EXTRAORDINARY
PUBLISHED BY AUTHORITY
No.1669, CUTTACK, TUESDAY, SEPTEMBER 4, 2018/BHADRA 13, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 4th September, 2018
S.R.O. No. 376/2018–— In exercise of the powers conferred by Section 164 of the
Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on
recommendation of the Goods and Services Tax Council, do hereby make the following rules
further to amend the Odisha Goods and Services Tax Rules, 2017, namely:—
1. (1) These rules may be called the Odisha Goods and Services Tax (Eighth Amendment)
Rules, 2018.
(2) Rules 1,2,3,4,5,7,8, 9, 10 and 11 shall come into force on the date of their publication in
the Odisha Gazette.
(3) Rule 6 shall be deemed to have come into force with effect from the 23rd October,
2017.
2. In the Odisha Goods and Services Tax Rules, 2017, (hereinafter referred to as the said
rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:—
“Provided that where the person instead of replying to the notice served under sub-rule
(1) for contravention of the provisions contained in clause (b) or clause (c) of sub-
section (2) of Section 29, furnishes all the pending returns and makes full payment of the
tax dues along with applicable interest and late fee, the proper officer shall drop the
proceedings and pass an order in FORM GST-REG 20.”.
3. In the said rules, in rule 36, in sub-rule (2), the following proviso shall be inserted,
namely:—
“Provided that if the said document does not contain all the specified particulars but
contains the details of the amount of tax charged, description of goods or services, total
value of supply of goods or services or both, GSTIN of the supplier and recipient and
place of supply in case of inter-State supply, input tax credit may be availed by such
registered person.”.
4. In the said rules, in rule 55, in sub-rule (5), after the words “completely knocked down
condition”, the words “or in batches or lots” shall be inserted.
5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be
substituted, namely:—
2
‘(E) “Adjusted Total Turnover” means the sum total of the value of—
(a) the turnover in a State or a Union territory, as defined under clause (112)
of Section 2, excluding the turnover of services; and
(b) the turnover of zero-rated supply of services determined in terms of
clause (D) above and non-zero-rated supply of services, excluding—
(i) the value of exempt supplies other than zero-rated supplies; and
(ii) the turnover of supplies in respect of which refund is claimed under
sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant
period.’.
6. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted,
namely:—
“(10) The persons claiming refund of integrated tax paid on exports of goods or services
should not have —
(a) received supplies on which the benefit of the Government of Odisha, Finance
Department notification No. 30285-FIN-CT1-TAX-0043/2017, dated the 18th
October, 2017 published in the Extraordinary issue of the Odisha Gazette
No.1685, dated 18th October, 2017 bearing S.R.O.No. 502/2017 or Finance
Department notification No. 30640-FIN-CT1-TAX-0043/2017, dated the 23rd
October, 2017 published in the Extraordinary issue of the Odisha Gazette No.
1705, dated the 23rd October, 2017, bearing S.R.O. No. 510/2017 or
Government of India, Ministry of Finance notification No. 41/2017-Integrated
Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R 1321 (E),
dated the 23rd October, 2017 has been availed; or
(b) availed the benefit under notification No. 78/2017-Customs, dated the 13th
October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i),vide number G.S.R 1272(E), dated the 13th October, 2017 or
notification No. 79/2017-Customs, dated the 13th October, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, sub-section (i),vide number
G.S.R 1299 (E), dated the 13th October, 2017.”.
7. In the said rules, in rule 138A, in sub-rule (1), after the first proviso the following proviso
shall be inserted, namely:—
“Provided further that in case of imported goods, the person in charge of a
conveyance shall also carry a copy of the bill of entry filed by the importer of such
goods and shall indicate the number and date of the bill of entry in Part A of FORM
GST EWB-01.”.
8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted,
namely:—
3
“FORM GST REG-20
[See rule 22(4)]
Reference No. -
Date -
To
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date-
Order for dropping the proceedings for cancellation of registration
This has reference to your reply filed vide ARN ---------- dated ------------- in response
to the show cause notice referred to above. Upon consideration of your reply and/or
submissions made during hearing, the proceedings initiated for cancellation of
registration stands vacated for the following reasons:
<<text>>
or
The above referred show cause notice was issued for contravention of the provisions of
clause (b) or clause (c) of sub-section (2) of Section 29 of the Central Goods Services
Tax Act, 2017. As you have filed all the pending returns which were due on the date of
issue of the aforesaid notice, and have made full payment of tax along with applicable
interest and late fee, the proceedings initiated for cancellation of registration are hereby
dropped.
