Rule, 2018

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

GOVERNMENT OF ARUNACHAL PRADESH

DEPARTMENT OF TAX, EXCISE & NARCOTICS

IT ANAGARt Notification No. 55/ 2018 State Tax No. GST/23/2017/Vol-I Dated Itanagar the 31st December, 2018 In exercise of the powers conferred bX/.$ection 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 :P of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, ''-J namely:-

1. (1) These rules may be called the Arunachal Pradesh 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 Arunachal Pradesh 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:- "(lA) 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

5. In the said rules, in rule 49, after the second 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 bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of e- ,

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 of2000).".

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-rull(l), 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 persop 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 13 8, 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 tlfe Government of Arunachal Pradesh, notification No. 43/2018-State Tax, dated the 23rd October, 2018, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 461 Vol. XXV, Naharlagun, Tuesday, October 30, 2018, vide file no. GST/23/2017Nol-I, dated the 23rd October, 2018 as amended from time to time."

12. In the said rules, after rule l38D, 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 spetified 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).". t'

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, [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 anv

4. Address - ,.,.,.

5. Tax period From <Y ear><Month> To <Y ear><Month> (if applicable)

6. Amount of Act Tax Interest Penalty Fees Others Total Refund ·rl Claimed Central (Rs.) tax State /UT tax Integrated tax Cess Total

7. Grounds of (a) Excess balance in Electronic Cash Ledger refund (b) Exports of services- with payment of tax claim (c) Exports of goods I services- without payment of tax (select ( accumulated ITC) from drop (d) On account of order down) Sr. Type of Order Order Order Payment

No. order no. date Issuing reference Authority no., if any

(i) Assessment

(ii) Finalization of Provisional assessment . (iii) Appeal

(iv) Any other order (sotcify)

(e) ITC accumulated due to inverted tax structure r clause (ii) of first proviso to section 54(3)1

(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

(i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment)

(j) Tax paid on an intra-State supply which is subsequently held to be inter-State suoo.hv and vice versa( chanze of POS)

(k) Excess payment of tax, if anv

(1) . Anv other {specitv)

8. Details of Name of Address IFSC Type of account Account No. Bank bank of account branch

9. Whether Self-Declaration filed by D Yes D No Applicant u/s 54( 4 ), if applicable [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 . J<. .

Name- Designation / Status"] 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 I Status 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 · (For recipient/supplier of deemed export) In case refund claimed by recipient D I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement SB 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 tl},e supplier has not claimed refund with respect to the said supplies.

In case refund claimed by supplier D I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement SB 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+ Desi nation / Status

UNDERTAKING

I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequl!ntly 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- Desi nation / Status SELF- DECLARATION (rule 89(2)(1)} I · (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.

Signature Name- Designation / Status f• (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 (/) of sub-section (8) of section

11. 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 Date Signature of Authorised Signatory (Name) 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 Tax payable Adjusted Net input tax Maximum refund inverted rated on such total credit amount to be supply of inverted rated turnover .. claimed goods and supply of [(1 x4+ 3)-2] services goods and services

I 2 3 4 5

Refund Type: ITC accumulated due to inverted tax structure [ clause (ii) of first proviso to section 54(3) l SI Details of invoices of Tax paid on Details of invoices of Tax paid on inward supplies of inward supplies of outward supplies issued outward supplies N inputs received inputs GST N Da Taxa Inte Cen State No D Taxa Invoic Int Cent State IN of 0. te ble grat tral Tax at ble e type egr ral Tax the Tax /Uni e ate Tax /Uni suppl Yalu ed on Yalu (B2B/ d on Tax Tax * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of APGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient).

Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. Invoice details Integrated tax Cess BRC/ Integrated Integrated Net No.

FIRC tax and tax and Integrated

No. Date Value Taxable Amt. ~ No. Date cess cess tax and value involved involved cess in debit in credit (6+7+10 - note, if note, if 11) any anv Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. Invoice details Goods/ Shipping bill/ Bill of EGM BRC/ No. Services export Details FIRC

No. Date Value (G/S) Port code No. Date Ref Date No. Date No.

