9911796707
TMI BlogAssam 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 ..... 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 Int egr ate d Ta x Central Tax State/ UT Tax 1 2 3 4 5 6 7 8 9 10 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the following Statement shall be substituted, namely:- Statement 3 [rule 89(2)(b) and rule 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) Sr. No. Document Details Goods/ Services (G/S) Shipping bill/ Bill of export EGM Details BRC/ FIRC Type of Document No. Date Value Port code No. Date Ref No. Date No. Date Value 1 2 3 4 5 6 7 8 9 10 11 12 13 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of tax) Sr. No. Document Details Goods/ Services (G/S) Shipping bill / Bill of export / Endorsed invoice No. Type of Document No. Date Value No. Date 1 2 3 4 5 6 7 8 ; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered 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 State/UT Tax Cess PoS 15 16 17 18 19 20 (ii) in FORM GSTR-9, in the Table,- (a) against serial number 8C, in column 2,- (A.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 entry ending with the words, figures and brackets under Non-GST supply (5F). , the following entry shall be inserted, namely:- For FY 2017-18 and 2018-19, the registered person shall have an option to either separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the exempted row only. ; (V) against serial number 5H, 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 op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 figures, FY 2017-18 , the words the financial year for which the return is being for shall be substituted; (II) before the words, It may be noted , the word, letters and figures, For FY 2017-18, shall be inserted; (III) after the entry ending with the words auto-populated in this table. , the following entry shall be inserted, namely:- For FY 2018-19, It may be noted that the FORM GSTR-2A generated as on the 1st November, 2019 shall be auto-populated in this table. For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8, 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, Aggregate value of , the word, letters and figures, For FY 2017-18, shall be inserted; (2.) after the entry ending with the words filling up these details. , the following entry shall be inserted, namely:- For FY 2018-19, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2019 to September 2019 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. ; (III) against serial number 13, (1.) before the words, Details of ITC for , the word, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 5O. ; (b) against serial number 5D, after the entry ending with the words not required to be included 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 5O. ; (c) against serial number 5E and serial number 5F, after the entry ending with the words 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 report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f accounts, records and documents as required by the IGST/CGST/SGST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/SGST Act, 2017 and the rules/notifications made/issued thereunder: 1. 2. 3. 3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any: . . 3. (b) *I/we further report that, - (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us. (B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement (if available) are *in agreement/not in agreement with the books ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
