FRNI No. KARBIL/2001/47147

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Part–I

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Bengaluru, Thursday

PROCEEDIN

Sub: Compre

READ: Para No. 340 of the

Finance Minister fo

PREAMBLE:

The Hon’ble Chief Minister

made on 8^th February 2019 has a

introduced with a view to reduce

Commercial Taxes Department w

(GST) Act. Accordingly, a Schem

following Acts is required to be for

a) The Karnataka Sales Tax A

b) The Karnataka Value Adde

c) The Central Sales Tax Act,

d) The Karnataka Tax on Prof

e) The Karnataka Tax on Lux

f)

The Karnataka Agricultura

g) The Karnataka Entertainm

Hence, the Government is plea

GOVER

BENGA

The

Government

hereby

Karasamadhana Scheme, 2019. F

1. It grants waiver of 100%

Karnataka Sales Tax Act, 1957 (h

1956 (hereinafter referred to as th

31-03-2005, already completed an

under the KST regime.

2. It grants waiver of 100%

Karnataka Value Added Tax Act, 2

to the assessments / re-assess

30^thJune 2019.

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y, February 21, 2019 (Palguna 2, Shaka Varsha

NGS OF THE GOVERNMENT OF KARNATAK

FINANCE SECRETARIAT

ehensive Karasamadhana Scheme, 2019 –

e Budget Speech of the Hon’ble Chief Ministe

or the year 2019-20 made on 8^th February 20

r and Finance Minister in his Budget Speec

announced that a Comprehensive Karasama

e the arrears arising out of the enactment

which existed before the introduction of G

me for waiver of penalty and interest under

rmulated.

Act, 1957,

ed Tax Act, 2003,

1956,

fessions, Trades, Callings and Employments

xuries Act, 1979,

al Income Tax Act, 1957 and

ment Tax Act, 1958.

ased to pass the following order.

RNMENT ORDER NO. FD 9 CSL 2019,

ALURU, DATED 21^st FEBRUARY, 2019

y

accords

approval

to

the

Scheme

c

Features of the scheme are as follows:

% of arrears of penalty and interest payable

hereinafter referred to as the KST Act) and

he CST Act) relating to the assessment / re-

nd as the case may be, to be completed on or

% of arrears of penalty and interest payable

2003 (hereinafter referred to as the KVAT Ac

sments already completed and to be co

∏Â√¿Ê

1940)

a 1940)

£ÀA. 130

No. 130

KA

reg

er and

019.

ch for the year 2019-20

adhana Scheme will be

ts administered by the

oods and Services Tax

r the provisions of the

s Act, 1976,

called

Comprehensive

e by a dealer under the

Central Sales Tax Act,

-assessment years upto

r before 30^th June 2019

e by a dealer under the

ct) and CST Act relating

mpleted on or before

²

3.It grants waiver of

a.

penalty levied under Section 72(1)(a) or 72(1)(b) for failure to furnish return under

the KVAT Act and consequential interest subject to the condition that admitted tax as

per the return is paid in full.

b.

penalty levied under Section 74(4) for failure to submit copy of the audited statement

of accounts in FORM VAT 240 under the KVAT Act and consequential interest subject

to the condition that admitted tax liability, if any, as per FORM VAT 240 is paid in

full.

4. It grants waiver of 100% of arrears of penalty and interest payable by a dealer or person or

proprietor as the case may be relating to the assessment or reassessment already concluded and to

be concluded upto 30^th June 2019 under following Acts also, namely.-

a. Karnataka Tax on Entry of Goods Act, 1979, (hereinafter referred to as KTEG Act);

b. Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976,

(hereinafter referred to as KTPTC&E Act);

c. Karnataka Tax on Luxuries Act, 1979 (hereinafter referred to as KTL Act);

d. Karnataka Agricultural Income Tax Act, 1957( hereinafter referred to as KAIT Act); and

e. Karnataka Entertainments Tax Act, 1958, (hereinafter referred to as KET Act).

5. Conditions: Grant of waiver of penalty and interest is subject to the following conditions:

5.1 Any dealer or person or proprietor as the case may be, who makes full payment of

arrears of tax on or before 30-09-2019 shall be granted waiver of 100% of arrears of penalty and

interest payable. However, any penalty levied by the Registering Authority under section 10-A of the

CST Act shall not be eligible for benefit of waiver under this Scheme.

5.2 Where the dealer has no arrears of tax but has arrears of penalty and interest only,

relating to the assessments or re-assessments already completed and to be completed, as the case

may be, on or before 30^th June 2019, such arrears of penalty and interest shall be eligible for waiver.

5.3 Where a dealer has filed an appeal or any application against the order or proceedings

relating to arrears of tax and arrears of penalty and interest before any Appellate Authority or Court

and disposal of such application is still pending, the dealer shall withdraw such appeal or other

application before availing the benefit of waiver of arrears of penalty and interest under this Scheme.

The dealer shall file a declaration in support of withdrawal of appeal or other application in

Annexure-II along with application for waiver of arrears of penalty and interest in Annexure-I

appended to this Order. Such application and declaration shall be filed for each year separately.

5.4 After the appeal or other application is withdrawn, the amount of arrears of penalty and

interest shall be considered for waiver under the Scheme. Any amount of penalty and interest paid

at the time of filing an appeal or other application shall be eligible for adjustment towards arrears of

tax outstanding for the assessment year for which the benefit of waiver is claimed. However, the

dealer shall not be eligible for refund of any amount that may become excess as a result of such

adjustment under this Scheme.

5.5 In respect of cases where any Appeal or other application is not filed, the dealer shall not

be eligible for refund of any penalty or interest already paid, either in full or partially, under this

Scheme.

5.6 The dealer shall not file an appeal or other application before any Appellate Authority or

Court or shall not seek rectification of orders/proceedings, after filing application for availing the

benefits of this Scheme or after availing the benefits of this Scheme, for whatever reasons.

5.7 The dealer shall not be eligible to avail the benefits of this Scheme in relation to an order

giving rise to arrears of tax, penalty and interest where:

a. State has filed an appeal before the Karnataka Appellate Tribunal or the Central Sales Tax

Appellate Authority; or

b. State has filed an appeal or revision or any kind of application before the High Court or

the Supreme Court; or

c. any competent authority has initiated suo motu revision proceedings as on the date of this

Government Order; or

d. any rectification is made after 30-06-2019.

