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TMI BlogReturn for Non-resident taxable personX X X X Extracts X X X X X X X X Extracts X X X X ..... e Taxable value Amount Amount of ITC available No. Date No. Date Value Integrated Tax Cess Integrated Tax Cess Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 5. Taxable outward supplies made to registered persons (including UIN holders) GSTIN/ UIN Invoice details Rate Taxable value Amount Place of Supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 6. Taxable outward inter-State supplies to unregistered persons where invoice value is more than 7 [Rs. 1 lakh ] Place of Supply (State/UT) Invoice details Rate Taxable Value Amount No. Date Value Integrated Tax Cess 1 2 3 4 5 6 7 8 7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n account of differential ITC being negative in Table 4 3 [ 10C. On account of inward supplies liable to reverse charge ] 11 . Tax payable and paid Description Tax payable Paid in cash Paid through ITC Tax Paid Integrated tax Cess 1 2 3 4 5 6 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 12. Interest, late fee and any other amount payable and paid Description Amount payable Amount paid 1 2 3 (I) Interest on account of (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess (II) Late fee on account of (a) Central tax (b) State/UT tax 13 . Refund claimed from electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry number. 6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period. 4 [ 7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under : (i) for all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; (ii) for all inter-State B to C supplies, where invoice value is more than 9 [ Rs. 1,00,000 ] /- (B to C Large) invoice level detail to be provided in Table 6; and (iii) for all B to C supplies, other than those reported in table 6, shall be reported in Table 7 providing State-wise summary of such supplies. ] 8. Table 8 consists of amendments in respect of - i. B2B outward supplies declared in the prev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs.2,50,000/- State-wise summary of supplies shall be filed in Table 7. 5. Inserted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 6. Substituted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 before it was read as, 10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period. 7. Substituted vide Notification No. 12/2024 Central Tax dated 10-07-2024 w.e.f. 01-08-2024 before it was read as, Rs. 2.5 lakh 8. Substituted vide Notification No. 12/2024 Central Tax dated 10-07-2024 w.e.f. 01-08-2024 before it w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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