9911796707
TMI BlogCentral Goods and Services Tax (Amendment) Rules, 2024X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso. . 3. In the said rules , in rule 21 , (i) in clause (f), after the words, letters and figures FORM GSTR-1 , the letters, words and figures , as amended in FORM GSTR-1A if any, shall be inserted; (ii) after clause (g), the following clause shall be inserted, namely: - (ga) violates the provisions of third or fourth proviso to sub-rule (1) of rule 23; or . 4. In the said rules , in rule 21A , in sub-rule (2A), in clause (a), (i) after the words, letters and figures furnished in FORM GSTR-1 , the letters, words and figures , as amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of tax paid on input services attributable to all recipients of credit shall be distributed amongst such recipients and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all recipients and which are operational in the current year, during the said relevant period; (f) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) to one of the recipients R1 , whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipients who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, C1 , to be calculated by applying the following formula - C 1 = (t 1 / T) x C where, C is the amount of credit to be distributed, t 1 is the turnover, as referred to in clause (d) and (e), of person R1 during the relevant period, and T is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (f), and the amount so apportioned shall be- (i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or (ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of credit under distribution being less than the amount to be adjusted. ; (ii) after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) For the distribution of credit in respect of input services, attributable to one or more distinct persons, subject to levy of tax under sub-section (3) or (4) of section 9, a registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note as per the provisions of sub-rule(1A) of rule 54 to transfer the credit of such common input services to the Input Service Distributor, and such credit shall be distributed by the said Input Service Distributor in the manner as provided in sub-rule (1). ; (iii) in sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notified by the Commissioner. ; (ii) in sub-rule (4), with effect from 1st day of August, 2024, for the words two and a half lakh rupees wherever they occur, the words one lakh rupees shall be substituted; (iii) after sub-rule (4), the following sub-rule shall be inserted, namely: (4A) The additional details or the amendments of the details of outward supplies of goods or services or both furnished in FORM GSTR-1A may, as per the requirement of the registered person, include the (a) invoice wise details of - (i) inter-State and intra-State supplies made to the registered persons; and (ii) inter-State supplies with invoice value more than one lakh rupees made to the unregistered persons; (b) consolidated details of - (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value upto one lakh rupees made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for invoices issued previously. . 12. In the said rules , in rule 60 , (i) in sub-rule (1), after the words, letters and figures FORM GSTR-1 , the words, letters and figures or FORM GSTR-1A shall be insert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for refund can, in cases where the relevant date as per clause (a) of Explanation (2) of section 54 of the Act was before the date on which this sub-rule comes into force, be filed before the expiry of two years from the date on which this sub-rule comes into force. ; (ii) in sub-rule (2), after clause (ba), the following shall be inserted, namely: (bb) a statement containing the number and date of export invoices along with copy of such invoices, the number and date of shipping bills or bills of export along with copy of such shipping bills or bills of export, the number and date of Bank Realisation Certificate or foreign inward remittance certificate in respect of such shipping bills or bills of export along with copy of such Bank Realisation Certificate or foreign inward remittance certificate issued by Authorised Dealer-I Bank, the details of refund already sanctioned under sub-rule (3) of rule 96, the number and date of relevant supplementary invoices or debit notes issued subsequent to the upward revision in prices along with copy of such supplementary invoices or debit notes, the details of payment of additional amount of integrated tax, in respect of which such refund is cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a tax invoice and details of such supplies have been furnished by the said registered person in his details of outward supply in FORM GSTR-1 and the said supplier has furnished his return in FORM GSTR-3B for the concerned tax period; (b) name and Goods and Services Tax Identification Number of the applicant is mentioned in the tax invoice; and (c) goods have been received by Canteen Stores Department for the purpose of subsequent supply to the Unit Run Canteens of the Canteen Stores Department or to the authorised customers of the Canteen Stores Department. . 