Refund Type: Export without payment of tax (accumulated ITC)- calculation ofrefund amount ~ (Amount in Rs.) Turnover of zero Net input tax Adjusted total Refund amount rated supply of goods credit turnover (1 x2-;-3) and services "· "Jl! 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 (t) of sub-section (8) of section 54 of the Act.

Instructions -

2. Terms used:

k. EGM:

· l. GSTIN:

m. IGST:

n. ITC:

0. POS:

p. SEZ:

r. UIN:

From registered person to unregistered person Export General Manifest Goods and Services Tax Identification Number Integrated goods and services tax Input tax credit Place of Supply (Respective State) Special Economic Zone Temporary Identification Number 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- I and will include ITC op. input services also for the purpose of

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-I, refund claim wilfbe 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-OlA, 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 I Temporary ID

2. Legal Name

3. Trade Name, if any "

4. Address

5. Tax period From <Y ear><Month> To <Y ear><Month> (if annlicable)

6. Amount of Refund Act Tax Interest Penalty Fees Others Total Claimed (Rs.) Central tax Integrated tax Cess Total ,;;.

7. Grounds of (a) Excess balance in Electronic Cash Ledger Refund Claim (b) Exports of services- with payment of tax (select from drop (c) Exports of goods / services- without payment of tax ( accumulated ITC) down) (d) ITC accumulated due to inverted tax structure [ under clause (ii) of first proviso to;ection 54(3)]

(e) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax)

(f) On account of suppliesfnade 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 .Jr:.;

SI. Type of order Order Order Order Payment

No. No. date Issuing reference Authority 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) G) Excess payment of tax, if any

(k) Any other (specify) [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 Designation I Status].

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- Desi nation / Status DECLARATION [rule 89(2)(01 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 (For recipient/supplier of deemed export) In oase refund claimed by recipient D I hereby declare that the refund has oeen claimed only for those invoices which have been detailed in statement SB 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 D .,;.~ I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement SB 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 Designation / Status SELF- DECLARATION [rule 89(2)(1)] I/We (Applicant) having GSTIN/ temporary Id-------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.

Signature Name- Designation / Status (This Declaration is not required to be furni~];ed by applicants, who are claiming refund under clause (a) or clause or clause c or clause d or cl;use o sub-section 8 o section 54.

9. Verification 1/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 Date Signature of Authorised Signatory f:.~·Y ' (Name) Designation/ Status 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 Tax payable Adjusted Net input tax Maximum refund inverted rated on such total credit amount to be supply of inverted rated turnover claimed goods and supply of [(I x4+ 3)-2] services goods and services Refund Type: ITC accumulated due to inverted tax structure [ clause (ii) of first proviso to section 54(3)] SI Details of invoices of Tax paid on inward Details of invoices of Tax paid on outward inward supplies of supplies of inputs outward supplies issued supplies IN of o. te ble ated ral Tax 0. te ble type ated ral Tax the Yalu Tax Tax /Uni Yalu (828/ Tax Tax /Uni supp e . on e 82C) on ory ory Tax Tax I 2 3 4 5 6 7 8 9 -io 11 12 13 14 15 * In case of imports or supplies received under reverse charge mechanism [ sub-section (3) of CGST Act or sub-section (3) of section 5 of IGST Act), the GSTIN of supplier will mean GSTIN of applicant (recipient).

Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. Invoice details Integrated tax Ces BRC/ Integrate Integrate Net No s FIRC d tax and d tax and Integrate cess cess d tax and involved involved cess ~ in debit in credit (6+7+10 note, if note, if - 11) any any No Dat Yalu Taxabl Amt No Dat Statement- 3 (rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. Invoice details Goods/ Shipping bill/ Bill of EGM . BRC/ No. Services export Details FIRC No. Date Value (G/S) Port No. Date Ref Date No. Date code No.