Signature
< Name of the Officer>
Designation
Jurisdiction
Place:
Date:
”.
4
9. In the said rules, for FORM GST ITC-04, the following FORM shall be substituted,
namely:—
“FORM GST ITC-04
[See rule 45(3)]
Details of goods/capital goods sent to job worker and received back
1.
GSTIN -
2.
(a) Legal name -
(b) Trade name, if any –
3. Period:
Quarter -
Year -
4. Details of inputs/capital goods sent for jobwork (includes inputs/capital goods directly sent to
place of business /premises of job worker)
GSTIN
/ State in
case of
unregister
ed
jobworke
r
Chall
an
No.
Chall
an
date
Descripti
on of
goods
UQ
C
Quanti
ty
Taxab
le
value
Type of
goods
(Inputs/cap
ital goods)
Rate of tax (%)
Centr
al tax
Stat
e/
UT
tax
Integrat
ed tax
Ces
s
1
2
3
4
5
6
7
8
9
10
11
12
5. Details of inputs/capital goods received back from job worker or sent out from business place of job
work
(A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for
job work; and losses and wastes:
GSTIN /
State of job
worker if
unregistere
d
Challan
No.
issued
by job
worker
under
which
goods
have
been
receive
d back
Date of
challan
issued
by job
worker
under
which
goods
have
been
receive
d back
Descriptio
n of goods
UQ
C
Quantit
y
Origin
al
challan
No.
under
which
goods
have
been
sent
for job
work
Origin
al
challan
date
under
which
goods
have
been
sent
for job
work
Natur
e of
job
work
done
by job
worke
r
Losses &
wastes
UQ
C
Quantit
y
1
2*
3*
4
5
6
7*
8*
9
10
11
5
(B) Details of inputs / capital goods received back from job worker other than the job worker to whom such
goods were originally sent for job work; and losses and wastes:
GSTIN /
State of job
worker if
unregistere
d
Challan
No.
issued
by job
worker
under
which
goods
have
been
receive
d back
Date of
challan
issued
by job
worker
under
which
goods
have
been
receive
d back
Descriptio
n of goods
UQ
C
Quantit
y
Origin
al
challan
No.
under
which
goods
have
been
sent
for job
work
Origin
al
challan
date
under
which
goods
have
been
sent
for job
work
Natur
e of
job
work
done
by job
worke
r
Losses &
wastes
UQ
C
Quantit
y
1
2*
3*
4
5
6
7*
8*
9
10
11
(C) Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job
worker; and losses and wastes:
GSTIN /
State of job
worker if
unregistere
d
Invoice
No. in
case
supplie
d from
premise
s of job
worker
issued
by the
Principa
l
Invoice
date in
case
supplie
d from
premise
s of job
worker
issued
by the
Principa
l
Descriptio
n of goods
UQ
C
Quantit
y
Origin
al
challan
no.
under
which
goods
have
been
sent
for job
work
Origin
al
challan
date
under
which
goods
have
been
sent
for job
work
Natur
e of
job
work
done
by job
worke
r
Losses &
wastes
UQ
C
Quantit
y
1
2
3
4
5
6
7*
8*
9
10
11
Instructions:
1. Multiple entry of items for single challan may be filled.
2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are
required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are
optional.
6
3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one
correspondence between goods sent for job work and goods received back after job work is not
possible.
6. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of
my knowledge and belief and nothing has been concealed therefrom.
Signature
Place
Name of Authorised
Signatory ………
Date
Designation /
Status…………………
”.