³

6. Procedure.-

6.1 Procedure for this Scheme is as follow.-

a)

The dealer opting for this Scheme shall submit separate application in the format

Annexure-I appended to this order under the KST and CST Acts for each year relating to the

assessment years upto 31.3.2005 electronically through the website http://ctax.kar.nic.in or

http://gst.kar.nic.in on or before 30.09.2019 in the manner as specified in the website. Duly

signed copy of the said application downloaded shall be submitted to the concerned

Assessing Authority/ Recovery Officer as prescribed.

b)

The dealer opting for this Scheme shall submit separate application in the format

Annexure-IA appended to this order under KVAT Act and CST Acts relating to each

assessment/reassessment order relating to the tax periods for the years commencing from

01.04.2005 which have been already completed and to be completed upto 30.06.2019,

electronically through the website http://ctax.kar.nic.in or http://gst.kar.nic.in on or before

30.09.2019 in the manner as specified in the website. Duly signed copy of the said

application downloaded shall be submitted to the concerned Assessing Authority/Prescribed

Authority/ Recovery Officer as prescribed.

c)

The dealer or person or proprietor as the case may be, opting for this Scheme shall

submit separate application in the format Annexure-IB appended to this order under the

KTEG Act/KTPTC&E Act/KTL Act/KAIT Act for each assessment year relating to the

assessment years already completed and to be completed upto 30.06.2019 electronically

through the website http://ctax.kar.nic.in or http://gst.kar.nic.in on or before 30.09.2019

in the manner as specified in the website. Duly signed copy of the said application

downloaded shall be submitted to the concerned Assessing Authority/ Recovery

Officer/Prescribed Authority as prescribed.

d)

The proprietor opting for this Scheme shall submit separate application in the format

Annexure-IC appended to this order under the KET Act for each week or month as applicable

relating to the assessment/reassessment for the years already completed and to be

completed upto 30.06.2019 electronically through the website http://ctax.kar.nic.in or

http://gst.kar.nic.in on or before 30.09.2019 in the manner as specified in the website.

Duly signed copy of the said application downloaded shall be submitted to the concerned

Assessing Authority/ Recovery Officer as prescribed.

e)

The dealer opting for this Scheme shall submit separate application in Format

Annexure-1D appended to this order under KVAT Act relating to penalty levied under Section

72(1)(a) / 72(1)(b)/ 74(4) relating to the tax periods for the years commencing from

01-04-2005 to 30-06-2017, electronically through the web site http://ctax.kar.nic.in or

http://gst.kar.nic.in on or before 30.09.2019 in the manner as specified in the website.

Duly signed copy of the said application downloaded shall be submitted to the prescribed

authority.

6.2 The concerned Assessing Authority/Recovery Officer/Prescribed Authority shall scrutinize the

application and work out the actual arrears of tax, penalty and interest payable by the dealer or

person or proprietor as the case may be upto the date of filing of application and if any discrepancies

are found in the amount of ‘arrears of tax’ and ‘arrears of penalty and interest’ payable upto the date

of application as declared by the dealer or person or proprietor in his application, then the

concerned Assessing Authority/Recovery Officer/Prescribed Authority shall inform the dealer or

person or proprietor within 15 days from the date of filing of application about the discrepancies.

6.3 After receipt of information from the Assessing Authority/Recovery Officer/Prescribed Authority,

the dealer or person or proprietor, as the case may be, at his option may pay the balance amount of

tax to avail of the benefits of this Scheme. All payments should be made within fifteen days from the

date of receipt of information or on or before 15-10-2019 whichever is earlier in cases where

information received is from Assessing authority/Recovery Officer/Prescribed Authority. The

applicant shall become ineligible to avail this Scheme if any partial amount is still outstanding as

arrears on the specified date.

6.4 The dealer or person or proprietor, as the case may be, shall file a declaration in support of

withdrawal of appeal or other application as per Annexure-II along with application for waiver of

‘arrears of penalty and interest’. Such declaration shall be filed separately under relevant Act for

each year relating to ‘arrears of penalty and interest’.

If the dealer or person or proprietor, as the case may be, fails to do so, the Assessing

Authority/ Recovery Officer / Prescribed Authority shall pass a speaking order rejecting the

application.

⁴

6.5 On satisfaction that the applicant-dealer or person or proprietor, as the case may be, is

eligible for the benefits of this Scheme, the Assessing Authority/Recovery Officer/Prescribed

Authority shall pass the order waiving the balance amount of arrears of penalty and interest payable

by the dealer or person or proprietor, as the case may be, as per Annexure-III separately under

relevant Act for each assessment year/each assessment or reassessment order relating to the

relevant tax periods/week/month of the year.

6.6 The order of waiver shall be passed within 30 days from the date of making payment as specified

in Para 6.3.

6.7 The order of waiver shall be served on the dealer or person or proprietor, as the case may be,

within ten days from the date of such order.

6.8 The Assessing Authority/Recovery Officer/Prescribed Authority shall help the dealer or person

or proprietor, as the case may be, in correct quantification of the amount of interest and penalty.

7. Removal of difficulties. - If any difficulty arises in implementation of this order, the

Commissioner of Commercial Taxes may issue such instructions as are necessary or expedient for

removing such difficulty.

By Order and in the name of the Governor of Karnataka,

PAVANKUMAR MALAPATI

Deputy Secretary to Government [B&R]

Finance Department.

ANNEXURE-1

(Government Order No.FD 9 CSL 2019, dated 21^st February, 2019)

Application for waiver of arrears of penalty and interest under the

Comprehensive Karasamadhana Scheme, 2019

1

Name and address of the dealer

2

Registration Certificate Number under the KST / CST Act

3

Name of the office in which registered

4

(a) Assessment year upto 31.03.2005

(b) Assessment order issued by

(c) Date of assessment/reassessment order/rectification order

(d) Date of penalty order

(e) Date of order of interest

5

(a)(i) Arrears of tax as per assessments/ re-assessments passed on or

before 30.06.2019

Rs….