Refund Type: Export without payment of tax ( accumulated ITC) - calculation of refund amount Turnover of zero rated Net input tax Adjusted total Refund amount supply of goods and credit turnover (lx2+3) services 1~·t Refund Type: On account of supplies made to SEZ unit or SEZ Developer ( on payment of tax) (Amount in Rs.) GSTIN Invoice details Shipping Integrated Ces Integrate Integrate Net of bill/ Bill Tax s d tax and d tax and Integrate ..

of d tax and recipien cess cess t export/ involved involved cess Endorse in debit in credit (8+9+10- d invoice note, if note, if 11) bySEZ any any No Dat Yalu No. Date Taxabl Amt Statement-SA [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 Net input tax Adjusted total Refund amount supply of goods and credit turnover (1 x2+3) services Refund Type: On account of deemed exports (Amount in Rs) SI. Details of invoices of outward supplies in Tax paid No. case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN of No. Date Taxable Value Integrated Central State Tax /Union Cess the Tax Tax Territory Tax supplier Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of seetions 77( 1) and 77(2), if any: Order No:

Order Date:

(Amount in Rs.) Recipients' Invoice details Details of tax paid on transaction Taxes re-assessed on transaction

GSTIN/

considered as intra -State I inter-State which were held inter State / intra- •r UIN transaction earlier State supply subsequently Name Integrated Centra State, Cess Place Integrated Central State, Cess Place (in case tax tax UT of tax tax UT of B2C) No. Date Value Taxable tax Supply tax Supply Value Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of Date of Tax Paid in Excess return filing1 Integrated Central State/ Cess return tax tax UT tax

16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely:­ "FORM GSTR - 9 Annual Return Pt. I Basic Details Financial Year Nature of Supplies Taxable Value Central State Integrate Cess Tax Taxi d Tax UT Tax A Supplies made to un-registered persons (B2C) B Supplies made to registered persons (B2B) Zero rated supply (Export) on ·~ C payment of tax (except supplies to 0 D Supply to SEZs on payment of tax Advances on which tax has been F paid but invoice has not been issued (not covered under (A) to above G Inward supplies on which tax is to be paid on reverse charge basis H Sub-total (A to G above) Credit Notes issued in respect of I transactions specified in (B) to (E) above(-) Debit Notes issued In respect of J transactions specified in (B) to. (E) K Supplies / tax declared through Amendments ( +) L Supplies / tax reduced through Amendments(-) M Sub-total (I to L ab~ve.) N Supplies and advances on which f·' tax is to be paid OI + M}. above ;:.r ~ ... ,: .... ._:~;.M~: ·~~,,;~~·r~-..;,~~- ~{~ A Zero rated supply (Export) without payment of tax \l B Supply to SEZs without payment of tax Supplies on which tax is to be paid C by the recipient on reverse charge basis F Non-GST supply (includes 'no SU l , G Sub-total (A to F above) Credit Notes issued in respect of ;;_ in A to F above(-) Debit Notes issued in respect of I transactions specified in A to F above t+) J Supplies declared through Amendments ( +) K Supplies reduced through Amendments (-) Turnover on which tax is not to be N Total Turnover (including Description Type Central State Integrate Cess UT Tax A Inward supplies ( other than imports Inputs B and inward supplies liable to Capital Goods reverse charge but includes services received from SEZs) Input Services Inward supplies received from Inputs unregistered persons liable to ,I C Capital Goods reverse charge ( other than B above) Input Services on which tax is paid & ITC availed Inward supplies received from Inputs registered persons liable to reverse Capital Goods D charge ( other than B above) on which tax is paid and ITC availed , ~Jnput Services E Import of goods (including supplies Inputs from SEZs) Ca ital Goods F Import of services ( excluding inward supplies from G In ut Tax credit received from ISD H Amount of ITC reclaimed ( other than B above) undef,' the rovisions of the Act I J 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) A B As per Rule 39 C · As per Rule 42 D As per Rule 43 E As per section 17(5) F G Reversal of TRAN-II credit I Total lTC Reversed (Sum of A to E above) J B ITC as per sum total of 6(B) and 6(H) above <Auto C ITC on inward supplies (other than imports and inwl(d supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018 ITC available but not availed E F ITC available but ineligible ~ . .