10. In the said rules, after FORM GSTR-8, the following FORMS shall be inserted,
namely:—
“FORM GSTR-9
(See rule 80)
Annual Return
Pt. I
Basic Details
1
Financial Year
2
GSTIN
3A
Legal Name
3B
Trade Name (if any)
Pt. II
Details of Outward and inward supplies declared during the financial year
(Amount in ₹ in all tables)
Nature of Supplies
Taxable Value
Central
Tax
State
Tax /
UT
Tax
Integrated
Tax
Cess
1
2
3
4
5
6
4
Details of advances, inward and outward supplies on which tax is payable as declared in returns filed
during the financial year
A
Supplies made to un-registered
persons (B2C)
B
Supplies made to registered persons
(B2B)
C
Zero rated supply (Export) on
payment of tax (except supplies to
SEZs)
D
Supply to SEZs on payment of tax
E
Deemed Exports
F
Advances on which tax has been
paid but invoice has not been issued
(not covered under (A) to (E) above)
G
Inward supplies on which tax is to be
paid on reverse charge basis
H
Sub-total (A to G above)
7
I
Credit Notes issued in respect of
transactions specified in (B) to (E)
above (-)
J
Debit Notes issued in respect of
transactions specified in (B) to (E)
above (+)
K
Supplies / tax declared through
Amendments (+)
L
Supplies / tax reduced through
Amendments (-)
M
Sub-total (I to L above)
N
Supplies and advances on which tax
is to be paid (H + M) above
5
Details of Outward supplies on which tax is not payable as declared in returns filed during the financial
year
A
Zero rated supply (Export) without
payment of tax
B
Supply to SEZs without payment of
tax
C
Supplies on which tax is to be paid
by the recipient on reverse charge
basis
D
Exempted
E
Nil Rated
F
Non-GST supply
G
Sub-total (A to F above)
H
Credit Notes issued in respect of
transactions specified
in A to F above (-)
I
Debit Notes issued in respect of
transactions specified
in A to F above (+)
J
Supplies declared through
Amendments (+)
K
Supplies reduced through
Amendments (-)
L
Sub-Total (H to K above)
M
Turnover on which tax is not to be
paid (G + L above)
N
Total Turnover (including advances)
(4N + 5M - 4G above)
Pt. III
Details of ITC as declared in returns filed during the financial year
Description
Type
Central
Tax
State
Tax /
UT
Tax
Integrated
Tax
Cess
1
2
3
4
5
6
6
Details of ITC availed as declared in returns filed during the financial year
A
Total amount of input tax credit availed through FORM
GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
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B
Inward supplies (other than imports
and inward supplies liable to reverse
charge but includes services received
from SEZs)
Inputs
Capital Goods
Input Services
C
Inward supplies received from
Inputs
8
unregistered persons liable to reverse
charge (other than B above)on which
tax is paid & ITC availed
Capital Goods
Input Services
D
Inward supplies received from
registered persons liable to reverse
charge (other than B above) on
which tax is paid and ITC availed
Inputs
Capital Goods
Input Services
E
Import of goods (including supplies
from SEZs)
Inputs
Capital Goods
F
Import of services (excluding inward supplies from
SEZs)
G
Input Tax credit received from ISD
H
Amount of ITC reclaimed (other than B above) under the
provisions of the Act
I
Sub-total (B to H above)
J
Difference (I - A above)
K
Transition Credit through TRAN-I (including revisions if
any)
L
Transition Credit through TRAN-II
M
Any other ITC availed but not specified above
N
Sub-total (K to M above)
O
Total ITC availed (I+ N above)
7
Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year
A
As per Rule 37
B
As per Rule 39
C
As per Rule 42
D
As per Rule 43
E
As per section 17(5)
F
Reversal of TRAN-I credit
G
Reversal of TRAN-II credit
H
Other reversals (pl. specify)
I
Total ITC Reversed (A to H above)
J
Net ITC Available for Utilization (6O - 7I)
8
Other ITC related information
A
ITC as per GSTR-2A(Table 3 & 5 thereof)
<Auto>
<Auto>
<Auto>
<Auto>
B
ITC as per sum total of 6(B) and 6(H) above
<Auto>
C
ITC on inward supplies (other than imports and inward
supplies liable to reverse charge but includes services
received from SEZs) received during 2017-18 but availed
during April to September, 2018
D
Difference [A-(B+C)]
E
ITC available but not availed (out of D)
F
ITC available but ineligible (out of D)
G