(ii) Details of payment of arrears of tax as prescribed in this G.O.(CTD

Ref. No. and date)

(b)(i) Arrears of interest as per assessments/ re-assessments passed on or

before 30.06.2019.

Rs….

(ii) Arrears of penalty as per assessments/ re-assessments passed on

or before 30.06.2019.

Rs......

6

Date of withdrawal of the appeal or other application if any

DECLARATION

I….. do hereby solemnly declare that to the best of my knowledge and belief the information

furnished above is true and complete.

Date:

Signature

Place:

Name and status of the person signing.

Name and full address of the business

NOTE: 1. Application to be filed separately for each assessment year under the KST

and CST Act electronically.

2. Copy of the relevant assessment/reassessment order and penalty order and proof of

withdrawal of appeal or any other proceeding to be enclosed to the copy of the

application

required to be submitted to the Assessing Authority.

3. Strike out whichever is not applicable.

⁵

ANNEXURE-1A

(Government Order No. FD 9 CSL 2019, dated 21^st February, 2019)

Application for waiver of arrears of penalty and interest under the

Comprehensive Karasamadhana Scheme, 2019.

1

Name and address of the dealer

2

Registration Certificate Number under the KVAT Act / CST Act

3

Name of the office in which registered

4

(a) Assessment year

(b) Assessment order issued by

(c) Date of assessment/reassessment order/rectification order

(d) Date of penalty order

(e)Date of order of interest

5

(a)(i) Arrears of tax as per assessments/ re-assessments passed on or

before 30.06.2019

Rs….

(ii) Details of payment of arrears of tax as prescribed in this G.O.(CTD

Ref. No. and date)

(b)(i) Arrears of interest as per assessments/ re-assessments passed on

or before 30.06.2019.

Rs….

(ii) Arrears of penalty as per assessments/ re-assessments passed

on or before 30.06.2019.

Rs......

6

Date of withdrawal of the appeal or other application if any

DECLARATION

I….. do hereby solemnly declare that to the best of my knowledge and belief the information

furnished above is true and complete.

Date:

Signature

Place:

Name and status of the person signing.

Name and full address of the business

NOTE: 1. Application to be filed separately for each assessment year under the KVAT /

and CST Act electronically.

2. Copy of the relevant assessment/reassessment order and penalty order and proof

of withdrawal of appeal or any other proceeding to be enclosed to the copy of the application

required to be submitted to the Assessing Authority.

3. Strike out whichever is not applicable.

ANNEXURE-1B

(Government Order No. FD 9 CSL 2019, dated 21^st February, 2019)

Application for waiver of arrears of penalty and interest under the

Comprehensive Karasamadhana Scheme, 2019.

1

Name and address of the dealer

2

Registration Certificate Number / Enrollment Number under the KTEG Act

/ KTPTC & E Act/ KLT Act / KAIT Act

3

Name of the office in which registered

4

(a) Assessment year

(b) Assessment order issued by

(c) Date of assessment/reassessment order/rectification order

(d) Date of penalty order

(e) Date of order of interest

5

(a)(i) Arrears of tax as per assessments/ re-assessments passed on or

before 30.06.2019

Rs….

(ii) Details of payment of arrears of tax as prescribed in this G.O.(CTD

Ref. No. and date)

(b)(i) Arrears of interest as per assessments/ re-assessments passed on or

before 30.06.2019.

Rs….

(ii) Arrears of penalty as per assessments/ re-assessments passed on

or before 30.06.2019.

Rs......

6

Date of withdrawal of the appeal or other application if any

⁶

DECLARATION

I….. do hereby solemnly declare that to the best of my knowledge and belief the information

furnished above is true and complete.

Date:

Signature

Place:

Name and status of the person signing.

Name and full address of the business

NOTE: 1. Application to be filed separately for each assessment year under the

KTEG Act / KTPTC & E Act/ KLT Act / KAIT Act electronically.

2. Copy of the relevant assessment/reassessment order and penalty order and proof of

withdrawal of appeal or any other proceeding to be enclosed to the copy of the

application

required to be submitted to the Assessing Authority.

3. Strike out whichever is not applicable.

ANNEXURE-1C

(Government Order No. FD 9 CSL 2019, dated 21^st February, 2019)

Application for waiver of arrears of penalty and interest under the

Comprehensive Karasamadhana Scheme, 2019.

1

Name and address of the dealer

2

Permit / Registration Certificate Number under the KET Act

3

Name of the office in which registered

4

(a) Week/ Month / Year relating to assessment order

(b) Assessment order issued by

(c) Date of assessment/reassessment order/rectification order

(d) Date of penalty order

(e) Date of order of interest

5

(a)(i) Arrears of tax as per assessments/ re-assessments passed on or

before 30.06.2019

Rs….

(ii) Details of payment of arrears of tax as prescribed in this G.O.(CTD

Ref. No. and date)

(b)(i) Arrears of interest as per assessments/ re-assessments passed on or

before 30.06.2019.

Rs….

(ii) Arrears of penalty as per assessments/ re-assessments passed

on or before 30.06.2019.

Rs......

6

Date of withdrawal of the appeal or other application if any

DECLARATION

I….. do hereby solemnly declare that to the best of my knowledge and belief the information

furnished above is true and complete.

Date:

Signature

Place:

Name and status of the person signing.

Name and full address of the business

NOTE: 1. Application to be filed separately for each assessment Week / Month / Year

under the KET Act electronically.

2. Copy of the relevant assessment/reassessment order and penalty order and proof

of withdrawal of appeal or any other proceeding to be enclosed to the copy of the application

required to be submitted to the Assessing Authority.

3. Strike out whichever is not applicable.

⁷

ANNEXURE-1D

(Government Order No. FD 9 CSL 2019, dated 21^st February, 2019)

Application for waiver of arrears of penalty under Section 72(1)(a) / 72(1)(b) / 74(4) and

interest under the KVAT Act, 2003 under Comprehensive Karasamadhana Scheme, 2019.

1

Name and address of the dealer

2

TIN under the KVAT Act

3

Name of the office in which registered

4

(a) Tax Period / Tax Periods/ Assessment Year

(b) Penalty levied under Section 72(1)(a)

(c) Penalty levied under Section 72(1)(b)

(d) Penalty levied under Section 74(4)

(e) Interest accrued

5

(a)Admitted tax liability as per return / FORM VAT 240

Rs….

