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TMI BlogCentral Goods and Services Tax (Twelveth Amendment) Rules, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... cation, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or (ii) a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and (iii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services: . 3. In the said rules , for rule 67A , the following rule shall be substituted, namely: - 67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service using the registered mobile num ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and inward supplies of goods received from SEZ units / developers) Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A (Amount in Rs. all Tables) 3. Inward supplies received from a registered person including supplies attracting reverse charge GSTIN of supp--lier Trade/ Legal name Invoice details Rate (%) Tax- able value Amount of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. Date GSTIN Trade / Legal name No. Type Date Value Integ-rated tax Cen tral tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 5. Debit / Credit notes received during current tax period GSTIN of supplier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Type No. Date GSTIN of Supplier Trade / Legal name No. Note type Note supply type Date Value Inte-grated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 10 11 12 13 14 15 16 17 18 19 PART- C 9. TDS and TCS Credit (including amendments thereof) received GSTIN of Deductor / GSTIN of E- Commerce Operator Deductor Name / Ecommerce Operator Name Tax period of GSTR-7 / GSTR-8 (Original / Amended) Amount received / Gross value (Original / Revised) Value of supplies returned Net amount liable for TCS Amount (Original / Revised) In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 7 8 9 10 Instructions : 1. Terms Used :- a. ITC Input tax credit b. ISD Input Service Distributor 2. Important Advisory : FORM GSTR-2A is statement which has been generated on the basis of the information furnished by your suppliers in their respective FORMS GSTR-1,5,6,7 and 8. It is a dynamic statement and is updated on new addition/amendment made by your supplier in near real time. The details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier s date of filing. 3. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 4. Table wise instructions : Table No. and Heading Instructions 3 Inward supplies received from a registered person inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liers in their FORM GSTR-1 and 5. ii. Tax period in which the invoice was reported originally and type of amendment will also be provided. For example, if a supplier has filed his invoice INV-1 dated 10 th November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 2019, the amended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019. 5 Debit / Credit notes received during current tax period i. The table consists of the credit and debit notes (including credit/debit notes relating to transactions on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5. ii. If the credit/debit note has been amended subsequently, tax period in which the note has been amended will also be provided. iii. Note Type: Credit Note Debi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respective invoice or credit note has been declared and filed is being provided. v. The status of eligibility of ITC on ISD invoices as declared in FORM GSTR-6 will be provided. vi. The status of eligibility of ITC on ISD credit notes will be provided. 8 Amendment to ISD credit received i. The table consists of the details of the amendments to details of the ISD invoices and ISD credit notes which have been saved/filed by an input service distributor in their FORM GSTR-6. 9 TDS / TCS credit Received i. The table consists of the details of TDS and TCS credit from FORM GSTR-7 and FORM GSTR-8 and its amendments in a tax period.. ii. A separate facility will be provided on the common portal to accept/ reject TDS and TCS credit. 10 11 Details of Import of goods from overseas on bill of entry and from SEZ units and developers and their respective amendments i. The table consists of details of IGST paid on imports of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. ii. The ICEGATE reference date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serial number 4 and entries relating thereto, the following entries shall be inserted, namely: - 4(a) ARN: 4(b) Date of ARN: ; (ii) for serial number 6, the following shall be substituted, namely: - 6. Calculation of interest, or any other amount (Amount in Rupees) Sr. No. Description Place of supply (State/UT) Amount due (Interest/ Other) Integrated tax Cess 1 2 3 4 5 1. Interest 2. Others Total (iii). for serial number 7, the following shall be substituted, namely: - 7. Tax, interest and any other amount payable and paid ( Amount in Rupees ) Sr. No. Description ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the inputs row only. ; (B) against serial number 6C and serial number 6D, - (i) after the entry ending with the words entire input tax credit under the inputs row only. , the following entry shall be inserted, namely: - For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the inputs row only. ; (ii) in the entry ending with the words, figures and letters Table 6C and 6D in Table 6D only. , for the letters, figures and word FY 2017-18 and 2018-19 , the letters, figures and word FY 2017-18, 2018-19 and 2019-20 shall be substituted; (C) against serial number 6E, after the entry, the following entry shall be inserted, namely: - For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to eit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to not fill this table. ; (2) in the entry beginning with the word, letters and figures For FY 2017-18 and ending with the words an option to not fill this table. , for the letters, figures and word FY 2017-18 and 2018-19 , the letters, figures and word FY 2017-18, 2018-19 and 2019-20 shall be substituted; (III) against serial number 13, (1) in the entry beginning with the word, letters and figures For FY 2018-19 after the words, letters and figures in the annual return for FY 2019-20. , the following entry shall be inserted, namely: - For FY 2019-20, Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2019-20 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21. ; (2) in the entry beginning with the word, letters and figures For FY 2017-18 and ending with the words an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry (c), for the table, the following table shall be substituted, namely: - Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 18. In the said rules , in FORM GST DRC-08 , after serial number 7, for the table, the following table shall be substituted, namely: - Sr. No. Tax Rate Turnover Tax Period Act POS (Plac+e of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 21. In the said rules, in FORM GST DRC-25 , for the table, the following table shall be substituted, namely: - Act Tax Interest Penalty Fee Other Dues Total Arrears 1 2 3 4 5 6 7 Central tax State / UT tax Integrated tax Cess . [F. No. CBEC-20/06/09/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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