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TMI BlogAndhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to as the said rules), after rule 10, the following rule shall be inserted, namely: - 10A. Furnishing of Bank Account Details.- After a certificate of registration in FORMGST 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. . (ii) In rule 21, after clause (c), the following clause shall be added, namely: - (d) violates the provision of rule 10A. . (iii) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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. . (ix) 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. (x) 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. (xi) In rule 94, with effect from a date to be notified later, for the words payment advice , the words payment order shall be substituted. (xii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity, 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. (xiv) In rule 129, in sub-rule (6), for the words the investigation within a period of three months , the words the investigation within a period of six months shall be substituted. (xv) In rule 132, in sub-rule (1), before the words Director General of Anti-profiteering the word Authority, shall be inserted. (xvi) 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 Directo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be substituted; (c) for the words tax periods the word quarters shall be substituted. (xix) 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. (xx) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Value Amount of tax Integrate d tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto Auto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Auto Auto Auto 4. Cess Auto Auto Auto 9. Refund claimed from Electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... racting reverse charge including import of services as declared earlier in FORM GST CMP-08 during the financial year. 6. TDS/TCS credit received from deductor/e-commerce operator would be auto-populated in Table 7. (xxiii) In FORM GSTR-9,- (a) in the Table, in serial no. 8, in column 2, in row C, for the words and figures to September, 2018 , the figures and word 2018 to March 2019 shall be substituted; (b) in the Table, in Pt. V, in column 2, in the heading, for the words and letters 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 , the letters, figures and words FY 2017-18 declared in returns between April 2018 till March 2019 shall be substituted; (c) in instructions, serial no. 3 shall be omitted; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m one account head to another in electronic cash ledger 1. GSTIN 2. (a) Legal name Auto (b) Trade name, if any Auto 3. ARN 4. Date of ARN 5. Details of the amount to be transferred from one account head to another (Amount in Rs.) Amount to be transferred from Amount to be transferred to Major head Minor head Amount available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 (xxv) 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 Centre PAO/ Treasury/ RBI/ Bank , the words and letters To PAO, CBIC shall be substituted. (xxvi) 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. GSTIN: 2. Name: 3. Address: 4. Tax Period (Monthly/Qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total Total Total Total Total 8. Details of Bank Account : i. Bank Account Number ii. Bank Account Type iii. Name 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. Signature of Authorized Signatory: Name: Des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , if payment is made within 30 days of its issue Reference No. Date of issue 6. Financial Year 7. Details of payment made including interest and penalty, if applicable (Amount in Rs.) Sr. No. Tax Period Act Place of supply (POS) Tax / Cess Interest Penalty, if applicable Others Total Ledger utilised (Cash / Credit) Debit entry no. Date of debit entry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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