(b) Details of payment of admitted tax liability prescribed in

this G.O. on or before 30-06-2019

(CTD Ref. No. and date / Office Receipt No. and date)

6

Date of withdrawal of the appeal or other application if any

DECLARATION

I….. do hereby solemnly declare that to the best of my knowledge and belief the information

furnished above is true and complete.

Date:

Signature

Place:

Name and status of the person signing.

Name and full address of the business

NOTE: 1. Application to be filed separately for tax period / tax periods in a year under the

KVAT Act electronically.

2. Copy of the relevant penalty order / intimation of penalty levied and proof of

withdrawal of appeal or any other proceeding to be enclosed to the copy of the

application required to be submitted to the Prescribed Authority.

3. Strike out whichever is not applicable.

ANNEXURE-II

(Government Order No. FD 9 CSL 2019, dated 21^st February, 2019)

Declaration

I, Sri/Smt/Ms….. do hereby solemnly declare that I am / we are a assessee registered under the the

Karnataka Sales Tax Act, 1957/ Central Sales Tax Act, 1956/ Karnataka Tax on Professions,

Trades, Callings and Employments Act, 1976/ Karnataka Tax on Luxuries Act, 1979/ Karnataka

Agricultural Income Tax Act, 1957 and the Karnataka Entertainment Tax Act, 1958 with R.C.

Number / TIN / Enrollment Number/ Permit Number..............................on the files of the office of

the …..................

I have withdrawn the appeal/other application filed against the assessment /reassessment

or other proceedings concluded for the year/tax periods …...........of the assessment year under the

KST Act / CST Act/ KVAT Act/ KTEG Act/ KTPTC & E Act/ KAIT Act/ KET Act which was pending

before……........... (specify the authority) to avail of the benefit of the Comprehensive Karasamadhana

Scheme, 2019 offered by the Government of Karnataka vide order No…..dated….on….I enclose the

documentary proof for the withdrawal of the appeal or other application.

Date:

Signature

Place:

Name and status of the person signing.

Name and full address of the business

Note: 1. Application to be filed separately for each assessment year/re-Assessment.

2. Strike out whichever is not applicable.

⁸

ANNEXURE-III

(Government Order No. FD 9 CSL 2019, dated 21^st February, 2019)

Order of Waiver

The application and declaration are verified and the assessee is found eligible for waiver of the

arrears of penalty and interest for the assessment/reassessment in terms of Government order

No……dated ……. and the same is accordingly ordered to be waived.

The details are as under:

Sl.No.

Particulars

Details

1

Name and address of the assessee

2

Registration Certificate No. / TIN/ Enrollment No. / Permit No. under

the KST Act / CST Act/ KVAT Act/ KTEG Act/ KTPTC & E Act/ KAIT

Act/ KET Act

3

Office in which registered /LVO

4

Year / Month / Week / Tax Period

5

Assessment order issued by

6

Date of Assessment order

7

Amount of arrears of tax paid in full

Rs….

8

Details of payment of arrears of tax paid in full(CTD Ref. No. and date)

9

Amount of arrears of penalty

Rs….

10

Amount of arrears of interest

Rs….

11

Total arrears of penalty and interest waived (Sl. No. 9+ Sl. No.10)

Rs….

Date:

Place:

Signature,

Name and Designation of the Authority.

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RNI No. KARBIL/2001/47147

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¨sÁUÀ – III

Part – III

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FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IVA

Part–IVA

¨ÉAUÀ¼ÀÆgÀÄ, s¸ÉÆêÀĪÁ

Bengaluru, Monday,

No. FD 47

In exercise of the powers c

Act, 2017 (Karnataka Act 27 of 20

of Karnataka hereby makes the fo

Tax Rules, 2017, namely:-

1. Title and commencem

Services Tax (Amendment) Rules,

(2) Save as otherwise prov

publication in the Official Gazette

2. Amendment of rule

(hereinafter referred to as the s

inserted, namely:-

“(1A) A person applying f

section 52, in a State or Union te

the name of the State or Union t

mention the name of the State or

business is located which may be

3. Amendment of rule 45

from one job worker to another” sh

4. Amendment of rule

following proviso shall be inserted

“Provided also that the

representative shall not be requir

with the provisions of the Informa

5. Amendment of rule 4

following proviso shall be inserted

“Provided also that the

representative shall not be requ

accordance with the provisions of

6. Amendment of rule 54

(a) in sub-rule (2), the foll

“Provided that the sign

representative shall not be require

document in lieu thereof in accor

(Central Act 21 of 2000).”

ª∞ «Ò∏Â

C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ

«±ÉõÀ gÁdå ¥ÀwæPÉ

ªÁgÀ, ¥sɧæªÀj 18, 2019 (ªÀiÁWÀ 29, ±ÀPÀ ªÀµÀð 1

, February 18, 2019 (Magha 29, Shaka Varsha

FINANCE SECRETARIAT

NOTIFICATION (4-W/2017)

CSL 2017, Bengaluru, dated 18/02/2019

conferred by Section 164 of the Karnataka G

017), on the recommendation of the GST Co

ollowing rules further to amend the Karnata

RULES

ment.- (1) These rules may be called the

2019.

vided in these rules, they shall come into fo

.

12.- In the Karnataka Goods and Serv

said rules), in rule 12, after sub-rule (1),

for registration to collect tax in accordance

erritory where he does not have a physical p

territory in PART A of the application in FO

r Union territory in PART B thereof in which

different from the State or Union territory m

5.-In rule 45 of the said rules, in sub-rule

hall be omitted.

46.- In rule 46 of the said rules, after t

d, namely:-

signature or digital signature of the supp

red in the case of issuance of an electronic

ation Technology Act, 2000 (Central Act 21 of

49.- In rule 49 of the said rules, after th

d, namely:-

signature or digital signature of the supp

uired in the case of issuance of an electr

the Information Technology Act, 2000 (Cent

4.- In rule 54 of the said rules,-

lowing proviso shall be inserted, namely:-

nature or digital signature of the suppli

ed in the case of issuance of a consolidated t

dance with the provisions of the Information

∏Â√¿Ê

1940)

1940)

£ÀA. 122

No. 122

.

