EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 2458 CUTTACK, MONDAY, DECEMBER 31, 2018/PAUSA 10, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 31st December, 2018
S.R.O. No. 489/2018— 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 the
recommendations 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 (Fourteenth
Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official Gazette.
2. In the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as the said
rules),in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) A person applying for registration to collect tax in accordance with the
provisions of Section 52, in a State or Union territory where he does not have a physical
presence, shall mention the name of the State or Union territory in PART-A of the
application in FORM GST REG-07 and mention the name of the State or Union territory in
PART-B thereof in which the principal place of business is located which may be different
from the State or Union territory mentioned in PART-A.”.
3. In the said rules, in rule 45, in sub-rule (3), after the words “received from a job worker”,
the words, “or sent from one job worker to another” shall be omitted.
4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be
inserted, namely:—
“Provided also that the signature or digital signature of the supplier or his authorised
representative shall not be required in the case of issuance of an electronic invoice in
accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”.
5. In the said rules, in rule 49, after the second proviso, the following proviso shall be
inserted, namely:—
2
“Provided also that the signature or digital signature of the supplier or his authorised
representative shall not be required in the case of issuance of an electronic bill of supply in
accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”.
6. In the said rules, in rule 54,—
(a) in sub-rule (2), 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 a consolidated tax
invoice or any other document in lieu thereof in accordance with the provisions of the
Information Technology Act, 2000 (21 of 2000).”.
(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 (21 of 2000).”.
7. In the said rules, in explanation (b) to sub-rule (5) of rule 89, the following clause shall be
substituted, namely:—
“Adjusted Total turnover” and “relevant period” shall have the same meaning as
assigned to them in sub-rule (4).”.
8. In the said rules, in rule 96, in sub-rule (1), in clause (a), after the words “export goods
duly files”, the words “a departure manifest or” shall be inserted.
9. In the said rules, in rule 101, in sub-rule (1), after the words “financial year”, the words
“or part thereof” shall be inserted.
10. In the said rules, after rule 109A, 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. In the said rules, in rule 138, in sub-rule (1), for Explanation 1, the following
Explanation shall be substituted, namely:—
“Explanation 1. – For the purposes of this rule, the expression “handicraft goods” has the
meaning as assigned to it in the notification of the Government of Odisha in the Finance
Department No. 3375-FIN-CT1-TAX-0043/2017,dated the 26th October, 2018, published in
the Extraordinary issue No. 1984 of the Odisha Gazette, dated the 26th October, 2018
bearing S.R.O.No. 427/2018 as amended from time to time.”
3
12. In the said rules, after rule 138D, 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. In the said rules in rule 142, in sub-rule (5), after the words “Section 74”, the words “or
sub-section (12) of Section 75” shall be inserted.
14. In the said rules, for FORM GST RFD-01, the following form shall be substituted,
namely:—
4
“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
(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)
5
[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”]
(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
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
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
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 –
7
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.
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
suppli
er *
No.
Dat
e
Taxab
le
Value
Integ
rated
Tax
Cent
ral
Tax
State
Tax
/Unio
n
territ
ory
Tax
No.
D
at
e
Taxa
ble
Valu
e
Invoice
type
(B2B/B
2C)
Inte
grat
ed
Tax
Centr
al
Tax
State
Tax
/Unio
n
territo
ry
Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
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.)
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
8
* 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).
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.)
Sl. 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
9
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-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
10
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
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
Centra
l tax
State
/ UT
tax
Ces
s
Place
of
Suppl
y
Integrate
d tax
Centra
l 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
11
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
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-02will 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.
12
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).”.
15. In the said rules, for FORM GST RFD-01A, 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)
13
[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].
(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)
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
14
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 [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
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.
15
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
suppli
er *
No
.
Dat
e
Taxab
le
Value
Integrat
ed Tax
Centr
al
Tax
State
Tax
/Unio
n
territo
ry
Tax
N
o.
Dat
e
Taxab
le
Value
Invoice
type
(B2B/B
2C)
Integrat
ed Tax
Centr
al
Tax
State
Tax
/Unio
n
territo
ry
Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
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
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
16
* In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of
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
17
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
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
18
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
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
”.