IGST paid on import of goods (including supplies from

SEZ). G

H IGST credit availed on import of goods (as per 6(E) <Auto above) > J ITC available but not availed on import of goods Total ITC to be lapsed in current financial year (E+f,1-J) Tax Payable Paid throu h ITC Central Tax 9 State Integrate Cess UT Tax Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Description Central Tax State Integrate Cess UT Tax Supplies / tax declared through Amendments ( +) (net of debit notes Supplies / tax reduced through Amendments (-) (net of credit notes Reversal of ITC availed during previous financial year ITC availed for the previous financial year Integrated Tax Central Tax State/UT Tax Cess Tax Total A Refund claimed Total Refund B sanctione d :ft· Total C Refund Reiected Total D Refund Pendin '· Total E demand of taxes Total taxes paid F in respect ~· ofE above Total demands G pending out ofE above : 16 ) Information on supplies received from composition taxpayers, deemed supply under section 143 '. .. j and goods sent on approval basis Details Taxable Value Central State Integrate Cess Tax Tax I d Tax UT Tax HSN UQC Total Taxable Rate of Tax Central State Integrate Cess Code Quantit Value Tax Tax/ d Tax y UT r Tax - . 18 l HSN Wise Summa of Inward supplies - HSN UQC Total Taxable Rate of Tax Central State Integrate Tax

I 2 3 4 5 6 7 8 9

. 19 ·1 Late fee payable and paid ' Description Payable Paid

I 2 3

A - State 1'$1", a ...

B " ;

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 Signatory Date Signature Name of Authorised Designation / Status Instructions: -

9. Terms used:

d. GSTIN:

e. UQC:

Goods and Services Tax Identification Number Unit Quantity Code Harmonized System of Nomenclature Code

10. 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.

11. 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.

12. 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-3B between 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 su~plies 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.js 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. ~:,J 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 t: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 I IA 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 reversecharge 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.l(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. 41 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.

SA 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.

SB Aggregate value of supplies to SE~t on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. SC 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.

F" 5D,5E Aggregate value of exempted, Nil Rated and Non-GST supplies shall be and SF 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 (SF). SH Aggregate value of credit notes issued in respect of supplies declared in SA, SB, SC, SD, SE and SF 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 SA, SB, SC, SD, SE and SF shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. - 'L< SJ &SK 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 G~JR-1 may be used for filling up these details. SN 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 -\«alue of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis.

13. 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 payablt 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)(S) 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 classifi~d as ITC on inputs and capital goods. Table 4(A)(l) 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 inpnt 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.

61 The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credlt declared in row B to H shall be declared here. Ideally, this amount should be zero.

6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared. here.

6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.

6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here. 7A, 7B, Details of input tax credit reversed due to ineligibility or reversals required 7C, 7D, under rule 37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. 7E, 7F, This column should also contain details of any input tax credit reversed under 7G and 7H 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. 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 J 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 FY 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 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. 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-3B and the 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) durinz the financial vear 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.

14. 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.

15. 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 ~endments 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. e--· 12 Aggregate value of reversal of ITC which was availed in the previous financial ·h 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.

16. Part VI consists of details of other information. The instructions to fill Part VI are as follows:

Table No. Instructions 15A, l5B, 15C and l5D 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 c.faims.

15E, 15F Aggregate value of demands of taxes for which an order confirming the demand and 15G 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.

l6B Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here.

16C Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. ::-"'" 17 & 18 Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto < 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above < 1.50 -- . Cr but upto < 5.00 Cr and at four digits' level for taxpayers having annual turnover above f 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 ;f'.

