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Himachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2021. - 30/2021-State Tax - Himachal Pradesh SGST

Extract

..... s), for rule 80, the following rule shall be substituted, namely:- “80. Annual return.-(1) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year as specified under section 44 electronically in FORM GSTR-9 on or before the thirty-first day of December following the end of such financial year through the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A. (2) Every ele .....

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Himachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2021. - 30/2021-State Tax - Himachal Pradesh SGST

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..... B) against serial numbers 6C and 6D,- (I) after the word, letters and figures “For FY 2019-20”, the word and figures “and 2020-21” shall be inserted; (II) for the word and figures “and 2019-20”, the figures and word “, 2019-20 and 2020-21” shall be substituted; (C) against serial number 6E, for the letters and figures “FY 2019-20”, the letters, figures and word “FY 2019-20 and 2020-21” shall be substituted; (D) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the figures and word “2018-19 and 2019-20”, the figures and word “2018-19, 2019- 20 and 2020-21” shall be substituted; (c) in paragraph 7,- (A) after the words and .....

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Himachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2021. - 30/2021-State Tax - Himachal Pradesh SGST

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..... shall be furnished in the annual return for FY 2020-21,”, the following entry shall be inserted, namely:- “For FY 2020-21, 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 2021 to September 2021 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 2020-21 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2021-22, the details of such ITC reclaimed shall be furnished in the annual return for FY 2021-22.”; (2) for the figures and word “2018-19 and 2019-20”, the figures and word “2018-19, 2019-2 .....

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Himachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2021. - 30/2021-State Tax - Himachal Pradesh SGST

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..... s applicable, including financial statement, profit and loss account and balance sheet, etc.”; (iii) in the instructions,- (a) in paragraph 4, in the Table, in second column, for the figures and word “2018-19 and 2019-20” wherever they occur, the figures and word “2018-19, 2019-20 and 2020-21” shall be substituted; (b) in paragraph 6, in the Table, in second column, for the figures and word “2018-19 and 2019-20” wherever they occur, the figures and word “2018-19, 2019-20 and 2020-21” shall be substituted. (c) for paragraph 7, the following paragraph shall be substituted, namely,- “7. Part V consists of the additional liability to be discharged by the taxpayer due to non-reconciliat .....

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Himachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2021. - 30/2021-State Tax - Himachal Pradesh SGST

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