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TMI BlogAnnual ReturnX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 made during the financial year on which tax is not payable A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis 121[C1 Supplies on which tax is to be paid by ecommerce operators as per section 9(5) [Supplier to report] ] D Exempted E Nil Rated F Non-GST supply (includes ‗no supply') G Sub-total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments (-) L Sub-Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N 122[Total Turnover (including advances) (4N + 5M - 4G - 4G1 above)] Pt. III Details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable but not availed on import of goods (Equal to I) K Total ITC to be lapsed in current financial year (E + F + J) Pt. IV Details of tax paid as declared in returns filed during the financial year 9 Description Tax Payable Paid through cash Paid through ITC Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Other Pt. V 54[Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period.] Description Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017-18] 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. 6[It may be noted that additional liability for the FY 2017-18 19[or FY 2018-19] 56[or FY 2019-20] 72[or FY 2020-21] 86[or FY 2021-22] 105[or FY 2022-23] 123[or FY 2023-24] not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit 20[*****] through this return.] 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-1 124[as amended by FORM GSTR-1A, if any] 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 mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails separately in this table.] 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-1 124[as amended by FORM GSTR-1A, if any] may be used for filling up these details. 22[For 57[FY 2017-18, 2018-19 73[, 2019-20 and 2020-21]], the registered person shall have an option to fill Table 4B to Table 4E net of debit notes in case there is any difficulty in reporting such details separately in this Table.] 4K & 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 124[as amended by FORM GSTR-1A, if any] may be used for filling up these details. 23[For 57[FY 2017-18, 2018-19 73[, 2019-20 and 2020-21]], the registered person shall have an option to fill Table 4B to Table 4E net of amendments in case there is any difficulty in reporting such details separately in this table.] 5A Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by FORM GSTR-1A, if any] may be used for filling up these details. 25[For 57[FY 2017-18, 2018-19 88[2019-20, 107[2020-21, 2021-22 and 2022-23 128[2021-22, 2022-23 and 2023-24]]]], the registered person shall have an option to fill Table 5A to Table 5F net of credit notes in case there is any difficulty in reporting such details separately in this Table.] 5I Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 124[as amended by FORM GSTR-1A, if any] may be used for filling up these details. 26[For 57[FY 2017-18, 2018-19 88[2019-20, 107[2020-21, 128[2021-22, 2022-23 and 2023-24]]], the registered person shall have an option to fill Table 5A to Table 5F net of debit notes in case there is any difficulty in reporting such details separately in this Table.] 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-1 124[as amended by FORM GSTR-1A, if any] may be used for filling up these details. 27[For57[FY 2017-18, 2018-19 88[2019-20, 107[2020-21, 128[2021-22, 2022- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. 29[For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the "inputs" row only. 59[130[FY 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24], the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only.] For 60[FY 2017-18, 2018-19 76[, 2019-20 and 2020-21]], the registered person shall have an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.] 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be zero. 6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. 6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. 6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here. 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CA certification).] 8C 64[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 the financial year for which the annual return is being filed for but credit on which was availed in the next financial year within the period specified under Section 16(4) of the CGST Act, 2017.] 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. 39[For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).] 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 2019 shall be declared here.] 66[For FY 2019-20, 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 2020 to September 2020 shall be declared here.] 80[For FY 2020-21, 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 2021 to September 2021 shall be declared here.] 92[For FY 2021-22, 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 102[April, 2022 to October, 2022 filed upto 30th November, 2022] shall be declared here.] 111[For FY 2022-23, 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, 2023 to October, 2023 filed upto 30th Novemb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For 68[FY 2017-18, 82[2018-19, 94[2019-20, 113[2020-21, 138[2021-22, 2022-23 and 2023-24]]]]], the registered person shall have an option to not fill this table.] 13 46[For FY 2017-18,] 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 12[2018 to March 2019] 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. 47[For FY 2018-19, 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 2019 to September 2019 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 2018-19 as per second proviso to subsection (2) of section 16 but was reclaimed in FY 2019-20, the detai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tober, 2024 filed upto 30th November, 2024 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 2023-24 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2024-25, the details of such ITC reclaimed shall be furnished in the annual return for FY 2024-25.] For 70[FY 2017-18, 84[2018-19, 96[2019-20, 115[2020-21, 140[2021-22, 2022-23 and 2023-24]]]]], the registered person shall have an option to not fill this table.] 8. Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e preceding year above ₹ 5.00 Cr and at four digits level for all B2B supplies for taxpayers having annual turnover in the preceding year upto ₹ 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-1 143[as amended by FORM GSTR-1A, if any] may be used for filling up details in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies. 52[For 71[FY 2017-18, 85[2018-19, 2019-20 and 2020-21]], the registered person shall have an option to not fill this table.] 