19
16. In the said rules, for FORM GSTR 9, 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 (-)
20
M
Sub-total (I to L above)
N
Supplies and advances on which tax
is to be paid (H + M) above
5
Details of Outward supplies made during 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
Integrated
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
Inputs
Capital Goods
21
charge but includes services
received from SEZs)
Input Services
C
Inward supplies received from
unregistered persons liable to
reverse charge (other than B above)
on which tax is paid & ITC availed
Inputs
Capital Goods
Input Services
D
Inward supplies received from
registered persons liable to reverse
charge (other than B above) on
which tax is paid and ITC availed
Inputs
Capital Goods
Input Services
E
Import of goods (including supplies
from SEZs)
Inputs
Capital Goods
F
Import of services (excluding inward supplies from SEZs)
G
Input Tax credit received from ISD
H
Amount of ITC reclaimed (other than B above) under the
provisions of the Act
I
Sub-total (B to H above)
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)
<Auto>
<Auto>
<Auto>
<Auto>
B
ITC as per sum total of 6(B) and 6(H) above
<Auto>
22
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)
<Auto>
I
Difference (G-H)
J
ITC available but not availed on import of goods (Equal to
I)
K
Total ITC to be lapsed in current financial year
(E + F + J)
<Auto>
<Auto>
<Auto>
<Auto>
Pt. 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)
23
12
Reversal of ITC availed during
previous financial year
13
ITC availed for the previous financial
year
14
Differential tax paid on account of declaration in 10 & 11 above
Description
Payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Pt. VI
Other Information
15
Particulars of Demands and Refunds
Details
Central
Tax
State Tax /
UT Tax
Integrated Tax
Cess
Interest
Penalty
Late Fee /
Others
1
2
3
4
5
A
Total
Refund
claimed
B
Total
Refund
sanctioned
C
Total
Refund
Rejected
D
Total
Refund
Pending
E
Total
demand of
taxes
F
Total taxes
paid in
respect of
E above
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
24
Details
Taxable Value
Central
Tax
State
Tax /
UT Tax
Integrated
Tax
Cess
1
2
3
4
5
6
A
Supplies received from Composition
taxpayers
B
Deemed supply under Section 143
C
Goods sent on approval basis but
not returned
17
HSN Wise Summary of outward supplies
HSN
Code
UQC
Total
Quantity
Taxable
Value
Rate of Tax
Central
Tax
State
Tax /
UT Tax
Integrated
Tax
Cess
1
2
3
4
5
6
7
8
9
18
HSN Wise Summary of Inward supplies
HSN
Code
UQC
Total
Quantity
Taxable
Value
Rate of Tax
Central
Tax
State
Tax /
UT Tax
Integrated
Tax
Cess
1
2
3
4
5
6
7
8
9
19
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed there from and in case of any reduction in output
tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signature
Place
Name of Authorised Signatory
Date
Designation / Status
Instructions: –
1. Terms used:
a. GSTIN:
Goods and Services Tax Identification Number
b. UQC:
Unit Quantity Code
c. HSN:
Harmonized System of Nomenclature Code
25
2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY, 2017-18 before filing
this return. The details for the period between July 2017 to March 2018 are to be provided in this return.
3. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM
GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed
during FY 2017-18 through this return.
4. Part II consists of the details of all outward supplies & advances received during the financial year for
which the annual return is filed. It may be noted that all the supplies for which payment has been made
through FORM GSTR-3Bbetween July 2017 to March 2018 shall be declared in this part. The
instructions to fill Part II are as follows:
Table No.
Instructions
4A
Aggregate value of supplies made to consumers and unregistered persons on which
tax has been paid shall be declared here. These will include details of supplies made
through E-Commerce operators and are to be declared as net of credit notes or debit
notes issued in this regard. Table 5, Table 7 along with respective amendments in
Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details.
4B
Aggregate value of supplies made to registered persons (including supplies made to
UINs) on which tax has been paid shall be declared here. These will include supplies
made through E-Commerce operators but shall not include supplies on which tax is to
be paid by the recipient on reverse charge basis. Details of debit and credit notes are
to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used
for filling up these details.
4C
Aggregate value of exports (except supplies to SEZs) on which tax has been paid
shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these
details.
4D
Aggregate value of supplies to SEZs on which tax has been paid shall be declared
here. Table 6B of GSTR-1 may be used for filling up these details.
4E
Aggregate value of supplies in the nature of deemed exports on which tax has been
paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up
these details.
