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Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 39/2018 – Central Tax

New Delhi, the 4 th September, 2018

 

 

G.S.R……(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Central Goods and Services Tax (Eighth 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 Central 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:-

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

(a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and

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

(D) above and non-zero-rated supply of services, excluding-

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

(ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.’.

6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-

“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have –

(a) received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 48/2017-Central Tax, dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1305 (E), dated the 18th October, 2017 or notification No. 40/2017-Central 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 1320 (E), dated the 23rd October, 2017 or 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 ctober, 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 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:-

“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: <

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:

 

 

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

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

  1. GSTIN –
  2. (a) Legal name –

(b) Trade name, if any —

  1. Period: Quarter – Year –
  2. Details of inputs/capital goods sent for job work (includes inputs/capital goods directly sent to place of business /premises of job worker)

GSTIN / State in case of unregister ed job worker

Challan No. Challan date Description of goods UQC Quantit y

tax

Taxable
value
Type of goods (Inputs/capit al goods) Rate of tax (%)
Central tax State/ UTs

Integrated taxCes

 

1

2 3 4 5 6 7 8 9 10 11

12

                       

 

  1. 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

Challa n No. issued by job Date of challan issued by job Descriptio
n of goods
UQC Quantity Origin al

challan No.

Origin al

challan date

Natur e of job work Losses & wastes

UQ

Quantit

 

unregistere

worker worker       under under done
d under under       which which by job C

y

 
  which which       goods goods worke    
 

goods have been receive

d back

goods have been receive

d back

      have been sent for job work

have been sent

for job work

r    

1                       2*              3*              4                     5           6                 7*             8*              9              10       11

  • 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

Challa n 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

                     

 

 

  • Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes:

GSTIN /

Invoice Invoice Descriptio UQ Quantit Origin Origin Natur Losses &
State of No. in date in n of C y al al e of

wastes

job worker

case case goods     challan challan job  
if supplie supplie       no. date work

unregister

d from d from       under under done UQ Quantit

ed

premise s of job worker issued by the Princip al premise s of job worker issued by the Princip al       which goods have been

sent

for job work

which goods have been sent

for job work

by job worke r C

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.
    1. 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.
    2. Verification
  3. 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.
    Place

    Authorised Signatory……………….

    Date

    /Status……………………

    Signature Name of

    Designation

    99

     

    1. In the said rules, after FORM GSTR-8, the following FORMS shall be inserted, namely:-
      “FORM GSTR-9
    (See rule 80)
    Annual Return
    Basic Details
    1

    2

    3A

    3B

    Financial Year
    GSTIN
    Legal Name
    Trade Name (if an
      letails of Outward and inward supplies declared during the financial
      (Amount in Z in all tables)
    Nature of Supplies Taxable Value Central
    Tax
    State Tax / UT Tax Integrated
    Tax
    Cess
    1 2 3 4 5 6
    4 Details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year
    A Supplies made to un-registered persons (B2C)          
    B Supplies made to registered persons (B2B)          
    C Zero rated supply (Export) on payment of tax (except supplies to SEZs)          
    D Supply to SEZs on payment of tax          
    E Deemed Exports          
    F Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)          
    G Inward supplies on which tax is to be paid on reverse charge basis          
    H Sub-total (A to G above)          
    I Credit Notes issued in respect of transactions specified in (B) to (E) above (-)          
    j Debit Notes issued in respect of transactions specified in (B) to (E) above (+)          
    K Supplies / tax declared through Amendments (+)          
    L Supplies / tax reduced through Amendments (-)          
    M Sub-total (I to L above)          
    N Supplies and advances on which tax is to be paid (H + M) above  
    5 Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year
    A Zero rated supply (Export) without payment of tax          
    B Supply to SEZs without payment of tax          
    C

    ___  basis

    Supplies on which tax is to be paid by the recipient on reverse charge          
    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
    Pt. III
    Total Turnover (including advances) (4N + 5M – 4G above)          
    D- . ls of ITC as declared Description • s           eturns filed

    Type

    durin• t •
    Central
    Tax
    –   ma •         *al e. –  
    State
    Tax /
    Integrated
    Tax
    Cess

     

            UT
    Tax
       
    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)
    <Auto> <Auto> <Auto> <Auto>
    B Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) Inputs        
    Capital Goods        
    Input Services        
    C Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed Inputs        
    Capital Goods        
    Input Services        
    D Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed Inputs        
    Capital Goods        
    Input Services        
    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)        
    0 Total ITC availed (I + N above)