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 I Annual Return (For Composition Taxpayer)

GSTIN

3B Trade Name (if any) Period of composition scheme during the year 4 (From---- To----) Aggregate Turnover of Previous Finan ial Year Description Turnover Rate of Central State/ UT Integrated Cess Tax Tax Tax tax 6 . Details of Outward su A Taxable C Total Description Taxable Central Tax State Tax/ Integrated Cess Value UT Tax Tax Inward supplies liable A to reverse charge received from registered persons Inward supplies liable B to reverse charge received from unregistered persons C Import of services Net Tax PayabJe on above Inward supplies from A registered persons ( other than 7 A above) Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Tax State Tax/ UT Tax Integrated Tax Cess Description Turnover Supplies / tax ( outward) declared through Amendments(+) (net of debit notes Paid Integrated Tax State/lJT Tax Central Tax Cess Interest : 15 ! Particulars of Demands and Refunds Description Central State Tax I Integrated Cess Interest Penalty Late Fee Tax UT Tax Tax I Others Total A Refund claimed Total B Refund sanctioned Total C Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect ofE above G Total demands pending out ofE above Description Tax Integrated Tax Cess A Credit reversed on opting in the compo ition scheme(-) Credit availed on opting out of the composition A Central 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 Date Signature Name of Authorised Signatory Designation/ Status Instructions: -

7. It is mandatory to file all your FORM GSTR-4 for the FY 201 7-18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return.

8. It may be noted that additional liability for the FY.JO 17-18 not declared in FORM GSTR- X" 4 may be declared in this return.

9. 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.

I 0. 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 arid 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.

68 Aggregate value of exempted, Ny 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 48, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.

78 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.

88 Aggregate value of all goods imported during the financial year shall be declared here.

11. 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 the returns of the previous financial year but such amendments were furnished and 14 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.

12. Part V consists of details of other infC:rmation. The instruction to fill Part V are as follows: Table No. Instructions 15A, 15B, Aggregate value of refunds claimed, sanctioned, rejected and pending for 15C and processing shall be declared here. Refund claimed will be the aggregate value l5D 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 Aggregate value of demands of taxes for which an order confirming the demand and 150 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 l 5E above shall be·rldeclared here. Aggregate value of demands pending recovery out of l 5E 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.

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.".

-z._)

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 Financial 1.'<t:

1 Year 2 GSTIN Trade Name 4 Are ou liable to audit under an Act? '. Pt. j Reconciliation of turnover declared in audited Annual Financial Statement with 5 Reconciliation of @ross Turnover lo Turnover (ihcl.uding exports) as per audited financial A statements'fer llie State/ UI'_(For multi-GSTIN units under . same PAN the turnover shall be derived from the audited 1, • Annual Financial Statement) _ B Unbilled revenue at the beginning ofFinanciw Year (+) C Unadjusted advances at the end of the Finan~al Year (+) D Deemed Supply under Schedule I (+) E Credit Notes issued after the end of the financial year (-) but reflected in the annual return ~· Trade Discounts accounted for in the audited Annual F Financial Statement but are not permissible liftder GST ,. (+) G Turnover from April 2017 to June 2017 (-) H Unbilled revenue at the end of Financial Year (-) 1 Unadjusted Advances at the beginning of the Financial Year {-) Credit notes accounted for in the audited An(aal J Financial Statement but are not permissible under GST K Adjustments on account of supply of goods by SEZ units to JJT A Units {-) L Turnover for the period under composition scheme M Adjustments in turnover under section 15 an',fllles thereunder _ I N Adjustments in turnover due to foreign exchange fluctuations L 0 Adjustments in turnover due to reasons not listed above P Am}.ual tum@v:e,i: after adjustments as -a15ov:e I' Q T:umover as declared in Annual Return (:6STR9) -~-- -~~-- ; - 6 Reasons for Un - Reconciled difference in Annual Gross Turnover C Reason 3 B i..-,;...;.;.=~---~-~---.,....,..------____,----,;;-,.--+----------- D F G AT2 8 Reasons for Un - RJconciled difference in taxable turnover Description Integrated Tax Cess, if tax a. licable 1 2 ,J· 3 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 N Penalt 0 Others Total amount to p be paid as per tables Total as declared f~· in Ann ual Return Un- reconciled ~ R payment of amount PTl 10 Reasons for un-reconciled a ment of amount 11 Additional amount payable but not paid ( due to reasons specified under Tables 6,8 and 10 above To be aid throu h Cash Cess, if a licable tax Integrated tax ITC booked in current Financial Year to be cJ.~imed in C subse uent Financial Years UC availed as per audited financial statements or books of D account E ITC claimed in Annual Return GSTR9