Goods and Services Tax

ouncil, the Government

aka Goods and Services

Karnataka Goods and

rce on the date of their

vices Tax Rules, 2017

the following shall be

e with the provisions of

presence, shall mention

ORM GST REG-07 and

h the principal place of

mentioned in PART A.”.

(3), the words, “or sent

he fourth proviso, the

plier or his authorised

c invoice in accordance

f 2000).”

he second proviso, the

plier or his authorised

ronic bill of supply in

tral Act 21 of 2000).”

ier or his authorised

tax invoice or any other

n Technology Act, 2000

²

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

“Provided that the signature or digital signature of the supplier or his authorised

representative shall not be required in the case of issuance of ticket in accordance with the

provisions of the Information Technology Act, 2000 (Central Act 21 of 2000).”

7. Amendment of rule 89.- In rule 89 of the said rules, in sub-rule (5) in the explanation for

clause (b), the following shall be substituted, namely:-

“Adjusted Total turnover” and “relevant period” shall have the same meaning as assigned to

them in sub-rule (4).”

8. Amendment of rule 96.- In rule 96 of the said rules, in sub-rule (1), in clause (a), after

the words “export goods duly files”, the words “a departure manifest or” shall be inserted.

9. Amendment of rule 101.- In rule 101 of the said rules, in sub-rule (1), after the words

“financial year”, the words “or part thereof” shall be inserted.

10. Insertion of new rule 109B.- After rule 109A of the said rules, the following rule shall

be inserted, namely:-

“109B. Notice to person and order of Revisional Authority in case of revision.- (1) Where

the Revisional Authority decides to pass an order in revision under section 108 which is

likely to affect the person adversely, the Revisional Authority shall serve on him a notice in

FORM GST RVN-01 and shall give him a reasonable opportunity of being heard.

(2) The Revisional Authority shall, along with its order under sub-section (1) of section

108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount

of demand confirmed.”.

11. Amendment of rule 138.- In rule 138 of the said rules, in sub-rule (1), for Explanation

1, the following Explanation shall be substituted, namely:-

“Explanation1. – For the purposes of this rule, the expression “handicraft goods” has the

meaning as assigned to it in the Government of India, Ministry of Finance, Notification No. 56/2018-

Central Tax, dated the 23rd October, 2018, published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i), vide number G.S.R 1056 (E), dated the 23rd October, 2018 as amended

from time to time.”

12. Insertion of new rule 138E.- After rule 138D of the said rules, from a date to be notified

later, the following rule shall be inserted, namely:-

“138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.-

Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor,

consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the

information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a

supplier or a recipient, who,—

(a)

being a person paying tax under section 10, has not furnished the returns for two

consecutive tax periods; or

(b)

being a person other than a person specified in clause (a), has not furnished the

returns for a consecutive period of two months:

“Provided that, the Commissioner may, on sufficient cause being shown and for

reasons to be recorded in writing, by order, allow furnishing of the said information in PART

A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by

him:

Provided further that, no order rejecting the request of such person to furnish the

information in PART A of FORM GST EWB 01 under the first proviso shall be passed

without affording the said person a reasonable opportunity of being heard:

Provided also that, the permission granted or rejected by the Commissioner of State

tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may

be, rejected by the Commissioner.

Explanation:– For the purposes of this rule, the expression “Commissioner” shall mean the

jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).”

13. Amendment of rule 142.- In rule 142 of the said rules, in sub-rule (5), after the words

and letters “section 74”, the words and letters “or sub-section (12) of section 75” shall be inserted.

14. Substitution of FORM GST RFD-01.-For FORM GST RFD-01 of the said rules, the

following form shall be substituted, namely:-

³

“FORM-GST-RFD-01

[See rule 89(1)]

Application for Refund

(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered

person and other registered taxable person)

1.

GSTIN /

Temporary

ID

2.

Legal Name

3.

Trade

Name, if

any

4.

Address

5.

Tax period

(if

applicable)

From <Year><Month> To <Year><Month>

6.

Amount of

Refund

Claimed

(Rs.)

Act

Tax

Interest

Penalty

Fees

Others

Total

Central

tax

State / UT

tax

Integrated

tax

Cess

Total

7.

Grounds of

refund

claim (select

from drop

down)

(a)

Excess balance in Electronic Cash Ledger

(b)

Exports of services- with payment of tax

(c)

Exports of goods / services- without payment of tax

(accumulated ITC)

(d)

On account of order

Sr.

No.

Type of order

Order

no.

Order

date

Order

Issuing

Authority

Payment

reference

no.,

if

any

(i)

Assessment

(ii)

Finalization

of Provisional

assessment

⁴

[DECLARATION [second proviso to section 54(3)]

I hereby declare that the goods exported are not subject to any export duty. I also

declare that I have not availed any drawback of central excise duty/service tax/central

tax on goods or services or both and that I have not claimed refund of the integrated tax

paid on supplies in respect of which refund is claimed.

Signature

Name –

Designation / Status”]

(iii)

Appeal

(iv)

Any other order (specify)

(e)

ITC accumulated due to inverted tax structure

[clause (ii) of first proviso to section 54(3)]

(f)

On account of supplies made to SEZ unit/ SEZ developer

(with payment of tax)

(g)

On account of supplies made to SEZ unit/ SEZ developer

(without payment of tax)

(h)

Recipient of deemed export supplies/ Supplier of deemed export

supplies

(i)

Tax paid on a supply which is not provided, either wholly or partially,

and for which invoice has not been issued (tax paid on advance

payment)

(j)

Tax paid on an intra-State supply which is subsequently held to be

inter-State supply and vice versa(change of POS)

(k)

Excess payment of tax, if any

(l)

Any other (specify)

8.

Details

of

Bank

account

Name of

bank

Address of branch

IFSC

Type

of

account

Account

No.

9.

Whether Self-Declaration filed by Applicant u/s 54(4), if

applicable

Yes No

DECLARATION [section 54(3)(ii)]

I hereby declare that the refund of input tax credit claimed in the application

does not include ITC availed on goods or services used for making ‘nil’ rated or fully

exempt supplies.

