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TMI BlogCentral Goods and Services Tax (Fourth Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... 10A. Furnishing of Bank Account Details. -After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision. . 3. In the said rules, in rule 21 , after clause (c), the following clause shall be inserted, namely:- (d) violates the provision of rule 10A. . 4. In the said rules, after rule 32 , with effect from the 1 st day of July, 2019, the following rule shall be inserted, namely: - 32A. Value of supply in cases where Kerala Flood Cess is applicable.- The value of supply of goods or services or both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c) after sub-rule (12), with effect from a date to be notified later, the following sub-rule shall be inserted, namely:- (13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09 . . 10. In the said rules, in rule 91 , in sub-rule (3), with effect from a date to be notified later, at all the places where they occur, for the words payment advice , the words payment order shall be substituted. 11. In the said rules, in rule 92 , with effect from a date to be notified later,- (a) in sub-rule (4), at all the places where they occur, for the words payment advice , the words payment order shall be substituted; (b) in sub-rule (4), after the words application for refund , the words on the basis of a consolidated payment advice shall be inserted; (c) after sub-rule (4), the following sub-rule shall be inserted, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sanction and payment of refund under this rule. Explanation.- For the purposes of this rule, the expression outgoing international tourist shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes. . 14. In the said rules, in rule 128 ,- (a) in sub-rule (1), after the words receipt of a written application, the words or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority, shall be inserted; (b) in sub-rule (2),- i. after the words All applications from interested parties on issues of local nature the words, or those forwarded by the Standing Committee shall be inserted; ii. after the words the State level Screening Committee and the Screening Committee shall, the words within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18. In the said rules, in rule 138, in sub-rule (10),- (a) in the Table, in column (3), against serial no. 1 to serial no. 4, after the words Over Dimensional Cargo , the words or multimodal shipment in which at least one leg involves transport by ship shall be inserted; (b) after the second proviso, the following proviso shall be inserted, namely:- Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry. . 19. In the said rules, in rule 138E , in sub-clause (a),- (a) after the words being a person paying tax under section 10 the words and figures or availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019 Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 189, dated the 7th March, 2019, shall be inserted; (b) for the word returns the words, letters and figures statement in FORM GST CMP-08 shall be substituted; (c) fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bank Name Branch Address To be auto-populated (Edit mode) Note-Add more bank accounts . 23. In the said rules, for FORM GSTR-4 , the following form shall be substituted, namely:- FORM GSTR-4 [See rule 62] Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate) Year 1. GSTIN 2. (a) Legal name of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4C. Inward supplies received from an unregistered supplier 4D. Import of service 5. Summary of self-assessed liability as per FORM GST CMP-08 (Net of advances, cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Total Auto Auto Auto Auto 7. TDS/TCS Credit received GSTIN of Deductor / e-commerce operator Gross Value Amount Central Tax State/UT Tax 1 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) 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 therefrom. Signature of Authorised Signatory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared 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. ; (e) In the instructions, in serial no. 5, in the Table, in column 2,- (i) against serial no. 8A, after the words, letters and figures corresponding suppliers in their FORM GSTR-1 . , the following words, letters and figures shall be inserted, namely:- It may be noted that the FORM GSTR-2A generated as on the 1st May, 2019 shall be auto-populated in this table. ; (ii) against serial no. 8C, for the words to September 2018 , the figures and words 2018 to March 2019 shall be substituted; (f) in the instructions, in serial no. 7,- (i) for the words, letters, brackets and figures 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 words and figures between April 2018 to March 2019 shall be substituted; (ii) in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 4 5 6 Central tax, State/UT Tax, Integrated Tax, Cess Tax Central tax, State/UT Tax, Integrated Tax, Cess Tax Interest Interest Penalty Penalty Fee Fee Others Others Total Total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier Invoice details Ra te Taxable value Amount of tax Invoice details No / Date . HS N Code Qty. Value Integrated Tax Central Tax State /U T Tax Ce ss No . / Da te HS N Code Qt y. Taxable Valu e 7. Refund applied for : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtaking that all indigenous goods on which refund is being claimed have been received by the Duty-Free Shop/Duty Paid Shop (retail outlet); b) Undertaking that the indigenous goods have been sold to eligible outgoing international tourist; c) Copy of the returns for the period for which application is being filed. . 28. In the said rules, for FORM GST DRC-03 , the following FORM shall be substituted, namely: FORM GST DRC- 03 [See rule 142(2) 142 (3)] Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement 1. GSTIN 2. Name Auto 3. Cause of payment drop down Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Reasons, if any - Text box 9. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory Name Designation / Status Date . . [F. No. 20/06/16/2018-GST] (Ruchi Bisht) Under Secretary to the Government of India Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610 (E), dated the 19th June, 2017 and last amended vide notification No. 20/2019 - Central Tax, dated the 23rd April, 2019, published ..... X X X X Extracts X X X X X X X X Extracts X X X X
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