19. In the said rules , in rule 96 , (i) in sub-rule (1), (a) in the proviso to clause (b), after the words, letters and figures FORM GSTR-1 , the letters, words and figures , as amended in FORM GSTR-1A if any, shall be inserted; (b) after clause (c), in the long line, the following proviso shall be inserted, namely: Provided that the exporter of goods may file an application electronically in FORM GST RFD-01 through the common portal for refund of additional integrated tax paid on account of upward revision in price of goods subsequent to export of such goods, and on which the amount of integrated tax paid at the time of expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions shall be signed in the manner specified in rule 26. (4) Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under sub-rule (1): Provided that where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days from the date of filing of FORM GST APL-05 and a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the order is submitted or uploaded after a period of seven days from the date of filing of FORM GST APL-05, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of submission or uploading of such self-ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f any, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under sub-rule (1): Provided that where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days from the date of filing of FORM GST APL-07 and a final acknowledgment, indicating appeal number shall be issued in Form GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the order is submitted or uploaded after a period of seven days from the date of filing of FORM GST APL-07, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of submission or uploading of such self-certified copy shall be considered as the date of filing of appeal. Explanation 1. For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. Explanation 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FORM GST DRC-03 and an acknowledgement, in FORM GST DRC 04 shall be made available to the person through the common portal electronically. shall be substituted; (ii) in sub-rule (2A), after the words, letters and figures FORM GST DRC-01A , the words, letters and figures , and thereafter the proper officer may issue an intimation in Part-C of FORM GST DRC-01A, accepting the payment or the submissions or both, as the case may be, made by the said person shall be inserted; (iii) after sub-rule (2A), the following sub-rule shall be inserted, namely:- (2B)Where an amount of tax, interest, penalty or any other amount payable by a person under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, has been paid by the said person through an intimation in FORM GST DRC-03 under sub-rule (2), instead of crediting the said amount in the electronic liability register in FORM GST PMT 01 against the debit entry created for the said demand, the said person may file an application in FORM GST DRC-03A electronically on the common portal, and the amount so paid and intimated through FORM GST DRC- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the figures, letters and words Rs. 2.5 lakh , the figures, letters and words Rs. 1 lakh shall be substituted; (iii) in serial number B. Table specific instructions, in the table, in third column, against serial number 3, for the figures, letters and words Rs. 2.50 lakh , the figures, letters and words Rs. 1 lakh shall be substituted. 29. In the said rules , after FORM GSTR-1 , the following Form shall be inserted, namely: FORM GSTR-1A [See proviso to rule 59(1)] Amendment of outward supplies of goods or services for current tax period [Financial Year] [Tax period] 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. (a) ARN (b) Date of ARN 4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6 (Amount in Rs. for all Tables) GSTIN/ UIN Invoice details Rate Taxable value Amount 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. Supplies other than those [attracting reverse charge (including supplies made through e-commerce operator attracting TCS)] 4B. Supplies attracting tax on reverse charge basis 5. Taxable outward inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue Amount Integrated Tax Central Tax State/UT Tax UT Tax Cess 1 2 3 4 5 6 Tax period for which the details are being revised current tax period should be auto populated here) 10A. Intra-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] 10B. Inter-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State) 11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in current tax period [(Net of refund vouchers, if any)] Rate Gross Advance Received/ adjusted Place of supply (Name of State / UT) Amount Integr ated Tax Central Tax State/ UT Tax UT Tax Cess 1 2 3 4 5 6 7 I Information for the current tax period 11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability) 11A (1). Intra-State supplies(Rate Wise) 11A (2). Inter-State Supplies(Rate Wise) 11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7 11B (1). Intra-State Supplies (Rate Wise) 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Ce ss 1 2 3 4 5 6 7 8 9 10 11 12 13 Registered Registered Unregistered Unregistered Registered Unregistered 15A (I). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for registered recipients] Type of supplier Original details Revised details Ra te Valu e of suppl ies made Tax amount Place of supply GSTI N of suppl ier GSTI N of recipi ent Do c. no. Do c. Da te GSTI N of suppl ier GSTI N of recipi ent Do c. no. Do c. Da te Integra ted tax Cent ral tax St ate / UT tax Ce ss 1 2 3 4 5 6 7 8 9 1 0 11 12 13 14 15 16 Registered Unregistered 15A (II). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for unregistered recipients] Type of supplier Original details Revised details Rate Value of supplies made Tax amount Place of supply GSTIN of supplier Tax period GSTIN of supplier Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 Registered Unregistered instructions for filing of GSTR-1A: 1. it is an additional facility provided to add any partic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March 2023. 6. Instructions for specific tables:- Table No. Instructions 4A, 4B, 5, 6, 9B (for registered recipients) Taxpayers may declare additional details of invoices / documents for the current tax period other than those already declared in FORM GSTR-1. 7 Taxpayers may declare additional details of invoices/ documents for the current tax period other than those already declared in FORM GSTR-1. In case a POS with any combination of rate has already been declared in FORM GSTR-1, then a new rate cannot be added through Table 7 and the taxpayer will have to use amendment facility in Table 10 for the same. 8, Taxpayers may declare additional details of Nil rated, Exempted and Non-GST supplies for the current tax period other than those already declared in FORM GSTR-1. 9A and 9C Amendment of values reported in table 4A, 4B, 5, 6A, 6B 6C and 9B in IFF, for the first and second months of a quarter, if any, and FORM GSTR-1 of the current tax period. 12 HSN details as per additional/amendments details reported in FORM GSTR 1A shall be declared here. In case of any downward amendment, entry can be made with the minus sign for the differential part. 11A(1) 11A(2), 11B(1) 11B(2) Taxpayers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR-1, 1A and 5 shall be substituted; (C) against serial number 5, in second column, (I) in serial number (i), for the figures, letters and words FORM GSTR-1 and 5 , the figures, letters and words FORM GSTR-1, 1A and 5 shall be substituted; (II) in serial number (v), (1) for the figures, letters and words FORM GSTR-1/5 , the figures, letters and words FORM GSTR-1/ 1A and 5 shall be substituted; (2) for the figures, letters and words filing of FORM GSTR-1 , the figures, letters and words filing of FORM GSTR-1/1A shall be substituted; (D) against serial number 6, in second column, in serial number (i), for the figures, letters and words FORM GSTR-1 and 5 , the figures, letters and words FORM GSTR-1, 1A and 5 shall be substituted. 31. In the said rules , for FORM GSTR-2B , the following Form shall be substituted, namely: FORM GSTR-2B [See rule 60(7)] Auto-drafted ITC Statement ( From FORM GSTR-1/IFF including E-Commerce supplies, GSTR-1A, GSTR-5, GSTR-6 and Import data received from ICEGATE ) Financial Year Month 1. GSTIN 2(a). Legal name of the registered person 2(b). Trade name, if any 2(c). Date of generation 3. ITC Available Summary (Amount in Rs. for all tables) S.No. Heading GSTR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments (Amendment) Inward Supplies from ISD 4(D)(2) Such credit shall not be taken and has to be reported in table 4(D)(2) of FORM GSTR-3B Details ISD - Invoices 3.1(d) 4(D)(2) ISD - Invoices (Amendment) III Inward Supplies liable for reverse charge These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Details B2B - Invoices B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) Part B ITC Not Available - Credit notes should be net-off against relevant ITC available headings in GSTR-3B 1 Others 4(A) Credit Notes should be net-off against relevant ITC available tables [Table 4A(3,4,5)]. Details B2B - Credit notes 4(A)(5) B2B - Credit notes (Amendment) 4(A)(5) B2B - Credit notes (Reverse charge) 4(A)(3) B2B - Credit notes (Reverse charge) (Amendment) 4(A)(3) ISD - Credit notes 4(A)(4) ISD - Credit notes (Amendment) 4(A)(4) 5. ITC Reversal Summary (Rule 37A) (Amount in Rs in all sections) S.no Heading GSTR- 3B Table Integra ted Tax (Rs) Central Tax (Rs) State/ UT tax (Rs) Cess (Rs) Advisory Credit which may be reversed under FORM GSTR-3B Part A ITC Reversed - Others I ITC Reversal on account of Rule 37A 4(B)(2) Such credit shall be rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal time basis, therefore, imports made in the month (month for which GSTR-2B is being generated for) shall be made available. The dates for which the relevant data has been extracted is available under the View Advisory tab on the online portal. 4. It also contains information on imports of goods from the ICEGATE system including data on imports from Special Economic Zones Units / Developers. 5. It may be noted that reverse charge credit on import of services is not part of this statement and will be continued to be entered by taxpayers in Table 4(A)(2) of FORM GSTR-3B. 6. Table 3 captures the summary of ITC available as on the date of generation of GSTR-2B. It is divided into following two parts: A. Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B. B. Part B captures the summary of credit that shall be net-off from relevant table of FORM GSTR-3B. 7. Table 4 captures the summary of ITC not available as on the date of generation of GSTR-2B. Credit available in this table shall not be availed as credit in FORM GSTR-3B but to be reported as ineligible ITC in Table 4(D)(2) of FORM GSTR-3B. However, the liability to pay tax on reverse charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be net-off in table 4A(4) of FORM GSTR-3B. Table 3 Part A Section III Inward Supplies liable for reverse charge i. This section consists of the details of supplies on which tax is to be paid on reverse charge basis, which have been declared and filed by your suppliers in their FORM GSTR-1/IFF and GSTR-1A. ii. This table provides only the supplies on which ITC is available. iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Credit may be availed under Table 4(A)(3) of FORM GSTR-3B on payment of tax. iv. Negative credit, if any, may arise due to amendment in B2B - Invoices (Reverse Charge) and B2B - Debit notes (Reverse Charge). Such credit shall be net-off in Table 4(A)(3) of FORM GSTR-3B. Table 3 Part A Section IV Import of Goods i. This section provides the details of IGST paid by you on import of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. These details are updated on near real time basis from the ICEGATE system. ii. This table shall consist of data on the imports made by you (GSTIN) in the month for which GSTR-2B is being generated for. iii. The ICEGATE reference date is the date from which the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC is not available. iii. Such credit notes shall be net-off from relevant ITC available tables [Table 4A(3,4,5)] of FORMGSTR-3B. Table 5 Part A Section I ITC Reversal on account of Rule 37A i. This table shall be made available only in FORM GSTR 2B of the September (made available in October). ii. The table shall contain details of Input Tax Credit required to be reversed in respect of invoices or debit notes of previous financial year as per Rule 37A. iii. Credit auto populated in this table shall be reversed in FORM GSTR-3B and is to be reported in Table 4(B)(2) of FORM GSTR-3B. . 32. In the said rules , with effect from date to be notified, in FORM GSTR-3B, - (a) For Table 6.1, the following Table shall be substituted; Description Tax Payable Adjustment of negative liability of previous tax period Net Tax Payable (2-3) Tax paid through ITC Tax paid in cash Interest paid in cash Late fee paid in cash Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 (A) Other than (i) reverse charge and (ii) supplies made u/s 9(5) Integrated tax Auto Auto Auto Central tax Auto Auto Auto State/ UT tax Auto Auto Auto Cess Auto Auto Auto (B) Reverse charge and supplies made u/s 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Invoice/ document details Amount paid to deductee liable for TDS GSTIN of deductee Invoice/ document details Amount paid to deductee liable for TDS Amount of tax deducted at source No. Date value No. Date value Integrated tax Central tax State/ UT tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 (iii) in Instructions, (a) for instruction at serial number 2, the following instruction shall be substituted, namely:- 2. Table 3 to capture invoice/ document wise details of tax deducted. ; (b) after instruction at serial number 4, the following instruction shallbe inserted, namely:- 5. The amount liable for TDS in column 5 of Table 3 and column 6 and column 11 of Table 4, shall be the amount excluding the Central tax, State tax/ Union territory tax, Integrated tax and cess, indicated in the invoice. . 38. In the said rules , in FORM GSTR-8 , (i) under the heading Instructions, in paragraph 7, for the letters, words and figures GSTR-1 , the letters, words and figures (GSTR-1 or GSTR-1A) shall be substituted; (ii) in FORM GSTR-8 , with effect from a date to be notified, (a) for serial number 3, the following shall be substituted, namely:- 3. Details of supplies made through e-commerce operator (Amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be inserted, namely: - 4G1 Aggregate values of all the supplies (net of amendments) on which tax is to be paid by the ecommerce operators under section 9(5) is to be reported by e-commerce operator. Table 15 and 15A of FORM GSTR-1 may be referred for filling up these details. (III) after the entry relating to serial number 5C, the following serial number and entry relating thereto shall be inserted, namely: - 5C1 Aggregate values of supplies (net of amendments) made by suppliers through e-commerce operators on which e-commerce operators are liable to pay taxes under section 9(5) is required to be reported here by supplier. Table 14(b) and 14A(b) of FORM GSTR-1 may be referred for filling up these details. (IV) in second column, against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end, namely: For FY 2023-24, the registered person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the exempted row only. ; (V) in second column, against serial numbers 5H, 5I, 5J and 5K, for the figures and word 2021- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3B may be used for filling up these details. , the following entry shall be inserted, namely: - For FY 2023-24, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April, 2024 to October, 2024 filed upto 