    Details of ITC Reversed and Ineligible ITC as declared

           
    7 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 (60 – 71)        
    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>      
      ITC on inward supplies (other than imports and inward        
    C 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)        
      ITC available but not availed on import of goods (Equal        
    J to I)
    K
    Pt. IV

    9

    Total ITC to be lapsed in current financial year (E + F + J) <Auto> <Auto> <Auto> <Auto>
    Details of tax paid as declared in returns filed during the financial year
    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          
    Particulars of the transactions for the FY or upto date of filing of previous FY declared annual return of previous in returns

    FY

    of April to September whichever is earlier of current
    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

    13

    Reversal of ITC availed during previous financial year          
    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 Refunds Cess Interest Penalty  
    Pt. VI

    15

    Details Central
    Tax
    Particulars State Tax /

    UT Tax

    Other Information

    of Demands and Integrated Tax

    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

      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          
    HSN
    Code
        HSN Wise Summa            of outward supplies      
    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
                     
    HSN
    Code
    UQC Total
    Quantity
    HSN Wise Taxable

    Value

    Summa    of Inward

    Rate of Tax

    supplies Central Tax State Tax / UT Tax Integrated
    Tax
    Cess
    1 2 3 4 5 6 7 8   9
          Description Late fee payable and paid

    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:

    b.  UQC:

    c.  HSN:

    Goods and Services Tax Identification Number Unit Quantity Code

    Harmonized System of Nomenclature Code

     

    1. The details for the period between July 2017 to March 2018 are to be provided in this
    2. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows:
    Table No. Instructions
    4A Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details.
    4B Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details.
    4C Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
    4D Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
    4E Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.
    4F Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details.
    4G Aggregate value of all inward supplies (including advances and net of credit
      and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered 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.
    41 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 (41), 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.
    51 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.

     

    1. 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 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,
    7C,
    7E,

    7G

    7H

    7B, 7D, 7F, and Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39,42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H.
    8A   The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-I.
    8B   The input tax credit as declared in Table 6B and 6H shall 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 GSTR­2A (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.

     

    1. 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.
    2. Part V consists of particulars of transactions for the previous financial year but declared in the returns of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:
    Table No. Instructions
    10 & 11 Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
    12   Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.
    13   Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details.

     

    1. 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 Z 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 Z 1.50 Cr but upto Z 5.00 Cr and at four digits’ level for taxpayers having annual turnover above Z 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 GS TR – 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.
    FORM GSTR-9A
    (See rule 80)
    Annual Return For Com
    1 osition Tax s a er
    Pt. I

    1

    2

    3A

    3B

    4

    5

      Basic Details  
    Financial Year  
    GSTIN  
    Legal Name <Auto>
    Trade Name (if any) <Auto>
    Period of composition scheme during the year (From —- To —-)  
    Aggregate Turnover of Previous Financial Year  
    Pt. II ils of outward and inward su I s lies declared •                                   ns                s urin Amount in Z in all tables the fmancial ear
    6 Description Turnover Rate of
    Tax
    Central
    Tax
    State / UT
    Tax
    Integrated
    tax
    Cess
    1 2 3 4 5 6 7
    Details of Outward supplies on which tax is payable as declared in returns filed during the fmancial
    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

    Pt. III

    9

    Import of Goods

    Details

          year  
    of tax paid as declared in returns filed during the financial
    Description Total tax payable Paid  
    1 2 3  
      Integrated Tax      
    Central Tax      
    State/UT Tax      

     

    10

    11

    12

    13

    Cess      
    Interest      
    Late fee      
    Penalty

    Particulars of the transactions for the previous FY or upto date of filing of

    FY declared in annual return of previous -.-

    returns of April to September
    FY whichever is earlier

    of current
    Description Turnover Central
    Tax
    State Tax /
    UT Tax
    Integrated
    Tax
    Cess
    1 2 3 4 5 6
    Supplies / tax (outward) declared through Amendments (+) (net of debit notes)          
    Inward supplies liable to reverse charge declared through

    Amendments (+) (net of debit notes)

             
    Supplies / tax (outward) reduced through

    Amendments (-) (net of credit notes)

             
    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
    Pt. V

    15

    Description Payable Paid
    1 2 3
    Integrated Tax    
    Central Tax    
    State/UT Tax    
    Cess    
    Interest

    1                                                          Other Information

    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              
    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   I Late fee         a able and •a,
    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
    Name of Authorised Signatory

    Designation / Status

    Instructions:

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

     

    1. 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.

    1. 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
      Details of additions or amendments to any of the supplies already declared in
    10,11,12,13 the returns of the previous financial year but such amendments were
    and 14 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.

     

    1. 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.”;

     

    1. 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.

     

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