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TMI BlogThe Gujarat Goods and Services Tax (Eighth Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (2) of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20 . . 3. In the said rules, in rule 36, in sub-rule (2), the following proviso shall be inserted, namely:- Provided that if the said document does not contain all the specified particulars but contains the details of the amount of tax charged, description of goods or services, total value of supply of goods or services or both, GSTIN of the supplier and recipient and place of supply in case of inter-State supply, input tax credit may be availed by such registered person. . 4. In the said rules, in rule 55, in sub-rule (5), after the words completely knocked down condition , the words or in batches or lots shall be inserted. 5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely:- (E) Adjusted Total Turnover means the sum total of the value of- (a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This has reference to your reply filed vide ARN ---------- dated ----- in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons: text Or The above referred show cause notice was issued for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Gujarat Goods and Services Tax Act, 2017. As you have filed all the pending returns which were due on the date of issue of the aforesaid notice, and have made full payment of tax along with applicable interest and late fee, the proceedings initiated for cancellation of registration are hereby dropped. Signature Name of the Officer Designation Jurisdiction Place: Date: . 9. In the said rules, for FORM GST ITC-04 , the following FORM shall be substituted, namely:- FORM GST ITC-04 [See rule 45(3)] Details of goods/capital goods sent to job worker and received back 1. GSTIN - 2. (a) Legal name - (b) Trade name, if any 3. Period: Quarter - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered Challan No. issued by job worker under which goods have been received back Date of challan issued by job worker under which goods have been received back Description of goods UQC Quantity Original challan No. under which goods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by job worker Losses wastes UQC Quantity 1 2* 3* 4 5 6 7* 8* 9 10 11 (C) Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes: GSTIN/State of job worker if unregistered Invoice No. in case supplied from premises of job worker issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cess 1 2 3 4 5 6 4 Details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year A Supplies made to un-registered persons (B2C) B Supplies made to registered persons (B2B) C Zero rated supply (Export) on payment of tax (except supplies to SEZs) D Supply to SEZs on payment of tax E Deemed Exports F Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) G Inward supplies on which tax is to be paid on reverse charge basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L Sub-Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N Total Turnover (including advances) (4N + 5M - 4G above) Pt. III Details of ITC as declared in returns filed during the financial year Description Type Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 6 Details of ITC availed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ITC as declared in returns filed during the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN-I credit G Reversal of TRAN-II credit H Other reversals (pl. specify) I Total ITC Reversed (A to H above) J Net ITC Available for Utilization (6O - 7I) 8 Other ITC related information A ITC as per GSTR-2A(Table 3 5 thereof) Auto Auto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Late fee Penalty Other Pt. V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Taxable Value Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details. 4C Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. 4D Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. 4E Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details. 4F Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5H Aggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5J 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. 5N Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filling up these details. 6G Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details. 6H Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here. 6J The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. 6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. 6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. 6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to-populated here. 8K The total input tax credit which shall lapse for the current financial year shall be computed in this row. 5. 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. 6. Part V consists of particulars of transactions for the previous financial year but declared in the returns of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10 11 Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the GGST 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 ₹ 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 GSTR1 may be used for filling up details in Table 17. 19 Late fee will be payable if annual return is filed after the due date. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B Inward supplies liable to reverse charge received from unregistered persons C Import of services D Net Tax Payable on (A), (B) and (C) above 8 Details of other inward supplies as declared in returns filed during the financial year A Inward supplies from registered persons (other than 7A above) B Import of Goods Pt.III Details of tax paid as declared in returns filed during the financial year 9 Description Total tax payable Paid 1 2 3 Integrated Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Interest Penalty Late Fee/Others 1 2 3 4 5 6 7 8 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Details of credit reversed or availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details. 6B Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. 7A Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. 7B Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. 7C Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details. 8A Aggregate value of all inward supplies received from registered persons on which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details. 17 Late fee will be payable if annual return is filed after the due date. ; 11. In the said rules, in FORM GST EWB-01 , in the Notes, in serial number 7, in the Table, against Code 4 in the first column, for the letters and word SKD or CKD in the second column, the letters and words SKD or CKD or supply in batches or lots shall be substituted. By order and in the name of the Governor of Gujarat, K H Pathak Joint Secretary to Government. - Notification Tax Management India - taxmanagementindia - t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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