30 th November, 2024 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. ; ii. for the figures and word 2021-22 and 2022-23 , the figures and word 2021-22, 2022-23 and 2023-24 shall be substituted; (c) against serial number 13, - (I) after the words, letters and figures reclaimed in FY 2023-24, the details of such ITC reclaimed shall be furnished in the annual return for FY 2023- 24, , the following entry shall be inserted, namely: - For FY 2023-24, 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, 2024 to October, 2024 filed upto 30th November, 2024 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 2023-24 as per second proviso to sub-section (2) of section 16 but was reclai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BRC/ FIRC No. Date Additional remittance amount (12) (13) (14) (15) (16) (17) (18) (19) (20) Statement 9B [rule 89(2)(bc)] Refund Type: Details of debit/ credit notes/ supplementary invoice issued for export of goods S. N o. Type of document (Debit Note/ Credit Note/ supplementary invoice) Debit Note/ Credit Note/ supplementary invoice Date of document Document Declared in GSTR-1 for the month Tax liability paid/ ITC claimed in respect of document declared in GSTR-3B for the month (1) (2) (3) (4) (5) BRC/ foreign inward remittance certificate No. Date of BRC/ foreign inward remittance certificate Whether refund claimed for shipping bill under Rule 96 (Y/N) Details of such shipping Bill No. Date of such shipping bill Port of export code (6) (7) (8) (9) (10) (11) . 42. In the said rules , after FORM RFD-10 , the following Form shall be inserted, namely: - FORM GST RFD-10A (See Rule 95B) Application for refund by Canteen Stores Department (CSD) 1. GSTIN : 2. Name : 3. Address : 4. Tax Period (Quarter) : From DD/MM/YY To DD/MM/YY 5. Amount of Refund Claim : INR In Words 6. Details of inward supplies of goods received: GSTIN of the Supplier Type of the Document Invoice details / Debit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vi. Any other reason 7. Declaration (applicable in case appeal is filed under sub-section (1) of section 112): I/We hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom. Place: Signature Date: Name of Applicant /Applicant Officer Designation/ Status . 45. In the said rules , for the FORM GST DRC-01A , the following Form shall be substituted, namely:- FORM GST DRC-01A Intimation of tax ascertained as being payable under section 73(5)/74(5) [See Rule 142 (1A), (2A)] Part A No.: Date: Case ID No. To GSTIN Name Address Case Proceeding Reference No - Intimation of liability under section 73(5)/section 74(5) Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by you under section 73(5) / 74(5) with reference to the said case as ascertained by the undersigned in terms of the available information, as is given below: Act Period Tax Interest Penalty Total CGST Act SGST/UTGST Act IGST Act Cess Total The grounds and quantification are attached / given below: You are hereby advised to pay the amount of tax as ascertained above a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Designation Jurisdiction Address Upload Attachment ; 46. In the said rules , in FORM GST DRC-01B , (i) in Part A, in serial number 1, (a) after the words, letters and figures furnished by you in FORM GSTR-1 , the words, letters and figures as amended in FORM GSTR-1A, if any, shall be inserted; (b) in the table, for the figures, letters and words FORM GSTR-1/IFF , the figures, letters and words FORM GSTR-1/GSTR-1A/IFF shall be substituted; (ii) in Part B, in serial number B, in the table, for the figures, letters and words FORM GSTR-1/IFF wherever they occur, the figures, letters and words FORM GSTR-1/GSTR-1A/IFF shall be substituted. 47. In the said rules , in FORM GST DRC-03 , (i) in Table, (a) for entry at serial number (3A), the following entry shall be substituted, namely;- 3A Shipping bill details of erroneous IGST refund (to be enabled only if the specified categories chosen in drop down menu) (i) Shipping Bill/ Bill of Export No. Date: (ii) Amount of IGST paid on export of goods: (iii) Notification No. used for procuring inputs at concessional rate or exemption (in cases of contravention of sub-rule 10 of Rule 96): (iv) Date of notification: (v) Amount of refund received: (v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d using this form along with applicable interest, if any of the details declared above are found to be false subsequently. I will also be liable to penal action under Section 122(1)(x) of CGST Act. 13. Verification - I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Date .. Signature of Authorized Signatory Name Designation / Status . 49. In the said rules , for FORM GST DRC-04 , the following Form shall be substituted, namely:- FORM GST DRC 04 [See rule 142(2) 142(3)] Reference No: Date: To _______________ GSTIN/ID ----------------------- Name _______________ Address Tax Period ------------- F.Y. ---------- ARN - Date Acknowledgement of payment made voluntarily. The payment made by you vide application referred to above is hereby acknowledged to the extent of the amount paid. This is a system generated acknowledgement and does not require signature. . [F. No. CBIC-20006/21/2024-GST] RAGHAVENDRA PAL SINGH, Director Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