IGST paid on import of goods (including supplies from
SEZ)
H
IGST credit availed on import of goods (as per 6(E)
above)
<Auto>
I
Difference (G-H)
J
ITC available but not availed on import of goods (Equal
to I)
9
K
Total ITC to be lapsed in current financial year
(E + F + J)
<Auto>
<Auto>
<Auto>
<Auto>
Pt. IV
Details of tax paid as declared in returns filed during the financial year
9
Description
Tax Payable
Paid through cash
Paid through ITC
Central
Tax
State
Tax /
UT
Tax
Integrated
Tax
Cess
1
2
3
4
5
6
7
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Other
Pt. V
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or
upto date of filing of annual return of previous FY whichever is earlier
Description
Taxable Value
Central
Tax
State
Tax /
UT
Tax
Integrated
Tax
Cess
1
2
3
4
5
6
10
Supplies / tax declared through
Amendments (+) (net of debit notes)
11
Supplies / tax reduced through
Amendments (-) (net of credit notes)
12
Reversal of ITC availed during
previous financial year
13
ITC availed for the previous
financial year
14
Differential tax paid on account of declaration in 10 & 11 above
Description
Payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Pt. VI
Other Information
15
Particulars of Demands and Refunds
Details
Central
Tax
State Tax /
UT Tax
Integrated Tax
Cess
Interest
Penalty
Late Fee /
Others
1
2
3
4
5
A
Total
Refund
claimed
B
Total
Refund
sanctioned
C
Total
Refund
Rejected
10
D
Total
Refund
Pending
E
Total
demand of
taxes
F
Total
taxes paid
in respect
of E
above
G
Total
demands
pending
out of E
above
16
Information on supplies received from composition taxpayers, deemed supply under section 143 and goods
sent on approval basis
Details
Taxable Value
Central
Tax
State
Tax /
UT
Tax
Integrated
Tax
Cess
1
2
3
4
5
6
A
Supplies received from Composition
taxpayers
B
Deemed supply under Section 143
C
Goods sent on approval basis but not
returned
17
HSN Wise Summary of outward supplies
HSN
Code
UQC
Total
Quantity
Taxable
Value
Rate of Tax
Central
Tax
State
Tax /
UT
Tax
Integrated
Tax
Cess
1
2
3
4
5
6
7
8
9
18
HSN Wise Summary of Inward supplies
HSN
Code
UQC
Total
Quantity
Taxable
Value
Rate of Tax
Central
Tax
State
Tax /
UT
Tax
Integrated
Tax
Cess
1
2
3
4
5
6
7
8
9
19
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
11
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed there from and in case of any
reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of
supply.
Signature
Place
Name of Authorised Signatory
Date
Designation / Status
Instructions: –
1. Terms used:
a. GSTIN:
Goods and Services Tax Identification Number
b. UQC:
Unit Quantity Code
c. HSN:
Harmonized System of Nomenclature Code
2. The details for the period between July 2017 to March 2018 are to be provided in this return.
3. Part II consists of the details of all outward supplies & advances received during the financial
year for which the annual return is filed. The details filled in Part II is a consolidation of all the
supplies declared by the taxpayer in the returns filed during the financial year. The instructions
to fill Part II are as follows:
Table No.
Instructions
4A
Aggregate value of supplies made to consumers and unregistered persons on
which tax has been paid shall be declared here. These will include details of
supplies made through E-Commerce operators and are to be declared as net
of credit notes or debit notes issued in this regard. Table 5, Table 7 along with
respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be
used for filling up these details.
4B
Aggregate value of supplies made to registered persons (including supplies
made to UINs) on which tax has been paid shall be declared here. These will
include supplies made through E-Commerce operators but shall not include
supplies on which tax is to be paid by the recipient on reverse charge basis.
Details of debit and credit notes are to be mentioned separately. Table 4A
and Table 4C of FORM GSTR-1 may be used for filling up these details.
4C
Aggregate value of exports (except supplies to SEZs) on which tax has been
paid shall be declared here. Table 6A of FORM GSTR-1 may be used for
filling up these details.
4D
Aggregate value of supplies to SEZs on which tax has been paid shall be
declared here. Table 6B of GSTR-1 may be used for filling up these details.
