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TMI BlogMaharashtra Goods and Services Tax (Seventh Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... or Statement 1A, the following Statement shall be substituted, namely : Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. No. Details of documents of inward supplies received of inputs received Tax paid on Inward supplies Type of Inward supply GSTIN of Supplier/Self GSTIN Ty pe of Do cu me nt N o./ B/ E P o rt C o d e D a t e Ta xa bl e V al ue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 17 18 19 B2B/B2C (b) for Statement 2 , the following Statement shall be substituted, namely:- Statement 2 [rule 89(2)(c)] Refund Type: Export of services with payment of tax (accumulated ITC) Sr. No. Document Details Integrated Tax Cess BRC/ FIRC Type of Document No. Date Value Taxable value No. Date Value 1 2 3 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) GSTIN of recipient Document Details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Taxable Value Integrated Tax Cess Type of Document No. Date Value No. Date 1 2 3 4 5 6 7 8 9 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (g) for Statement 5B , the following Statement shall be substituted, namely:- Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports claimed by supplier Sl. No. Document details of inward supplies in case refund is claimed by Supplier Tax paid Type of Document No. Date Taxable Value Integrated Tax Central Tax State/Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 Details of documents covering transaction considered as intra State / inter-State transaction earlier Inter/Intra Integrated Tax Central tax State/UT Tax Cess PoS 9 10 11 12 13 14 Transaction which were held inter State / intra-State supply subsequently Inter/Intra Integrated Tax Central tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second column ,- (I) against serial number 4I, after the entry ending with the words filling up these details. , the following entry shall be inserted, namely:- For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of credit notes in case there is any difficulty in reporting such details separately in this table. ; (II) against serial number 4J, after the entry ending with the words filling up these details. , the following entry shall be inserted, namely : For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of debit notes in case there is any difficulty in reporting such details separately in this Table. ; (III) against serial number 4K 4L, after the entry ending with the words filling up these details. , the following entry shall be inserted, namely : For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of amendments in case there is any difficulty in reporting such details separately in this table. ; (IV) against serial number 5D,5E and 5F, after the ent ..... 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For FY 2017-18 and 2018-19, the registered person shall have an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only. ; (C.) against serial number 6E, after the entry ending with the words filling up these details. , the following entry shall be inserted, namely :- For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs and capital goods or report the entire input tax credit under the inputs row only. ; (D.) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, after the entry ending with the words, figures and letters in 7E of FORM GSTR-9. , the following entry shall be inserted, namely :- For FY 2017-18 and 2018-19, the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only. However, reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to be mandatorily reported. ; (E.) against serial number 8A,- (I) for the letters and figure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certification). ; (d) in paragraph 7, (A.) before the words and letter Part V consists , the word, letters and figures For FY 2017-18, shall be inserted ; (B.) after the entry ending with the words and figures April 2018 to March 2019 , the following entry shall be inserted, namely : For FY 2018-19, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2019 to September 2019. ; (C.) in the Table, in second column, (I) against serial number 10 11, (1.) before the words, Details of additions , the word, letters and figures, For FY 2017-18, shall be inserted; (2.) after the entry ending with the words shall be declared here. , the following entry shall be inserted, namely : For FY 2018-19, Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2019 to September 2019 shall be declared here. ; (II) against serial number 12, (1.) before the words, Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , after the words shall be declared here. , the words, letters and figures For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. shall be inserted; (E.) against serial number 17 18, after the words value of inward supplies. , the words, letters and figures For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. shall be inserted; 3. In the said rules, in FORM GST GSTR-9C, in the instructions, in paragraph 2, (i) for the letters and figures, FY 2017-18 , the words current financial year shall be substituted; (ii) before the words, The details for the , the word, letters and figures For FY 2017-18, shall be inserted; (iii) in Paragraph 4, in the Table, in second column, (a) against serial number 5B and serial number 5C, after the entry ending with the words and brackets shall be declared here. , the following entry shall be inserted, namely:- For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not fill this Table. ; (v) for Part B, the following shall be substituted, namely : PART B- CERTIFICATION I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit: * I/we have examined the- (a) balance sheet as on (b) the *profit and loss account/income and expenditure account for the period beginning from .. to ending on ., and (c) the cash flow statement (if available) for the period beginning from..... to ending on , -attached herewith, of M/s (Name), . (Address),.......................... (GSTIN). 2. Based on our audit I/we report that the said registered person- *has maintained the books of accounts, records and documents as required by the IGST/CGST/MGST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/MGST Act, 2017 and the rules/notifications made/issued thereunder: 1. 2. 3. 3. (a) *I/we report the following observations/ comments / discrepancies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated . along with a copy of each of : (a) balancesheet as on (b) the *profit and loss account/income and expenditure account for the period beginning from .. to ending on ........ , (c) the cash flow statement (if available) for the period beginning from ...... to ending on , and (d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balancesheet. 2. I/we report that the said registered person- *has maintained the books of accounts, records and documents as required by the IGST/CGST/MGST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/MGST Act, 2017 and the rules/notifications made/issued thereunder: 1. 2. 3. 3. The documents required to be furnished under section 35 (5) of the CGST Act / SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act / SGST Act is annexed herewith in Form No.GSTR-9C. 4. In *my/our opinion and to the best of *my/ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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