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TMI BlogWest Bengal 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 ..... 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 1st 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 on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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: (4A) The State Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (4). ; (d) in sub-rule (5), for the words an advice , the words a payment order shall be substituted. 12. In the said rules, in rule 94, with effect from a date to be notified later, for the words payment advice , the words payment order shall be substituted. 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 Authority, shall be inserted. 15. In the said rules, in rule 129, in sub-rule (6), for the word three used in the phrase shall complete the investigation within a period of three months , the word six shall be substituted. 16. In the said rules, in rule 132, in sub-rule (1), before the words Director General of Anti-profiteering the word Authority, shall be inserted. 17. In the said rules, in rule 133, (a) in sub-rule (1), for the word three the word six shall be substituted; (b) after sub-rule (2), 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 ..... 2/2019- State Tax (Rate)], dated the 7th March, 2019, published in the Kolkata Gazette, Extraordinary, Part I shall be inserted; (b) for the word returns the words, letters and figures statement in FORM GST CMP-08 shall be substituted; (c) for the words tax periods the word quarters shall be substituted. 20. In the said rules, in FORM GST REG-01, in the Table appended to List of Documents to be uploaded , against serial no. 4, in the heading, after the words Bank Account Related Proof , the words , where details of such Account are furnished: shall be inserted. 21. In the said rules, in FORM GST REG-07, in PART-B, after entry 12, the following entry shall be inserted, namely: 12A. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 019- Central Tax (Rate) Year 1. GSTIN 2. (a) Legal name of the registered person Auto (b) Trade name, if any Auto 3. (a) Aggregate turnover in the preceding Financial Year (Auto populated) ..... 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, credit and debit notes and any other adjustment due to amendments etc.) Sr. No. Description Value Amount of tax Integrated tax Central tax State/ UT tax C ..... 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 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 3 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 Name of Authorised Signatory Designation /Status Place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) in instructions, in serial no. 4, after the sentence ending with declared in this part. , the following words, letters and figures shall be inserted, namely:- 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. ; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e transferred from Amount to be transferred to Major head Minor head Amount available Major Head Minor head Amount transferred 1 2 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Address: 4. Tax Period (Monthly/Quarterly) : From DD/MM/YY To DD/MM/YY 5. Amount of Refund Claim: INR In Words 6. Details of inward supplies of goods received and corresponding outward supplies: DETAILS OF SUPPLIES Inward Supplies Corresponding outward supplies GSTIN of supplier Invoice details Ra te Taxable value Amount of tax Invoice details No / Date. HSN Code Qty. Value Integrated Tax Central Tax State /UT Tax Cess No . / Date HSN Code Qt y. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lets. 2. Application shall be made in respect of one inward supply invoice only once. Therefore, it is advised that refund shall be applied only for those inward supply invoices the goods received against which have been completely supplied. 3. Applicant should ensure that all the invoices declared by him have the GSTIN of the supplier and the GSTIN of the respective Duty Free Shop /Duty Paid Shop (retail outlet) clearly marked on them. 4. Documents to be attached with the refund application: a) Undertaking 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)] ..... 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 D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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