4E
Aggregate value of supplies in the nature of deemed exports on which tax
has been paid shall be declared here. Table 6C of FORM GSTR-1 may be
used for filling up these details.
4F
Details of all unadjusted advances i.e. advance has been received and tax
has been paid but invoice has not been issued in the current year shall be
declared here. Table 11A of FORM GSTR-1 may be used for filling up these
details.
12
4G
Aggregate value of all inward supplies (including advances and net of credit
and debit notes) on which tax is to be paid by the recipient (i.e.by the person
filing the annual return) on reverse charge basis. This shall include supplies
received from registered persons, unregistered persons on which tax is levied
on reverse charge basis. This shall also include aggregate value of all import
of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these
details.
4I
Aggregate value of credit notes issued in respect of B to B supplies (4B),
exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be
declared here. Table 9B of FORM GSTR-1 may be used for filling up these
details.
4J
Aggregate value of debit notes issued in respect of B to B supplies (4B),
exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be
declared here. Table 9B of FORM GSTR-1 may be used for filling up these
details.
4K & 4L
Details of amendments made to B to B supplies (4B), exports (4C), supplies
to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and
refund vouchers shall be declared here. Table 9A and Table 9C of FORM
GSTR-1 may be used for filling up these details.
5A
Aggregate value of exports (except supplies to SEZs) on which tax has not
been paid shall be declared here. Table 6A of FORM GSTR-1 may be used
for filling up these details.
5B
Aggregate value of supplies to SEZs on which tax has not been paid shall be
declared here. Table 6B of GSTR-1 may be used for filling up these details.
5C
Aggregate value of supplies made to registered persons on which tax is
payable by the recipient on reverse charge basis. Details of debit and credit
notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be
used for filling up these details.
5D,5E
and 5F
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be
declared here. Table 8 of FORM GSTR-1 may be used for filling up these
details. The value of “no supply” shall also be declared here.
5H
Aggregate value of credit notes issued in respect of supplies declared in
5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1
may be used for filling up these details.
5I
Aggregate value of debit notes issued in respect of supplies declared in
5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1
may be used for filling up these details.
5J & 5K
Details of amendments made to exports (except supplies to SEZs) and
supplies to SEZs on which tax has not been paid shall be declared here.
Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these
details.
5N
Total turnover including the sum of all the supplies (with additional supplies
and amendments) on which tax is payable and tax is not payable shall be
declared here. This shall also include amount of advances on which tax is
paid but invoices have not been issued in the current year. However, this
shall not include the aggregate value of inward supplies on which tax is paid
by the recipient (i.e. by the person filing the annual return) on reverse charge
basis.
13
4. Part III consists of the details of all input tax credit availed and reversed in the financial year for
which the annual return is filed. The instructions to fill Part III are as follows:—
Table No.
Instructions
6A
Total input tax credit availed in Table 4A of FORMGSTR-3B for the taxpayer
would be auto-populated here.
6B
Aggregate value of input tax credit availed on all inward supplies except those
on which tax is payable on reverse charge basis but includes supply of
services received from SEZs shall be declared here. It may be noted that the
total ITC availed is to be classified as ITC on inputs, capital goods and input
services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these
details.
This shall not include ITC which was availed, reversed and then reclaimed in
the ITC ledger. This is to be declared separately under 6(H) below.
6C
Aggregate value of input tax credit availed on all inward supplies received
from unregistered persons (other than import of services) on which tax is
payable on reverse charge basis shall be declared here. It may be noted that
the total ITC availed is to be classified as ITC on inputs, capital goods and
input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up
these details.
6D
Aggregate value of input tax credit availed on all inward supplies received
from registered persons on which tax is payable on reverse charge basis
shall be declared here. It may be noted that the total ITC availed is to be
classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of
FORM GSTR-3B may be used for filling up these details.
6E
Details of input tax credit availed on import of goods including supply of
goods received from SEZs shall be declared here. It may be noted that the
total ITC availed is to be classified as ITC on inputs and capital goods. Table
4(A)(1) of FORM GSTR-3B may be used for filling up these details.
6F
Details of input tax credit availed on import of services (excluding inward
supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-
3B may be used for filling up these details.