Signature

Name –

Designation / Status

⁵

DECLARATION [rule 89(2)(g)]

(For recipient/supplier of deemed export)

In case refund claimed by recipient

I hereby declare that the refund has been claimed only for those invoices which have been detailed

in statement 5B for the tax period for which refund is being claimed and the amount does not

exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also

declare that the supplier has not claimed refund with respect to the said supplies.

In case refund claimed by supplier

I hereby declare that the refund has been claimed only for those invoices which have been detailed

in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient

shall not claim any refund with respect of the said supplies and also, the recipient has not availed

any input tax credit on such supplies.

Signature

Name –

Designation / Status

UNDERTAKING

I hereby undertake to pay back to the Government the amount of refund sanctioned along with

interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of

section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied

with in respect of the amount refunded.

Signature

Name –

Designation / Status

DECLARATION [rule 89(2)(f)]

I hereby declare that the Special Economic Zone unit /the Special Economic

Zone developer has not availed of the input tax credit of the tax paid by the

applicant, covered under this refund claim.

Signature

Name –

Designation / Status

⁶

Annexure-1

Statement -1 [rule 89(5)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section

54(3)]

(Amount in Rs.)

Turnover of

inverted rated

supply of

goods and

services

Tax payable

on such

inverted

rated supply

of goods and

services

Adjusted

total

turnover

Net input tax

credit

Maximum refund

amount to be

claimed

[(1×4÷3)-2]

1

2

3

4

5

SELF- DECLARATION [rule 89(2)(l)]

I ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm

and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax,

interest, or any other amount for the period from---to----, claimed in the refund

application, the incidence of such tax and interest has not been passed on to any

other person.

Signature

Name –

Designation / Status

10. Verification

I/We <Taxpayer Name> hereby solemnly affirm and declare that the

information given herein above is true and correct to the best of my/our

knowledge and belief and nothing has been concealed therefrom.

I/We declare that no refund on this account has been received by me/us

earlier.

Place

Signature of Authorised Signatory

Date

(Name)

Designation/ Status

(This Declaration is not required to be furnished by applicants, who are claiming refund under

clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

⁷

Statement 1A [rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section

54(3)]

Sl.

No

.

Details of invoices of

inward supplies of

inputs received

Tax paid on inward

supplies of inputs

Details of invoices of

outward supplies issued

Tax paid on

outward supplies

GSTI

N of

the

suppl

ier *

No

.

Da

te

Taxa

ble

Value

Integ

rate

d

Tax

Cen

tral

Tax

State

Tax

/Uni

on

territ

ory

Tax

No.

Dat

e

Taxa

ble

Valu

e

Invoice

type

(B2B/

B2C)

Int

egr

ate

d

Tax

Cent

ral

Tax

State

Tax

/Uni

on

territ

ory

Tax

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

* In case of imports or supplies received under reverse charge mechanism [sub-section (3) ofsection

9 of the CGST/SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean

GSTIN of applicant (recipient).

Statement- 2 [rule 89(2)(c)]

Refund Type: Exports of services with payment of tax

(Amount in Rs.)

Sr.

No.

Invoice details

Integrated tax

Cess

BRC/ FIRC Integrated

tax and

cess

involved

in debit

note, if

any

Integrated

tax and

cess

involved

in credit

note, if

any

Net

Integrated

tax and

cess

(6+7+10 -

11)

No.

Date

Value

Taxable

value

Amt.

No.

Date

1

2

3

4

5

6

7

8

9

10

11

12

Statement- 3 [rule 89(2)(b) and 89(2)(c)]

Refund Type: Export without payment of tax (accumulated ITC)

(Amount in Rs.)

Sr. No.

Invoice details

Goods/

Services

(G/S)

Shipping bill/ Bill of

export

EGM Details BRC/ FIRC

No.

Date

Value

Port code

No.

Date Ref No. Date

No.

Date

1

2

3

4

5

6

7

8

9

10

11

12

Statement- 3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

Turnover of zero

rated supply of goods

and services

Net input tax

credit

Adjusted total

turnover

Refund amount

(1×2÷3)

1

2

3

4

⁸

Statement-4 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

(Amount in Rs.)

GSTIN

of

recipien

t

Invoice details

Shipping

bill/ Bill

of export/

Endorsed

invoice by

SEZ

Integrated Tax

Ces

s

Integrate

d tax and

cess

involved

in debit

note, if

any

Integrate

d tax and

cess

involved

in credit

note, if

any

Net

Integrate

d tax and

cess

(8+9+10–

11)

No

.

Dat

e

Valu

e

No

.

Dat

e

Taxabl

e Value

Amt

.

1

2

3

4

5

6

7

8

9

10

11

12

Statement-5 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)

(Amount in Rs.)

Sr. No.

Invoice details

Goods/ Services

(G/S)

Shipping bill/ Bill of export/

Endorsed invoice no.

No.

Date

Value

No.

Date

1

2

3

4

5

6

7

Statement-5A [rule 89(4)]

Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of tax

(accumulated ITC) – calculation of refund amount

(Amount in Rs.)

Turnover of zero rated

supply of goods and

services

Net input tax

credit

Adjusted total

turnover

Refund amount

(1×2÷3)

1

2

3

4

Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs)

Sl.

No.

Details of invoices of outward supplies

in case refund is claimed by

supplier/Details of invoices of inward

supplies in case refund is claimed by

recipient

Tax paid

GSTIN of

the

supplier

No.

Date

Taxable

Value

Integrated

Tax

Central

Tax

State Tax /Union

Territory Tax

Cess

1

2

3

4

5

6

7

8

9

⁹

Statement-6 [rule 89(2)(j)]

Refund Type: On account of change in POS (inter-State to intra-State and vice versa)

Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No:

Order Date:

(Amount in Rs.)

Recipient

’s

GSTIN/

UIN

Name

(in case

B2C)

Invoice details

Details of tax paid on transaction

considered as intra –State / inter-

State transaction earlier

Taxes re-assessed on transaction

which were held inter State /

intra-State supply subsequently

Integrate

d tax

Centr

al tax

State

/ UT

tax

Ces

s

Place

of

Suppl

y

Integrate

d tax

Centr

al tax

State

/ UT

tax

Ces

s

Place

of

Suppl

y

No

.

