Central Goods and Services Tax (Fourth Amendment) Rules, 2019. - 31/2019 - Central GST (CGST)

..... r 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. . 3. In the said rules, in rule 21 , after clause (c), the following clause shall be inserted, namely:- (d) violates the provision of rule 10A. . 4. In the said rules, after rule 32 , with effect from the 1 st 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 both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess. . 5. In the said rules, in rule 46 , after the fifth proviso, with effect from a date to be notified later, the following proviso shall be inserted, namely:- Provided also that the Government may, by notification, on the recommendations of the Council, and subject .....

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Central Goods and Services Tax (Fourth Amendment) Rules, 2019. - 31/2019 - Central GST (CGST)

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..... 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. 12. In the said rules, in rule 94 , with effect from a date to be notified later, for the words payment advice , the words payment order shall be substituted. 13. In the said rules, after rule 95 , with effect from the 1 st day of July,2019, the following rule shall be inserted, namely: - 95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist.- (1) Retail outlet established in departure area of an international airport, beyond the immigration counters, supplying indigenous goods to an outgoing international tourist who is leaving India shall be eligible to claim refund of tax paid by it on inward supply of such goods. (2) Retail .....

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Central Goods and Services Tax (Fourth Amendment) Rules, 2019. - 31/2019 - Central GST (CGST)

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..... hs , the word six shall be substituted. 16. In the said rules, in rule 132 , in sub-rule (1), before the words Director General of Anti-profiteering the word Authority, shall be inserted. 17. In the said rules, 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 Director General of Anti Profiteering on the report submitted under sub-rule (6) of rule 129 during the process of determination under sub-rule (1). ; (c) in sub-rule (3), in clause (c), after the words fifty per cent. of the amount determined under the above clause , the words along with interest at the rate of eighteen per cent. from the date of collection of the higher amount till the date of deposit of such amount shall be inserted; (d) in sub-rule (3), in the Explanation, after the words the expression, concerned State means the State , the words, or Union Territory shall be inserted; (e) after sub-rule (4), the following sub-rule shall be inserted, namely:- (5) (a) Notwithstanding anything contained in sub-rule (4), where upon receipt of the re .....

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Central Goods and Services Tax (Fourth Amendment) Rules, 2019. - 31/2019 - Central GST (CGST)

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..... ank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account IFSC Bank Name Branch Address To be auto-populated (Edit mode) Note-Add more bank accounts . 22. In the said rules, in FORM GST REG-12 , after entry 12, the following entry shall be inserted, namely:- 13. 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 IFSC Bank Name .....

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Central Goods and Services Tax (Fourth Amendment) Rules, 2019. - 31/2019 - Central GST (CGST)

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..... 4C. Inward supplies received from an unregistered supplier 4D. Import of service 5. Summary of self-assessed liability as per FORM GST CMP-08 (Net of advances, credit and debit notes and any other adjustment due to amendments etc.) Sr. N o. Description Value Amount of tax Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 1. Outward supplies (including exempt supplies) Auto Auto Auto Auto Auto 2. Inward supplies attr .....

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Central Goods and Services Tax (Fourth Amendment) Rules, 2019. - 31/2019 - Central GST (CGST)

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..... tegrated tax Auto Auto Auto 2. Central tax Auto Auto Auto 3. State/UT tax 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 (b) Central Tax (c) State/UT Tax (d) Cess .....

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Central Goods and Services Tax (Fourth Amendment) Rules, 2019. - 31/2019 - Central GST (CGST)

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..... liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return. ; (e) In the instructions, in serial no. 5, in the Table, in column 2,- (i) against serial no. 8A, after the words, letters and figures corresponding suppliers in their FORM GSTR-1 . , the following words, letters and figures shall be inserted, namely:- It may be noted that the FORM GSTR-2A generated as on the 1st May, 2019 shall be auto-populated in this table. ; (ii) against serial no. 8C, for the words to September 2018 , the figures and words 2018 to March 2019 shall be substituted; (f) in the instructions, in serial no. 7,- (i) for the words, letters, brackets and figures of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier , the words and figures between April 2018 to March 2019 shall be substituted; (ii) in the Table, in column 2- (A) against serial no. 10 11, for t .....

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Central Goods and Services Tax (Fourth Amendment) Rules, 2019. - 31/2019 - Central GST (CGST)

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..... Penalty Fee Fee Others Others Total Total 6. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorized Signatory Designation /Status Place Date Instructions - 1. Major head refers to - Integrated tax, Central tax, State/UT tax and Cess. 2. Minor head refers to tax, interest, penalty, fee and others. 3. The form may be filled up if amount from one major / minor head is intended to be transferred to another major/minor head. Minor head for transfer of amount may be same or different. 4. The amount from one minor head can also be transferred to another minor head under the same major head. 5. Amount can be transferred from .....

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Central Goods and Services Tax (Fourth Amendment) Rules, 2019. - 31/2019 - Central GST (CGST)

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..... 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: Designation / Status Date: Place: Instructions: 1. Application for refund shall be filed on monthly/quarterly basis depending upon the frequency of furnishing of return by retail outlets. 2. Application shall be made in respect of one inward supp .....

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Central Goods and Services Tax (Fourth Amendment) Rules, 2019. - 31/2019 - Central GST (CGST)

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..... ash / Credit ) Debit entry no. Date of debi t entry 1 2 3 4 5 6 7 8 9 10 11 12 8. Reasons, if any - Text box 9. 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. Signature of Autho .....

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Central Goods and Services Tax (Fourth Amendment) Rules, 2019. - 31/2019 - Central GST (CGST)

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