6G
Aggregate value of input tax credit received from input service distributor shall
be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up
these details.
6H
Aggregate value of input tax credit availed, reversed and reclaimed under the
provisions of the Act shall be declared here.
6J
The difference between the total amount of input tax credit availed through
FORM GSTR-3B and input tax credit declared in row B to H shall be declared
here. Ideally, this amount should be zero.
6K
Details of transition credit received in the electronic credit ledger on filing of
FORM GST TRAN-I including revision of TRAN-I (whether upwards or
downwards), if any shall be declared here.
6L
Details of transition credit received in the electronic credit ledger after filing of
FORM GST TRAN-II shall be declared here.
6M
Details of ITC availed but not covered in any of heads specified under 6B to
6L above shall be declared here. Details of ITC availed through FORM ITC-
01 and FORM ITC-02 in the financial year shall be declared here.
7A,
7B, Details of input tax credit reversed due to ineligibility or reversals required
14
7C,
7D,
7E,
7F,
7G
and
7H
under rules 37, 39,42 and 43 of the CGST Rules, 2017 shall be declared
here. This column should also contain details of any input tax credit reversed
under section 17(5) of the CGST Act, 2017 and details of ineligible transition
credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then
subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling
up these details. Any ITC reversed through FORM ITC -03 shall be declared
in 7H.
8A
The total credit available for inwards supplies (other than imports and inwards
supplies liable to reverse charge but includes services received from SEZs)
received during 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only)
shall be auto-populated in this table. This would be the aggregate of all the
input tax credit that has been declared by the corresponding suppliers in their
FORM GSTR-I.
8B
The input tax credit as declared in Table 6B and 6Hshall be auto-populated
here.
8C
Aggregate value of input tax credit availed on all inward supplies (except
those on which tax is payable on reverse charge basis but includes supply of
services received from SEZs) received during July 2017 to March 2018 but
credit on which was availed between April to September 2018 shall be
declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up
these details.
8E & 8F
Aggregate value of the input tax credit which was available in FORM GSTR-
2A(table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns
shall be declared here. The credit shall be classified as credit which was
available and not availed or the credit was not availed as the same was
ineligible. The sum total of both the rows should be equal to difference in 8D.
8G
Aggregate value of IGST paid at the time of imports (including imports from
SEZs) during the financial year shall be declared here.
8H
The input tax credit as declared in Table 6E shall be auto-populated here.
8K
The total input tax credit which shall lapse for the current financial year shall
be computed in this row.
5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of
FORM GSTR-3B may be used for filling up these details.
6. Part V consists of particulars of transactions for the previous financial year but declared in the
returns of April to September of current FY or date of filing of Annual Return for previous
financial year (for example in the annual return for the FY, 2017-18, the transactions declared in
April to September 2018 for the FY, 2017-18 shall be declared), whichever is earlier. The
instructions to fill Part V are as follows:—
Table No.
Instructions
10 & 11
Details of additions or amendments to any of the supplies already declared in
the returns of the previous financial year but such amendments were
furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to
September of the current financial year or date of filing of Annual Return for
the previous financial year, whichever is earlier shall be declared here.
12
Aggregate value of reversal of ITC which was availed in the previous financial
year but reversed in returns filed for the months of April to September of the
current financial year or date of filing of Annual Return for previous financial
15
year , whichever is earlier shall be declared here. Table 4(B) of FORM
GSTR-3B may be used for filling up these details.
13
Details of ITC for goods or services received in the previous financial year but
ITC for the same was availed in returns filed for the months of April to
September of the current financial year or date of filing of Annual Return for
the previous financial year whichever is earlier shall be declared here. Table
4(A) of FORM GSTR-3B may be used for filling up these details.
7. Part VI consists of details of other information. The instructions to fill Part VI are as follows:—
Table No.
Instructions
15A,
15B, 15C
and 15D
Aggregate value of refunds claimed, sanctioned, rejected and pending for
processing shall be declared here. Refund claimed will be the aggregate
value of all the refund claims filed in the financial year and will include refunds
which have been sanctioned, rejected or are pending for processing. Refund
sanctioned means the aggregate value of all refund sanction orders. Refund
pending will be the aggregate amount in all refund application for which
acknowledgement has been received and will exclude provisional refunds
received. These will not include details of non-GST refund claims.
