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TMI BlogThe Rajasthan 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 ..... as 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 of the Act, but shall not include the said cess. . 5. In the said rules, in rule 46, after the fifth proviso, with effect from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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. In the said rules, after rule 95, with effect from the 1st day of July,2019, the following rule shall be inserted, namely: - 95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onths 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:- (2A) The Authority may seek the clarification, if any, from the Director General of Anti Profiteering on the report submitted under sub-rule (6) of rule 129 during the process of determination under sub-rule (1). ; (c) in sub-rule (3), in clause (c), after the words fifty per cent. of the amount determined under the above clause , the words along with interest at the rate of eighteen per cent. from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Type of Account IFSC Bank Name Branch Address To be auto-populated (Edit mode) Note-Add more bank accounts . 22. In the said rules, in FORM GST REG-12 , after entry 12, the following entry shall be inserted, namely :- 13. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Ban ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Inward supplies including supplies on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of tax 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 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther adjustment due to amendments etc.) Sr. No. Type of supply (Outward/Inward) Rate of tax (%) Value Amount of tax Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 Total 7. TDS/TCS Credit received GSTIN of Deductor / e-commerce operator Gross Value Amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 Date Instructions :- 1. Terms used : (a) GSTIN : Goods and Services Tax Identification Number (b) TDS : Tax Deducted at Source (c) TCS : Tax Collected at Source 2. The details in FORM GSTR-4 , for every financial year or part thereof, should be furnished till the thirtieth day of April following the end of such financial year. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year would be auto-populated. 4. Table 4 to capture information, on a consolidated basis, related to inward supplies, rate-wise, GSTIN wise: (i) Table 4A to capture inward supplies from registered s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncial 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 Table, in column 2- (A) against serial no. 10 11, for the words to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier , the figures and words 2018 to March 2019 shall be substituted; (B) against serial no. 12, for the words to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier , the figures and words 2018 to March 2019 shall be substituted; (C) against serial no. 13, for the words to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier , the figures and words 2018 to March 2019 shall be substituted. 25. In the said rules, after FORM GST PMT 07 , with effect from a date to be notified later, the following form shall be inserted, namely :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Designation /Status Instructions .- 1. Major head refers to - Integrated tax, Central tax, State/UT tax and Cess. 2. Minor head refers to tax, interest, penalty, fee and others. 3. The form may be filled up if amount from one major / minor head is intended to be transferred to another major/minor head. Minor head for transfer of amount may be same or different. 4. The amount from one minor head can also be transferred to another minor head under the same major head. 5. Amount can be transferred from the head only if balance under that head is available at the time of transfer. 26. In the said rules, in FORM GST RFD-05 , with effect from a date to be notified later,- (a) in Line 3 for the word Advice , the word order shall be substituted ; (b) in Line 4 for the word Advice , the word order shall be substituted ; (c) in Line 6, for the words and letters To PAO/ Treasury/ RBI/ Bank , the words and letters To PAO, CBIC shall be substituted. 27. In the said rules, after FORM GST RFD - 10 , with effect from the 1st day of July, 2019, the following form shall be inserted, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of the Bank iv. Name of the Account Holder/Operator v. Address of Bank Branch vi. IFSC vii. MICR 9. Declaration : I _______ as an authorized representative of ___________(Name of Duty Free Shop/Duty Paid Shop retail outlet) hereby solemnly affirm and declare that,- (i) refund has not been claimed against any of the invoices in respect of outward supplies submitted with this application. (ii) the information given herein above is true and correct to the best of my knowledge and belief. Date: Place: Signature of Authorized Signatory: Name: Designation / Status Instructions : 1. Application for refund shall be filed on monthly/quarterly basis depending upon the frequency of furnishing of return by retail outlets. 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 Du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit) Debit entry no. Date of debit entry 1 2 3 4 5 6 7 8 9 10 11 12 8. Reasons, if any- Text box 9. Verification- I hereby solemnly affi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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