor in their FORM GSTR-6.

ii. This table provides only the supplies on which

ITC is not available.

iii.

Such credit shall not be taken in FORM

GSTR-3B. However, such credit shall be

reported as ineligible ITC in Table 4D(2) of

FORMGSTR-3B.

Table

4

Part

A

Section III

Inward

Supplies

liable for reverse

charge

i.

This section consists of the details of supplies

liable for reverse charge, which have been

declared and filed by your suppliers in their

FORM GSTR-1/IFF and GSTR-1A.

ii. This table provides only the supplies on which

ITC is not available.

iii. These supplies shall be declared in Table 3.1(d)

of FORM GSTR-3B for payment of tax.

However, credit will not be available on such

supplies.

iv.

Such credit shall be reported as ineligible

ITC in Table 4D(2) of FORMGSTR-3B.

Table

4

Part

B

Section I

Others

i.

This section consists details of the credit notes

received and amendment thereof which have

been declared and filed by your suppliers in

their FORM GSTR-1/IFF, GSTR-1A and GSTR-

5.

ii. This table provides only the credit notes on

which ITC is not available.

iii. Such credit notes shall be net-off from relevant

ITC available tables [Table 4A(3,4,5)] of

FORMGSTR-3B.

Table

5

Part

A

Section I

ITC

Reversal

on

account

of

Rule

37A

i.

This table shall be made available only in

FORM GSTR 2B of the September (made

available in October).

ii. The table shall contain details of Input Tax

Credit required to be reversed in respect of

invoices or debit notes of previous financial

year as per Rule 37A.

iii. Credit auto populated in this table shall be

reversed in FORM GSTR-3B and is to be

reported in Table 4(B)(2) of FORM GSTR-3B.”.

37

31. Amendment of FORM GSTR-3B. - In the said rules, with effect from date to

be notified, in FORM GSTR-3B, -

(a) For Table 6.1, the following Table shall be substituted;

Descrip

tion

Tax

payab

le

Adjust

ment of

negativ

e

liability

of

previou

s tax

period

Net

Tax

Payab

le

(2-3)

Tax paid through ITC

Ta

x

pai

d

in

ca

sh

Inte

rest

paid

in

cas

h

Late

fee

paid

in

cash

Int

egr

ate

d

tax

Cen

tral

tax

State

/UT

tax

Cess

1

2

3

4

5

6

7

8

9

10

11

(A) Other than (i) reverse charge and (ii) supplies made u/s 9(5)

Integra

ted tax

<Auto

>

<Auto>

<Auto

>

Central

tax

<Auto

>

<Auto>

<Auto

>

State/

UT tax

<Auto

>

<Auto>

<Auto

>

Cess

<Auto

>

<Auto>

<Auto

>

(B) Reverse charge and supplies made u/s 9(5)

Integra

ted tax

<Auto

>

<Auto>

<Auto

>

Central

tax

<Auto

>

<Auto>

<Auto

>

State/

UT tax

<Auto

>

<Auto>

<Auto

>

Cess

<Auto

>

<Auto>

<Auto

>

”;

(b) Table 6.2 shall be omitted.

32. Amendment of FORM GSTR-4. -In the said rules, in FORM GSTR-4, in

Instructions, at Sr.No. 2, after the words “end of such financial year”, the

words and letters “for the financial year upto FY 2023-24. Further, the details

in FORM GSTR-4, for every financial year or part thereof, should be furnished

till the thirtieth day of June following the end of such financial year for the

financial year 2024-25 onwards.” shall be inserted.

33. Amendment of FORM GSTR-4A.-In the said rules, in Form GSTR-4A, for the

brackets, letters, words and figures “(Auto-drafted from GSTR-1, GSTR-5 and

GSTR-7)”, the brackets, letters, words and figures “(Auto-drafted from GSTR-

1, GSTR-1A, GSTR-5 and GSTR-7)” shall be substituted.