ITC 1

13 Reasons for un-reconci ed difference in ITC Reconciliation of I'TC declared in Annual Return (GSTR9) with ITC availed on er audited Annual Financial Statement or books of account Description Value Amount of Total ITC Amount of eligible ITC availed A 1------------------+---------+------------l B 1----'~--_._c--~--------+---------l---------~ C Power and Fuel Imported goods from SEZs E Rent and Insurance Goods lost, stolen, F destroyed, written off or disposed of by way of ift or free sam les Employees' Cost Bonus etc.

I 1-----"'------""'------------+---------1--------------l

J 1-------------------------------1------------I

Stationery Expenses etc.

Repair and M Maintenance 0 1--~-...,.,_-----+---------+------'---l--------~ p 1----'L---------"'--------+---------+-------l--------~ Q ___. ~ ITC claimed in ...

Annual Return Un-reconciled ITC 15 Reasons fortn - reconciled difference in ITC A Reason 1 B Reason 2 Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 16 and 15 above Descri tion Amount Pa able Central Tax Tax Integrated Tax Integrated tax Cess, if a licable tax --'-- --+-------::---c-- ----- Input Tax Credit Interest Late Fee Penalt Any other amount paid for supplies not included in Annual Return Erroneous refund to be aid back Outstanding demands to be settled Other (PL 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 Instructions: -

9. Terms used:

(a) GSTIN: Goods and Services Tax Identification Number

10. 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.

11. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for. 1_.,-,.

' 12. 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 I 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 .II 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) SC Value of all advances for which GS.T has been paid but the same has not been recognized as revenue in the audited Annual Financial Statement shall 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. i ' SF 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.

SH 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. 51 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 shall be declared here.

SJ Aggregate value of credit notes which have been accounted for in the audited Annual Financial State)nent but were not admissible under Section 34 of the CGST Act shall be declared here.

SK Aggregate value of all goods supplied by SEZs to DT A units for which the DT A units have filed bill of entry shall be declared here.

SL 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. SM 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. SN Any difference betweetl. 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.

50 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.

SQ Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. SN, 10 and 11 of Annual Return 6 Reasons for non-reco11,.ciliation 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 7A Annual turnover as derived in Table SP 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 1,,'(t~ paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.

7D Value ofreverse 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. ,.:du 7E The taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7 A 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.

13. 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 90 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. -

14. Part IV consists ofreconciliation oflnput Tax Credit (ITC). The instructions to fill Part IV are as under:- I Table No. I 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.

'Ir 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.

13 Reasons for non-recdti.ciliation of ITC as per audited Annual Financial Statement or books of account (Table l 2D) and the net ITC (Table l 2E) 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-recorteiliation 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 .

. •Ji

15. Part V consists of the auditor's reconimendation 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 is recommended to be settled by the auditor shall be declared in this Table.

16. 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. II.

PART-B-CERTIFICATION

Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:

'l' * 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 Mis (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 *has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:

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 Ioss/incorne 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 COST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in Form No. GSTR-9C.

i

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/qualifi~ations, if any:

(a) .

(b) ······ ······ ······ ······ ········· ·················· ······ ···············

(c) : .

············································· • '.JT **(Signature and stamp/Seal of the Auditor) Place: .

Name of the signatory .

Membership No .

Date: .

Full address .

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 Mis : (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 , ,.,Ji ( 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. Vwe 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:

3. 3. The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST 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 ".

19. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely:­ Reference No. Date - To, GSTIN: .

