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TMI BlogHaryana Goods and Services Tax (Fifth Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... tration 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, the following rule shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2019, 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 a date to be notified later, the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Central 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 international tourist.- (1) Retail outlet established in departure ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended 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 of collection of the higher amount till the date of deposit of such amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... 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) 4B. Inward supplies received from a registered supplier (attracting reverse charge) ..... 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 7 8 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 / ecommerce 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 ..... 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 there from. Place Date Signature of Authorised Signatory Name of Authorised Signatory Designation /Status 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 supplier other than those attracting reverse charge; (ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge; (iii) Table ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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:- FORM GST PMT 09 [See rule 87(13)] Transfer of amount from one account head to another in electronic cash ledger 1. GSTIN 2. (a) Legal n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Centre 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, namely:- FORM GST RFD-10 B [See rule 95A] Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets) 1. 1. GSTIN: 2. 2. Name: 3. 3. Address: 4. 4. Tax Period (Monthly/Quarterly) : From DD/MM/YY To DD/MM/YY 5. 5. Amount of Refund Claim: INR In Words 6. 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 Rate Taxable value Amount of tax Invoice details No/Date. HSN Code ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... digenous 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) 4. Section under which voluntary payment is made drop down 5. Details of show cause notice, if payment is made within 30 days of its issue Reference No. Date of issue 6. Financial Year 7. Details of payment made includ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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