4F
Details of all unadjusted advances i.e. advance has been received and tax has been
paid but invoice has not been issued in the current year shall be declared here. Table
11A of FORM GSTR-1 may be used for filling up these details.
4G
Aggregate value of all inward supplies (including advances and net of credit and
debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the
annual return) on reverse charge basis. This shall include supplies received from
registered 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.
26
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 be declared under Non-GST supply (5F).
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.
5. Part III consists of the details of all input tax credit availed and reversed in the financial year for which
the annual return is filed. The instructions to fill Part III are as follows:
Table No.
Instructions
6A
Total input tax credit availed in Table 4A of FORM GSTR-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
27
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,
7C,
7D,
7E, 7F, 7G
and 7H
Details of input tax credit reversed due to ineligibility or reversals required under rule
37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column
should also contain details of any input tax credit reversed under section 17(5) of the
CGST Act, 2017 and details of ineligible transition credit claimed under FORM
GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B)
28
of FORM GSTR-3B may be used for filling up these details. Any ITC reversed
through FORM ITC -03 shall be declared in 7H. If the amount stated in Table 4D of
FORM GSTR-3B was not included in table 4A of FORM GSTR-3B, then no entry
should be made in table 7E of FORM GSTR-9. However, if amount mentioned in
table 4D of FORM GSTR-3B was included in table 4A of FORM GSTR-3B, then
entry will come in 7E of FORM GSTR-9.
8A
The total credit available for inwards supplies (other than imports and inwards
supplies liable to reverse charge but includes services received from SEZs) pertaining
to FY2017-18 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-1.
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.
8D
Aggregate value of the input tax credit which was available in FORM GSTR-2A
(table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed
based on values of 8A, 8B and 8C.
However, there may be circumstances where the credit availed in FORM GSTR-3B
was greater than the credit available in FORM GSTR-2A. In such cases, the value in
row 8D shall be negative.
8E & 8F
The credit which was available and not availed in FORM GSTR-3Bandthe credit
was not availed in FORM GSTR-3B as the same was ineligible shall be declared
here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D.
8G
Aggregate value of IGST paid at the time of imports (including imports from SEZs)
during the financial year 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.
6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM
GSTR-3B may be used for filling up these details.
7. Part V consists of particulars of transactions for the previous financial year but paid in the FORM
GSTR-3B 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
29
9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current
financial year or date of filing of Annual Return for the previous financial year,
whichever is earlier shall be declared here.
12
Aggregate value of reversal of ITC which was availed in the previous financial year
but reversed in returns filed for the months of April to September of the current
financial year or date of filing of Annual Return for previous financial year ,
whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be
used for filling up these details.
13
Details of ITC for goods or services received in the previous financial year but ITC
for the same was availed in returns filed for the months of April to September of the
current financial year or date of filing of Annual Return for the previous financial
year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may
be used for filling up these details. However, any ITC which was reversed in the FY
2017-18 as per second proviso to sub-section (2) of section 16 but was reclaimed in
FY 2018-19, the details of such ITC reclaimed shall be furnished in the annual return
for FY 2018-19.
8. Part VI consists of details of other information. The instructions to fill Part VI are as follows:
Table No.
Instructions
15A, 15B,
15C
and
15D
Aggregate value of refunds claimed, sanctioned, rejected and pending for processing
shall be declared here. Refund claimed will be the aggregate value of all the refund
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
30
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. It may be noted that this summary details are required to be
declared only for those inward supplies which in value independently
account for 10 % or more of the total value of inward supplies.
19
Late fee will be payable if annual return is filed after the due date.
9.
Towards the end of the return, taxpayers shall be given an option to pay any additional
liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual
Return” in the drop down provided in FORM DRC-03. It may be noted that such
liability can be paid through electronic cash ledger only.”.
17. In the said rules, for FORM GSTR 9A, the following form shall be substituted,
namely:-
“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 made 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 made 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) for the
financial year
31
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 for the financial year
A
Inward supplies from
registered persons
(other than 7A above)
B
Import of Goods
Pt. III
Details of tax paid as declared in returns filed during the financial year
9
Description
Total tax payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Pt. IV
Particulars of the transactions for the previous 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
32
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
33
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
Instructions: –
1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 before filing this return. The details
for the period between July 2017 to March 2018 shall be provided in this return.
2. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-4 may be
declared in this return.
3.
Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :
Table No.
Instructions
5
Aggregate turnover for the previous financial year is the turnover of the financial year
previous to the year for which the return is being filed. For example for the annual
34
return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into
this table. It is the sum total of turnover of all taxpayers registered on the same PAN.
4. Part II consists of the details of all outward and inward supplies in the financial year for which the
annual return is filed. The instructions to fill Part II are as follows:
Table No.
Instructions
6A
Aggregate value of all outward supplies net of 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.
5. Part IV consists of the details of amendments made for the supplies of the previous financial year in the
returns of April to September of the current FY or date of filing of Annual Return for previous financial
year (for example in the annual return for the FY 2017-18, the transactions declared in April to
September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part
V are as follows:
Table No.
Instructions
10,11,12,13
and 14
Details of additions or amendments to any 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.
35
6. Part V consists of details of other information. The instruction to fill Part V are as follows:
Table No.
Instructions
15A, 15B,
15C
and
15D
Aggregate value of refunds claimed, sanctioned, rejected and pending for processing
shall be declared here. 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.”;
7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared
in this form, through FORM DRC-03. Taxpayers shall select “Annual Return” in the drop down
provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash
ledger only.”.
18. In the said rules, for FORM GSTR 9C, the following form shall be substituted, namely:-
“FORM GSTR-9C
See rule 80(3)
PART – A - Reconciliation Statement
Pt. I
Basic Details
1
Financial
Year
2
GSTIN
3A
Legal Name
< Auto>
3B
Trade Name
(if any)
<Auto>
4
Are you liable to audit under any Act?
<<Please specify>>
(Amount in ₹ in all tables)
36
Pt. II
Reconciliation of turnover declared in audited Annual Financial Statement with turnover
declared in Annual Return (GSTR9)
5
Reconciliation of Gross Turnover
A
Turnover (including exports) as per audited financial statements for
the State / UT (For multi-GSTIN units under same PAN the turnover
shall be derived from the audited Annual Financial Statement)
B Unbilled revenue at the beginning of Financial Year
(+)
C Unadjusted advances at the end of the Financial Year
(+)
D Deemed Supply under Schedule I
(+)
E Credit Notes issued after the end of the financial year but
reflected in the annual return
(-)
F Trade Discounts accounted for in the audited Annual
Financial Statement but are not permissible under GST
(+)
G Turnover from April 2017 to June 2017
(-)
H Unbilled revenue at the end of Financial Year
(-)
I Unadjusted Advances at the beginning of the Financial Year
(-)
J Credit notes accounted for in the audited Annual Financial
Statementbut are not permissible under GST
(+)
K Adjustments on account of supply of goods by SEZ units to
DTA Units
(-)
L Turnover for the period under composition scheme
(-)
M Adjustments in turnover under section 15 and rules
thereunder
(+/-)
N Adjustments in turnover due to foreign exchange
fluctuations
(+/-)
O Adjustments in turnover due to reasons not listed above
(+/-)
P Annual turnover after adjustments as above
<Auto>
Q Turnover as declared in Annual Return (GSTR9)
R Un-Reconciled turnover (Q - P)
AT1
6
Reasons for Un - Reconciled difference in Annual Gross Turnover
A
Reason 1
<<Text>>
B
Reason 2
<<Text>>
C
Reason 3
<<Text>>
7
Reconciliation of Taxable Turnover
A Annual turnover after adjustments (from 5P above)
<Auto>
B
Value of Exempted, Nil Rated, Non-GST supplies, No-Supply
turnover
C
Zero rated supplies without payment of tax
D
Supplies on which tax is to be paid by the recipient on reverse
charge basis
E
Taxable turnover as per adjustments above (A-B-C-D)
<Auto>
F
Taxable turnover as per liability declared in Annual Return (GSTR9)
G
Unreconciled taxable turnover (F-E)
AT 2
8
Reasons for Un - Reconciled difference in taxable turnover
A
Reason 1
<<Text>>
B
Reason 2
<<Text>>
C
Reason 3
<<Text>>
37
Pt. III
Reconciliationof tax paid
9
Reconciliation of rate wise liability and amount payable thereon
Tax payable
Description
Taxable Value
Central tax
State tax
/ UT tax
Integrated Tax
Cess, if
applicable
1
2
3
4
5
6
A
5%
B
5% (RC)
C
12%
D
12% (RC)
E
18%
F
18% (RC)
G
28%
H
28% (RC)
I
3%
J
0.25%
K
0.10%
L
Interest
M
Late Fee
N
Penalty
O
Others
P
Total amount
to be paid as
per tables
above
<Auto>
<Auto>
<Auto>
<Auto>
Q
Total amount
paid as
declared in
Annual
Return (GSTR
9)
R
Un-
reconciled
payment of
amount
(PT1)
10
Reasons for un-reconciled payment of amount
A
Reason 1
<<Text>>
B
Reason 2
<<Text>>
C
Reason 3
<<Text>>
11
Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10
above)
To be paid through Cash
Description
Taxable Value
Central tax
State tax
/ UT tax
Integrated tax
Cess, if
applicable
1
2
3
4
5
6
5%
38
12%
18%
28%
3%
0.25%
0.10%
Interest
Late Fee
Penalty
Others
(please
specify)
Pt.