15E, 15F
and 15G
Aggregate value of demands of taxes for which an order confirming the
demand has been issued by the adjudicating authority shall be declared here.
Aggregate value of taxes paid out of the total value of confirmed demand as
declared in 15E above shall be declared here. Aggregate value of demands
pending recovery out of 15E above shall be declared here.
16A
Aggregate value of supplies received from composition taxpayers shall be
declared here. Table 5 of FORM GSTR-3B may be used for filling up these
details.
16B
Aggregate value of all deemed supplies from the principal to the job-worker in
terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act
shall be declared here.
16C
Aggregate value of all deemed supplies for goods which were sent on
approval basis but were not returned to the principal supplier within one
eighty days of such supply shall be declared here.
17 & 18
Summary of supplies effected and received against a particular HSN code to
be reported only in this table. It will be optional for taxpayers having annual
turnover upto₹ 1.50 Cr. It will be mandatory to report HSN code at two digits
level for taxpayers having annual turnover in the preceding year above ₹ 1.50
Cr but upto₹ 5.00 Cr and at four digits’ level for taxpayers having annual
turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of
goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-
1 may be used for filling up details in Table 17.
19
Late fee will be payable if annual return is filed after the due date.
16
FORM GSTR-9A
(See rule 80)
Annual Return (For Composition Taxpayer)
Pt. I
Basic Details
1
Financial Year
2
GSTIN
3A
Legal Name
<Auto>
3B
Trade Name (if any)
<Auto>
4
Period of composition scheme during the year (From -
--- To ----)
5
Aggregate Turnover of Previous Financial Year
(Amount in ₹ in all tables)
Pt. II
Details of outward and inward supplies declared in returns filed during the financial year
Description
Turnover
Rate of
Tax
Central
Tax
State / UT
Tax
Integrated
tax
Cess
1
2
3
4
5
6
7
6
Details of Outward supplies on which tax is payable as declared in returns filed during the financial year
A
Taxable
B
Exempted, Nil-rated
C
Total
7
Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared
in returns filed during the financial year
Description
Taxable
Value
Central Tax
State Tax /
UT Tax
Integrated
Tax
Cess
1
2
3
4
5
6
A
Inward supplies liable to
reverse charge received
from registered persons
B
Inward supplies liable to
reverse charge received
from unregistered
persons
C
Import of services
D
Net Tax Payable on (A),
(B) and (C) above
8
Details of other inward supplies as declared in returns filed during the financial year
A
Inward supplies from
registered persons (other
than 7A above)
B
Import of Goods
Pt. III
Details of tax paid as declared in returns filed during the financial year
9
Description
Total tax payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
17
Pt. IV
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or
upto date of filing of annual return of previous FY whichever is earlier
Description
Turnover
Central
Tax
State Tax /
UT Tax
Integrated
Tax
Cess
1
2
3
4
5
6
10
Supplies / tax (outward) declared
through Amendments (+) (net of debit
notes)
11
Inward supplies liable to reverse charge
declared through Amendments (+) (net
of debit notes)
12
Supplies / tax (outward) reduced
through
Amendments (-) (net of credit notes)
13
Inward supplies liable to reverse charge
reduced through
Amendments (-) (net of credit notes)
14
Differential tax paid on account of declaration made in 10, 11, 12 & 13 above
Description
Payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Pt. V
Other Information
15
Particulars of Demands and Refunds
Description
Central
Tax
State Tax /
UT Tax
Integrated
Tax
Cess
Interest
Penalty
Late Fee /
Others
1
2
3
4
5
6
7
8
A
Total Refund
claimed
B
Total Refund
sanctioned
C
Total Refund
Rejected
D
Total Refund
Pending
E
Total
demand of
taxes
F
Total taxes
paid in
respect of E
above
18
G
Total
demands
pending out
of E above
16
Details of credit reversed or availed
Description
Central
Tax
State Tax /
UT Tax
Integrated
Tax
Cess
1
2
3
4
5
A
Credit reversed on opting in the composition scheme
(-)
B
Credit availed on opting out of the composition
scheme (+)
17
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed there from and in case of any reduction in output
tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Place
Signature
Name of Authorised Signatory
Date
Designation / Status
19
Instructions: –
1. The details for the period between July, 2017 to March, 2018 shall be provided in this return.
2.
Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :—
Table No.
Instructions
5
Aggregate turnover for the previous financial year is the turnover of the
financial year previous to the year for which the return is being filed. For
example for the annual return for FY 2017-18, the aggregate turnover of FY
2016-17 shall be entered into this table. It is the sum total of turnover of all
taxpayers registered on the same PAN.
3. Part II consists of the details of all outward and inward supplies in the financial year for which
the annual return is filed. The instructions to fill Part II are as follows:—
Table No.
Instructions
6A
Aggregate value of all outward supplies net of debit notes / credit notes, net
of advances and net of goods returned for the entire financial year shall be
declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling
up these details.
6B
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be
declared here.
7A
Aggregate value of all inward supplies received from registered persons on
which tax is payable on reverse charge basis shall be declared here. Table
4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these
details.
7B
Aggregate value of all inward supplies received from unregistered persons
(other than import of services) on which tax is payable on reverse charge
basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM
GSTR-4 may be used for filling up these details.
7C
Aggregate value of all services imported during the financial year shall be
declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for
filling up these details.
8A
Aggregate value of all inward supplies received from registered persons on
which tax is payable by the supplier shall be declared here. Table 4A and
Table 5 of FORM GSTR-4 may be used for filling up these details.
8B
Aggregate value of all goods imported during the financial year shall be
declared here.
4. Part IV consists of the details of amendments made for the supplies of the previous financial
year in the returns of April to September of the current FY or date of filing of Annual Return for
previous financial year (for example in the annual return for the FY, 2017-18, the transactions
declared in April to September 2018 for the FY, 2017-18 shall be declared),whichever is earlier.
The instructions to fill Part V are as follows:
20
Table No.
Instructions
10,11,12,13
and 14
Details of additions or amendments to any of the supplies already declared
in the returns of the previous financial year but such amendments were
furnished in Table 5 (relating to inward supplies) or Table 7(relating to
outward supplies) of FORM GSTR- 4 of April to September of the current
financial year or upto the date of filing of Annual Return for the previous
financial year, whichever is earlier shall be declared here.
5. Part V consists of details of other information. The instruction to fill Part V are as follows:—
Table No.
Instructions
15A, 15B,
15C and
15D
Aggregate value of refunds claimed, sanctioned, rejected and pending for
processing shall be declared here. Refund claimed will be the aggregate
value of all the refund claims filed in the financial year and will include refunds
which have been sanctioned, rejected or are pending for processing. Refund
sanctioned means the aggregate value of all refund sanction orders. Refund
pending will be the aggregate amount in all refund application for which
acknowledgement has been received and will exclude provisional refunds
received. These will not include details of non-GST refund claims.
15E, 15F
and 15G
Aggregate value of demands of taxes for which an order confirming the
demand has been issued by the adjudicating authority has been issued shall
be declared here. Aggregate value of taxes paid out of the total value of
confirmed demand in 15E above shall be declared here. Aggregate value of
demands pending recovery out of 15E above shall be declared here.
16A
Aggregate value of all credit reversed when a person opts to pay tax under
the composition scheme shall be declared here. The details furnished in
FORM ITC-03 may be used for filling up these details.
16B
Aggregate value of all the credit availed when a registered person opts out of
the composition scheme shall be declared here. The details furnished in
FORM ITC-01 may be used for filling up these details.
17
Late fee will be payable if annual return is filed after the due date.”;
11. In the said rules, in FORM GST EWB-01, in the Notes, in serial number 7, in the
Table, against Code 4 in the first column, for the letters and word “SKD or CKD” in the second
column, the letters and words “SKD or CKD or supply in batches or lots” shall be substituted.
[No.28719-FIN-CT1-TAX-0034/2017/FIN.]
By Order of the Governor
SAUMYAJIT ROUT
Under-Secretary to Government
Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10
Ex. Gaz. 1146-173+500