Dat

e

Valu

e

Taxabl

e

Value

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

Statement-7 [rule 89(2)(k)]

Refund Type: Excess payment of tax, if any in case of last return filed.

(Amount in Rs.)

Tax period

ARN of

return

Date of

filing

return

Tax Payable

Integrated

tax

Central

tax

State/

UT tax

Cess

1

2

3

4

5

6

7

Annexure-2

Certificate [rule 89(2)(m)]

This is to certify that in respect of the refund amounting to Rs.<<>> -------------- (in words) claimed

by M/s----------------- (Applicant’s Name) GSTIN/ Temporary ID------- for the tax period < ---->, the

incidence of tax and interest, has not been passed on to any other person. This certificate is based

on the examination of the books of account and other relevant records and returns particulars

maintained/ furnished by the applicant.

Signature of the Chartered Accountant/ Cost Accountant:

Name:

Membership Number:

Place:

Date:

Note - This Certificate is not required to be furnished by the applicant, claiming refund under

clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of

the Act.

Instructions –

1. Terms used:

a. B to C:

From registered person to unregistered person

b. EGM:

Export General Manifest

c. GSTIN:

Goods and Services Tax Identification Number

d. IGST:

Integrated goods and services tax

10

e. ITC:

Input tax credit

f.

POS:

Place of Supply (Respective State)

g. SEZ:

Special Economic Zone

h. Temporary ID:

Temporary Identification Number

i.

UIN:

Unique Identity Number

2. Refund of excess amount available in electronic cash ledger can also be claimed through return

or by filing application.

3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.

4. Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete in all

respects.

5. Claim of refund on export of goods with payment of IGST shall not be processed through this

application.

6. Bank account details should be as per registration data. Any change in bank details shall first be

amended in registration particulars before quoting in the application.

7. Declaration shall be filed in cases wherever required.

8. ‘Net input tax credit’ means input tax credit availed on inputs during the relevant period for the

purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A

and 5A.

9. ‘Adjusted total turnover’ means the turnover in a State or a Union territory, as defined under

clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies,

during the relevant period.

10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and

GSTR-2.

11. BRC or FIRC details will be mandatory where refund is claimed against export of services details

of shipping bill and EGM will be mandatory to be provided in case of export of goods.

12. Where the invoice details are amended (including export), refund shall be allowed as per the

calculation based on amended value.

13. Details of export made without payment of tax shall be reported in Statement-3.

14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer

without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).

15. ‘Turnover of zero rated supply of goods and services’ shall have the same meaning as defined in

rule 89(4).”.

11

15. Substitution of FORM GST RFD-01A.-For FORM GST RFD-01A of the said rules, the

following form shall be substituted, namely:-

“FORM-GST-RFD-01 A

[See rules 89(1) and 97A]

Application for Refund (Manual)

(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and

other registered taxable person)

1.

GSTIN /

Temporary ID

2.

Legal Name

3.

Trade Name, if

any

4.

Address

5.

Tax period

(if applicable)

From <Year><Month> To <Year><Month>

6.

Amount of Refund

Claimed (Rs.)

Act

Tax

Interest

Penalty

Fees

Others

Total

Central tax

State

/

UT

tax

Integrated tax

Cess

Total

7.

Grounds of

Refund Claim

(select from drop

down)

(a)

Excess balance in Electronic Cash Ledger

(b)

Exports of services- with payment of tax

(c)

Exports of goods / services- without payment of tax (accumulated

ITC)

(d)

ITC accumulated due to inverted tax structure [under clause (ii) of

first proviso to section 54(3)]

(e)

On account of supplies made to SEZ unit/ SEZ developer (with

payment of tax)

(f)

On account of supplies made to SEZ unit/ SEZ developer (without

payment of tax)

(g)

Recipient of deemed export supplies/ Supplier of deemed export

supplies

(h)

On account of order

Sl.

No.

Type of order

Order

No.

Order

date

Order

Issuing

Authority

Payment

reference

no., if any

(i)

Assessment

(ii)

Finalization

of

Provisional

assessment

(iii)

Appeal

(iv)

Any other order

(specify)

(i)

Tax paid on an intra-State supply which is subsequently held to be

inter-State supply and vice versa (change of POS)

(j)

Excess payment of tax, if any

(k)

Any other (specify)

12

[DECLARATION [second proviso to section 54(3)]

I hereby declare that the goods exported are not subject to any export duty. I also

declare that I have not availed any drawback of central excise duty/service tax/central

tax on goods or services or both and that I have not claimed refund of the integrated tax

paid on supplies in respect of which refund is claimed.

Signature

Name –

Designation / Status].

DECLARATION [rule 89(2)(g)]

(For recipient/supplier of deemed export)

In case refund claimed by recipient

I hereby declare that the refund has been claimed only for those invoices which have been detailed in

statement 5B for the tax period for which refund is being claimed and the amount does not exceed the

amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the

supplier has not claimed refund with respect to the said supplies.

In case refund claimed by supplier

I hereby declare that the refund has been claimed only for those invoices which have been detailed in

statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any

refund with respect of the said supplies and also, the recipient has not availed any input tax credit on

such supplies.

Signature

Name –

Designation / Status

UNDERTAKING

I hereby undertake to pay back to the Government the amount of refund sanctioned along with

interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of

section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied

with in respect of the amount refunded.

Signature

Name –

Designation / Status

DECLARATION [section 54(3)(ii)]

I hereby declare that the refund of ITC claimed in the application does not include ITC availed on

goods or services used for making ‘nil’ rated or fully exempt supplies.

Signature

Name –

Designation / Status

DECLARATION [rule 89(2)(f)]

I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not

availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

Signature

Name –

Designation / Status

13

Annexure-1

Statement -1 [rule 89(5)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section

54(3)]

(Amount in Rs.)

Turnover of

inverted rated

supply of

goods and

services

Tax payable on

such inverted

rated supply of

goods and services

Adjusted

total

turnover

Net input tax

credit

Maximum refund

amount to be

claimed

[(1×4÷3)-2]

1

2

3

4

5

Statement 1A [rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section

54(3)]

Sl

.

N

o.