IV
Reconciliation of Input Tax Credit (ITC)
12
Reconciliation of Net Input Tax Credit (ITC)
A
ITC availed as per audited Annual Financial Statement for the State/
UT (For multi-GSTIN units under same PAN this should be derived
from books of accounts)
B
ITC booked in earlier Financial Years claimed in current
Financial Year
(+)
C
ITC booked in current Financial Year to be claimed in
subsequent Financial Years
(-)
D ITC availed as per audited financial statements or books of account
<Auto>
E ITC claimed in Annual Return (GSTR9)
F Un-reconciled ITC
ITC 1
13
Reasons for un-reconciled difference in ITC
A
Reason 1
<<Text>>
B
Reason 2
<<Text>>
C
Reason 3
<<Text>>
14
Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per
audited Annual Financial Statementor books of account
Description
Value
Amount of Total
ITC
Amount of eligible ITC
availed
1
2
3
4
A
Purchases
B
Freight / Carriage
C
Power and Fuel
D
Imported goods
(Including received from
SEZs)
E
Rent and Insurance
F
Goods lost, stolen,
destroyed, written off or
disposed of by way of
gift or free samples
G
Royalties
39
H
Employees' Cost
(Salaries, wages, Bonus
etc.)
I
Conveyance charges
J
Bank Charges
K
Entertainment charges
L
Stationery Expenses
(including postage etc.)
M
Repair and Maintenance
N
Other Miscellaneous
expenses
O
Capital goods
P
Any other expense 1
Q
Any other expense 2
R
Total amount of eligible
ITC availed
<<Auto>>
S
ITC claimed in Annual
Return (GSTR9)
T Un-reconciled ITC (ITC 2)
15
Reasons for un - reconciled difference in ITC
A
Reason 1
<<Text>>
B
Reason 2
<<Text>>
C
Reason 3
<<Text>>
16
Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15
above)
Description
Amount Payable
Central Tax
State/UT Tax
Integrated
Tax
Cess
Interest
Penalty
Pt. V
Auditor's recommendation on additional Liability due to non-reconciliation
To be paid through Cash
Description
Value
Central tax
State tax
/ UT tax
Integrated tax
Cess, if
applicable
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Input Tax
Credit
40
Interest
Late Fee
Penalty
Any other
amount paid
for supplies
not included
in Annual
Return (GSTR
9)
Erroneous
refund to be
paid back
Outstanding
demands to
be settled
Other (Pl.
specify)
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.
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………
Verification of registered person:
I hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR-9C
prepared and duly signed by the Auditor and nothing has been tampered or altered by me in the statement. I
am also uploading other statements, as applicable, including financial statement, profit and loss account and
balance sheet etc.
Signature
Place:
Date:
Name of Authorized Signatory
Designation/status
41
Instructions: –
1. Terms used:
(a) GSTIN: Goods and Services Tax Identification Number
2. It is mandatory to file all your FORM GSTR-1, FORM GSTR-3B and FORM GSTR -9 for the FY
2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be
provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for
every GSTIN separately.
3. The reference to current financial year in this statement is the financial year for which the reconciliation
statement is being filed for.
4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial
Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this
GSTIN. The instructions to fill this part are as follows :-
Table No.
Instructions
5A
The turnover as per the audited Annual Financial Statement shall be declared here.