100[118[For FY 142[2021-22, 2022-23 and 2023-24]], the registered person shall have an option to not fill Table 18.] 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Integrated Tax Cess 1 2 3 4 5 6 6 Details of ITC availed as declared in returns filed during the financial year A Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B) < 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 throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest Penalty Late Fee / Others 1 2 3 4 5 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis Details Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 A Supplies received from Composition taxpayers B Deemed supply under Section 143 C Goods sent on approval basis but not returned 17 HSN Wise Summary of outward supplies HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 18 HSN Wise Summary of Inward supplies HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 19 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details. 4G Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. 4I Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4J Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 4K & 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gate 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 good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eflected 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 declare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans 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 & 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious financial year, whichever is earlier" 11. Substituted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as "to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier 12. Substituted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as "to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier" 13. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 14. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 15. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 16. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 17. Substituted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 before it was read as "2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return." 18. Inserted vide Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Central Tax dated 14-11-2019 49. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 50. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 51. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 52. Inserted vide Notification No. 56/2019 - Central Tax dated 14-11-2019 53. Substituted vide NOTIFICATION NO. 79/2020 - Central Tax dated 15-10-2020 before it was read as, "13[For FY 2017-18] ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April 3[2018 to March 2019] 14[For FY 2018-19, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2018-19 but availed during April 2019 to September 2019]" 54. Substituted vide NOTIFICATION NO. 79/2020 - Central Tax dated 15-10-2020 before it was read as, "15[For FY 2017-18] Particulars of the transactions for the 4[FY 2017-18 declared in returns between April 2018 till March 2019] 16[For FY 2018-19, Particulars of the transactions for the FY 2018-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ATION NO. 79/2020 - Central Tax dated 15-10-2020 70. Substituted vide NOTIFICATION NO. 79/2020 - Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19" 71. Substituted vide NOTIFICATION NO. 79/2020 - Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19" 72. Inserted vide NOTIFICATION No. 30/2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021 73. Substituted vide NOTIFICATION No. 30/2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021 before it was read as "and 2019-20" 74. Inserted vide NOTIFICATION No. 30/2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021 75. Inserted vide NOTIFICATION No. 30/2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021 76. Substituted vide NOTIFICATION No. 30/2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021 before it was read as "and 2019-20" 77. Substituted vide NOTIFICATION No. 30/2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021 before it was read as "FY 2019-20" 78. Substituted vide NOTIFICATION No. 30/2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021 before it was read as "2018-19 and 2019-20" 79. Inserted vide NOTIFICAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NOTIFICATION NO. 22/2022-Central Tax dated 15-11-2022 before it was read as, "between April, 2022 to September, 2022" 102. Substituted vide NOTIFICATION NO. 22/2022-Central Tax dated 15-11-2022 before it was read as, "April, 2022 to September, 2022" 103. Substituted vide NOTIFICATION NO. 22/2022-Central Tax dated 15-11-2022 before it was read as, "April 2022 to September 2022" 104. Substituted vide NOTIFICATION NO. 22/2022-Central Tax dated 15-11-2022 before it was read as, "April 2022 to September 2022" 105. Inserted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 106. Inserted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 107. Substituted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 before it was read as, "2020-21 and 2021-22" 108. Substituted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 before it was read as, "89[FY 2019-20, 2020-21 and 2021-22]" 109. Substituted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 before it was read as, "2020-21 and 2021-22" 110. Inserted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "2021-22 and 2022-23" 132. Inserted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 133. Inserted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 134. Inserted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 135. Inserted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 136. Inserted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 137. Inserted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 138. Substituted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "2021- 22 and 2022-23" 139. Inserted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 140. Substituted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "2021-22 and 2022-23" 141. Substituted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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