Details of invoices of

inward supplies of

inputs received

Tax paid on inward

supplies of inputs

Details of invoices of

outward supplies issued

Tax paid on outward

supplies

GSTI

N of

the

supp

lier *

N

o.

Da

te

Taxa

ble

Valu

e

Integr

ated

Tax

Cent

ral

Tax

State

Tax

/Uni

on

territ

ory

Tax

N

o.

Da

te

Taxa

ble

Valu

e

Invoice

type

(B2B/

B2C)

Integr

ated

Tax

Cent

ral

Tax

State

Tax

/Uni

on

territ

ory

Tax

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

* In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section

9 of the CGST/SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean

GSTIN of applicant (recipient).

SELF- DECLARATION [rule 89(2)(l)]

I/We ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and

certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any

other amount for the period from---to----, claimed in the refund application, the incidence of such

tax and interest has not been passed on to any other person.

Signature

Name –

Designation / Status

(This Declaration is not required to be furnished by applicants, who are claiming refund under

clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

8. Verification

I/We<Taxpayer Name> hereby solemnly affirm and declare that the information given

herein above is true and correct to the best of my/our knowledge and belief and nothing

has been concealed there from.

I/We declare that no refund on this account has been received by me/us

earlier.

Place

Signature of Authorised Signatory

Date

(Name)

Designation/ Status

14

Statement- 2 [rule 89(2)(c)]

Refund Type: Exports of services with payment of tax

(Amount in Rs.)

Sr.

No.

Invoice details

Integrated tax

Cess

BRC/ FIRC

Integra

ted tax

and

cess

involve

d in

debit

note, if

any

Integrated

tax and

cess

involved in

credit note,

if any

Net

Integrated

tax and

cess

(6+7+10 -

11)

No.

Date

Valu

e

Taxab

le

value

Amt.

No.

Date

1

2

3

4

5

6

7

8

9

10

11

12

Statement- 3 [rule 89(2)(b) and 89(2)(c)]

Refund Type: Export without payment of tax (accumulated ITC)

(Amount in Rs.)

Sr.

No.

Invoice details

Goods/

Services

(G/S)

Shipping bill/ Bill of

export

EGM Details

BRC/ FIRC

No.

Date

Value

Port code

No.

Date

Ref

No.

Date

No.

Date

1

2

3

4

5

6

7

8

9

10

11

12

Statement- 3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

Turnover of zero rated

supply of goods and

services

Net input tax

credit

Adjusted total

turnover

Refund amount

(1×2÷3)

1

2

3

4

15

Statement-4 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

(Amount in Rs.)

GSTIN

of

recipient

Invoice details

Shipping

bill/ Bill of

export/

Endorsed

invoice by

SEZ

Integrated Tax

Cess

Integrated

tax and

cess

involved

in debit

note, if

any

Integrated

tax and

cess

involved

in credit

note, if

any

Net

Integrated

tax and

cess

(8+9+10–

11)

No.

Date

Value

No.

Date

Taxable

Value

Amt.

1

2

3

4

5

6

7

8

9

10

11

12

Statement-5A [rule 89(4)]

Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax

(accumulated ITC) – calculation of refund amount

(Amount in Rs.)

Turnover of zero rated

supply of goods and

services

Net input tax

credit

Adjusted total

turnover

Refund amount

(1×2÷3)

1

2

3

4

Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs)

Sl.

No.

Details of invoices of outward supplies

in case refund is claimed by

supplier/Details of invoices of inward

supplies in case refund is claimed by

recipient

Tax paid

GSTIN of

the

supplier

No.

Date

Taxable

Value

Integrated

Tax

Central

Tax

State Tax /Union

Territory Tax

Cess

1

2

3

4

5

6

7

8

9

16

Statement-6 [rule 89(2)(j)]

Refund Type: On account of change in POS (inter-State to intra-State and vice versa)

Order Details (issued in pursuance of sections 77(1) and 77(2), if any:

Order No:

Order Date:

(Amount in Rs.)

Recipients’

GSTIN/

UIN

Name

(in case

B2C)

Invoice details

Details of tax paid on transaction

considered as intra –State / inter-

State transaction earlier

Taxes re-assessed on transaction

which were held inter State / intra-

State supply subsequently

Integrated

tax

Central

tax

State/

UT

tax

CessPlace

of

Supply

Integrated

tax

Central

tax

State/

UT

tax

CessPlace

of

Supply

No.DateValueTaxable

Value

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

Statement-7 [rule 89(2)(k)]

Refund Type: Excess payment of tax, if any in case of last return filed.

(Amount in Rs.)

Tax period

ARN of

return

Date of

filing

return

Tax Paid in Excess

Integrated

tax

Central

tax

State/

UT tax

Cess

1

2

3

4

5

6

7

”.

17

16.Substitution of FORM GSTR 9.-For FORM GSTR 9 of the said rules, the following form

shall be substituted, 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 made 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 suppliesmade during the financial year on

which tax is payable

A

Supplies made to un-registered

persons (B2C)

B

Supplies made to registered persons

(B2B)

C

Zero rated supply (Export) on

payment of tax (except supplies to

SEZs)

D

Supply to SEZs on payment of tax

E

Deemed Exports

F

Advances on which tax has been

paid but 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)

18

N

Supplies and advances on which

tax is to be paid (H + M) above

5

Details of Outward supplies made during the financial year on which tax is not payable

A

Zero rated supply (Export)

without payment of tax

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 (includes ‘no

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 for the financial year

Description

Type

Central

Tax

State

Tax /

UT Tax

Integrate

d Tax

Cess

1

2

3

4

5

6

6

Details of ITC availed 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)

<Auto>

<Auto>

<Auto>

<Auto

>

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

19

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)

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 for the financial year

A

As per Rule 37

B

As per Rule 39

C

As per Rule 42

D

As per Rule 43

E

As per section 17(5)

F

Reversal of TRAN-I credit

G

Reversal of TRAN-II credit

H

Other reversals (pl. specify)

I

Total ITC Reversed (Sum of A to H above)

J

Net ITC Available for Utilization (6O - 7I)

8

Other ITC related information

A

ITC as per GSTR-2A (Table 3 & 5 thereof)

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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

F

ITC available but ineligible

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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