There may be cases where multiple GSTINs (State-wise) registrations exist on the
same PAN. This is common for persons / entities with presence over multiple States.
Such persons / entities will have to internally derive their GSTIN wise turnover and
declare the same here. This shall include export turnover (if any). It may be noted that
reference to audited Annual Financial Statement includes reference to books of
accounts in case of persons / entities having presence over multiple States.
5B
Unbilled revenue which was recorded in the books of accounts on the basis of accrual
system of accounting in the last financial year and was carried forward to the current
financial year shall be declared here. In other words, when GST is payable during the
financial year on such revenue (which was recognized earlier), the value of such
revenue shall be declared here.
(For example, if rupees Ten Crores of unbilled revenue existed for the financial year
2016-17, and during the current financial year, GST was paid on rupees Four Crores
of such revenue, then value of rupees Four Crores rupees shall be declared here)
5C
Value of all advances for which GST has been paid but the same has not been
recognized as revenue in the audited Annual Financial Statementshall be declared
here.
5D
Aggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall
be declared here. Any deemed supply which is already part of the turnover in the
audited Annual Financial Statement is not required to be included here.
5E
Aggregate value of credit notes which were issued after 31st of March for any supply
accounted in the current financial year but such credit notes were reflected in the
annual return (GSTR-9)shall be declared here.
5F
Trade discounts which are accounted for in the audited Annual Financial Statement
but on which GST was leviable(being not permissible) shall be declared here.
5G
Turnover included in the audited Annual Financial Statement for April 2017 to June
2017 shall be declared here.
5H
Unbilled revenue which was recorded in the books of accounts on the basis of accrual
system of accounting during the current financial year but GST was not payable on
such revenue in the same financial year shall be declared here.
5I
Value of all advances for which GST has not been paid but the same has been
recognized as revenue in the audited Annual Financial Statement shallbe declared
here.
42
5J
Aggregate value of credit notes which have been accounted for in the audited Annual
Financial Statement but were not admissible under Section 34 of the CGST Act shall
be declared here.
5K
Aggregate value of all goods supplied by SEZs to DTA units for which the DTA
units have filed bill of entry shall be declared here.
5L
There may be cases where registered persons might have opted out of the
composition scheme during the current financial year. Their turnover as per the
audited Annual Financial Statement would include turnover both as composition
taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid
under the composition scheme shall be declared here.
5M
There may be cases where the taxable value and the invoice value differ due to
valuation principles under section 15 of the CGST Act, 2017 and rules thereunder.
Therefore, any difference between the turnover reported in the Annual Return (GSTR
9) and turnover reported in the audited Annual Financial Statement due to difference
in valuation of supplies shall be declared here.
5N
Any difference between the turnover reported in the Annual Return (GSTR9) and
turnover reported in the audited Annual Financial Statement due to foreign exchange
fluctuations shall be declared here.
5O
Any difference between the turnover reported in the Annual Return (GSTR9) and
turnover reported in the audited Annual Financial Statement due to reasons not listed
above shall be declared here.
5Q
Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here.
This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR
9).
6
Reasons for non-reconciliation between the annual turnover declared in the audited
Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9)
shall be specified here.
7
The table provides for reconciliation of taxable turnover from the audited annual
turnover after adjustments with the taxable turnover declared in annual return
(GSTR-9).
7A
Annual turnover as derived in Table 5P above would be auto-populated here.
7B
Value of exempted, nil rated, non-GST and no-supply turnover shall be declared here.
This shall be reported net of credit notes, debit notes and amendments if any.
7C
Value of zero rated supplies (including supplies to SEZs) on which tax is not paid
shall be declared here. This shall be reported net of credit notes, debit notes and
amendments if any.
7D
Value of reverse charge supplies on which tax is to be paid by the recipient shall be
declared here. This shall be reported net of credit notes, debit notes and amendments
if any.
7E
The taxable turnover is derived as the difference between the annual turnover after
adjustments declared in Table 7A above and the sum of all supplies (exempted, non-
GST, reverse charge etc.) declared in Table 7B, 7C and 7D above.
7F
Taxable turnover as declared in Table (4N – 4G) + (10-11) of the Annual Return
(GSTR9) shall be declared here.
8
Reasons for non-reconciliation between adjusted annual taxable turnover as derived
from Table 7E above and the taxable turnover declared in Table 7F shall be specified
here.