Order No. - Date - Notice under section 108 r 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 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.

D D You are hereby directed to appear before the Jhdersigned on 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-." j

20. In the said rules, for FORM GST APL-04, the following form shall be substituted, namely:- [See rules 109B, 113 (1) andl 15]

SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE

AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT

Reference no. - Date -

4. GSTIN/

5. Name of the appellant/ person -

6. Address of the appellant / Temporary person- ,,

8. Order appealed against or intended to be revised -

9. Appeal no.

10. Personal Hearing -

11. Order in brief-

10. Status of order- Confirmed / Modified / Rejected

11. Amount of demand after appeal / revision:

Date- Date- Particul Central tax State / UT tax Integrated tax Cess Total ars Amou Detennin Amou Detennin Amou Detennin Amou Detennin Amou Detennin disput Amount disput Amount disput Amount disput Amount disput Amount earlier earlier earlier earlier earlier order order order order order a) Tax '.

b) Interes t c) -~ Penalt " ,~,:

J y d) Fees e) Others ~tl f) ' Refun d

10. Place of supply wise details ofIGST demand Place of Supply Demand Tax Interest Penalty Other Total (Name of State / UT) ·~.

Amount in dispute / earlier order Determined Amount Place:

Date:

Signature:

Name of the Appellate Authority/ Revisional Authority/ Tribunal / Jurisdictional Officer Designation:

Jurisdiction: ,, Sd/- (Anirudh Singh) Commissioner of State Tax Dated Itanagar the 31st December, 2018 Copy to:- /rhe Secretary (Law & Judicial), Govt. of Arunachal Pradesh, Itanagar for information please.

2. The Director (Printing), Govt. of Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary Gazette.

3. Office Copy.

Commissioner of State Tax Note:- The principal rules were published in the Gazette of Arunachal Pradesh, Extraordinary,

No. 281 Vol. XXIV, Naharlagun, Monday, August 7, 2017, vide notification (APGST Rules, 2017), dated the 19th July, 2017, published vide file no. GST/23/2017, dated the 19th July, 2017 and last amended vide notification No. 46/2018 - State Tax, dated the 30th October, 2018, published vide file no. GST/23/2017 N ol-1, dated the 30th October, 2018. Refund Type: On account of supplies made to SEZ unit or SEZ Developer ( on payment of tax) (Amount in Rs.) GSTI Invoice details Shipping Integratede- Ces Integrat Integrat Net recipie of and cess and cess ed tax nt export/ involve involve and cess Endorse din din (8+9+1 d invoice '.;.::.'~ debit credit 0- 11) by SEZ note, if note, if No Dat Valu No Dat Taxab Am any any Value 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/ Shipping bill/ Bill of export/ Services (G/S) Endorsed invoice no.

No. Date Value No. I Date 1 2 3 4 5 6 I 7 Statement-SA [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 Net input tax Adjusted total Refund amount supply of goods and credit turnover (1 x273) services Refund Type: On account of deemed exports SI. Details of invoices of outward Tax paid No. supplies in case refund is claimed by l" supplier/Details of invoices of inward (Amount in Rs) supplies in case refund is claimed by recipient GSTIN No. Date Taxabl&l Integrated Central State Tax /Union Cess of the Value Tax Tax Territory Tax supplier l 2 3 4 5 6 7 8 9 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: ·r (Amount in Rs.) Recipien Invoice details Details of tax paid on Taxes re-assessed on t's transaction considered as intra transaction which were held GSTIN/ -State / inter-State transaction inter State / intra-State supply UIN earlier subseq uentl ,, Name Integrat Centr Stat Ces Place Integrat Centr Stat Ces Place (in case No Dat Yalu Taxab Yalu e ~ Refund Type: Excess payment of tax, if any in case of last return filed. Rs.) (Amount in Tax period ARN of Date of Tax Pavable return filing Integrated Central State/ Cess return tax tax UT tax .t"~i' 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

Provisions this rule answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Arunachal Pradesh Goods and Services Tax Act, 2017