43
5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and
the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as
follows :-
Table No.
Instructions
9
The table provides for reconciliation of tax paid as per reconciliation statement and
amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled
“RC”, supplies where tax was paid on reverse charge basis by the recipient (i.e. the
person for whom reconciliation statement has been prepared) shall be declared.
9P
The total amount to be paid as per liability declared in Table 9A to 9O is auto
populated here.
9Q
The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be
declared here. It should also contain any differential tax paid on Table 10 or 11 of the
Annual Return (GSTR9).
10
Reasons for non-reconciliation between payable / liability declared in Table 9P above
and the amount payable in Table 9Q shall be specified here.
11
Any amount which is payable due to reasons specified under Table 6, 8 and 10 above
shall be declared here.
6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:-
Table No.
Instructions
12A
ITC availed (after reversals) as per the audited Annual Financial Statement shall be
declared here. There may be cases where multiple GSTINs (State-wise) registrations
exist on the same PAN. This is common for persons / entities with presence over
multiple States. Such persons / entities will have to internally derive their ITC for
each individual GSTIN and declare the same here. It may be noted that reference to
audited Annual Financial Statement includes reference to books of accounts in case
of persons / entities having presence over multiple States.
12B
Any ITC which was booked in the audited Annual Financial Statement of earlier
financial year(s) but availed in the ITC ledger in the financial year for which the
reconciliation statement is being filed for shall be declared here. This shall include
transitional credit which was booked in earlier years but availed during Financial
Year, 2017-18.
12C
Any ITC which has been booked in the audited Annual Financial Statement of the
current financial year but the same has not been credited to the ITC ledger for the said
financial year shall be declared here.
12D
ITC availed as per audited Annual Financial Statement or books of accounts as
derived from values declared in Table 12A, 12B and 12C above will be auto-
populated here.
12E
Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9)
shall be declared here.
44
13
Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or
books of account (Table 12D) and the net ITC (Table12E) availed in the Annual
Return (GSTR9) shall be specified here.
14
This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against
the expenses booked in the audited Annual Financial Statement or books of account.
The various sub-heads specified under this table are general expenses in the audited
Annual Financial Statement or books of account on which ITC may or may not be
available. Further, this is only an indicative list of heads under which expenses are
generally booked. Taxpayers may add or delete any of these heads but all heads of
expenses on which GST has been paid / was payable are to be declared here.
14R
Total ITC declared in Table 14A to 14Q above shall be auto populated here.
14S
Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here.
Table 7J of the Annual Return (GSTR9) may be used for filing this Table.
15
Reasons for non-reconciliation between ITC availed on the various expenses declared
in Table 14R and ITC declared in Table 14S shall be specified here.
16
Any amount which is payable due to reasons specified in Table 13 and 15 above shall
be declared here.
7. Part V consists of the auditor’s recommendation on the additional liability to be discharged by the
taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall
also recommend if there is any other amount to be paid for supplies not included in the Annual Return.
Any refund which has been erroneously taken and shall be paid back to the Government shall also be
declared in this table. Lastly, any other outstanding demands which are recommended to be settled by the
auditor shall be declared in this Table.
8. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared
in this form, through FORM DRC-03. Taxpayers shall select “Reconciliation Statement” in the drop
down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic
cash ledger only.
PART – B- CERTIFICATION
I.
Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up
by the person who had conducted the audit:
* I/we have examined the—
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to
ending on ……., and
(c) the cash flow statement for the period beginning from ……..…to ending on ………, —attached herewith,
of M/s …………… (Name), …………………….………… (Address), ..…………………(GSTIN).
2. Based on our audit I/we report that the said registered person—
*has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST
Act, 2017 and the rules/notifications made/issued thereunder
45
*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST
Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any:
…………………………………….
…………………………………….
3. (b) *I/we further report that, -
(A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and
belief, were necessary for the purpose of the audit/ information and explanations which, to the best of
*my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially
provided to us.
(B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as
appears from*my/ our examination of the books.
(C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow
Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of
business at ……………………and ** ……………………additional place of business within the State.
4. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and
Reconciliation Statement required to be furnished under section 44(2) of the CGST/SGST Act is annexed
herewith in Form No. GSTR-9C.
5. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us,
the particulars given in the said Form No.GSTR-9C are true and correct subject to following
observations/qualifications, if any:
(a) ……………………………………………………………………………………
(b) ……………………………………………………………………………………
(c) ……………………………………………………………………………………
………………………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………
46
II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a
person other than the person who had conducted the audit of the accounts:
*I/we report that the audit of the books of accounts and the financial statements of M/s.
………...........…………………. (Name and address of the assessee with GSTIN) was conducted by M/s.
…………………………………………..………. (full name and address of auditor along with status),
bearing membership number in pursuance of the provisions of the …………………………….Act, and *I/we
annex hereto a copy of their audit report dated ……………………………. along with a copy of each of :-
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to
ending on …….,
(c) the cash flow statement for the period beginning from ……..…to ending on ………, and
(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and
expenditure account and balance sheet.
2. I/we report that the said registered person—
*has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST
Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST
Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and
Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/SGST Act is
annexed herewith in Form No.GSTR-9C.
4. In *my/our opinion and to the best of *my/our information and according to examination of books of
account including other relevant documents and explanations given to *me/us, the particulars given in the
said Form No.9C are true and correct subject to the following observations/qualifications, if any:
(a) …………………………….…………………………….………………………
(b) …………………………….…………………………….………………………
(c) …………………………….…………………………….………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………”.
47
19. In the said rules, after FORM GST APL-03, the following form shall be inserted,
namely:-
“FORM GST RVN-01
[See rule 109B]
Reference No.
Date -
To,
………………………………………..
………………………………………..
………………………………………..
GSTIN:……………………………….
Order No. –
Date -
Notice under section 108
Whereas it has come to the notice of the undersigned that decision/order passed under this Act/ the <<Name
of the State>>Goods and Services Tax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the
Union territory Goods and Services Tax Act, 2017/the Goods and Services Tax (Compensation to States)
Act, 2017 by ……………..(Designation of officer)is erroneous in so far as it is prejudicial to the interest of
revenue and is illegal or improper or has not taken into account certain material facts, and therefore, I intend
to pass an order in revision under section 108 on grounds specified in the document attached herewith.
You are hereby directed to furnish a reply to this notice within seven working days from the date of
service of this notice.
�
You are hereby directed to appear before the undersigned on DD/MM/YYYY at
HH/MM
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed
date and time, the case will be decided ex parte on the basis of available records and on merits
Place:
Signature:
Date:
Designation:
Jurisdiction / Office –.”
48
20. In the said rules, for FORM GST APL-04, the following form shall be substituted,
namely:-
“Form GST APL-04
[See rules 109B, 113 (1) and115]
SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY,
REVISIONAL AUTHORITY, TRIBUNAL OR COURT
Reference no. -
Date -
1. GSTIN/ Temporary ID/UIN -
2. Name of the appellant / person -
3. Address of the appellant / person-
4. Order appealed against or intended to be revised - Number- Date-
5. Appeal no. Date-
6. Personal Hearing –
7. Order in brief-
8. Status of order- Confirmed / Modified / Rejected
9. Amount of demand after appeal / revision:
Particula
rs
Central tax
State / UT tax
Integrated tax
Cess
Total
Amou
nt in
dispute
/
earlier
order
Determin
ed
Amount
Amou
nt in
dispute
/
earlier
order
Determin
ed
Amount
Amou
nt in
dispute
/
earlier
order
Determin
ed
Amount
Amou
nt in
dispute
/
earlier
order
Determin
ed
Amount
Amou
nt in
dispute
/
earlier
order
Determin
ed
Amount
1
2
3
4
5
6
7
8
9
10
11
a) Tax
b)
Interest
c)
Penalty
d) Fees
e)
Others
f)
Refund
;
49
10. Place of supply wise details of IGST demand
Place of Supply
(Name of State /
UT)
Demand
Tax
Interest
Penalty
Other
Total
1
2
3
4
5
6
7
Amount in dispute /
earlier order
Determined Amount
Place:
Date:
Signature:
Name of the Appellate Authority / Revisional Authority/
Tribunal / Jurisdictional Officer
Designation:
Jurisdiction:”.
[No. 40926–FIN-CT1-TAX-0034/2017/FIN.]
By Order of the Governor
SAUMYAJIT ROUT
Deputy Secretary to Government
Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10
Ex. Gaz. 1935-173+300