TMI BlogBihar Goods and Services Tax (Fourth Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... d registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later 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 1st 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified later, at all the places where they occur, for the words payment advice , the words payment order shall be substituted. 11. In the said rules, in rule 92, with effect from a date to be notified later,- (a) in sub-rule (4), at all the places where they occur, for the words payment advice , the words payment order shall be substituted; (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 1st day of July, 2019, the following rule shall be inserted, namely: - 95A. Refund of taxes to the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of local nature the words, or those forwarded by the Standing Committee shall be inserted; ii. after the words the State level Screening Committee and the Screening Committee shall, the words within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority, shall be inserted. 15. In the said rules, in rule 129, in sub-rule (6), for the word three used in the phrase shall complete the investigation within a period of three months , 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 duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be inserted; (b) for the word returns the words, letters and figures statement in FORM GST CMP-08 shall be substituted; (c) for the words tax periods the word quarters shall be substituted. 20. In the said rules, in FORM GST REG-01, in the Table appended to List of Documents to be uploaded , against serial no. 4, in the heading, after the words Bank Account Related Proof , the words , where details of such Account are furnished: shall be inserted. 21. In the said rules, in FORM GST REG-07, in PART-B, after entry 12, the following entry shall be inserted, namely:- 12A. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Year 1. GSTIN 2. (a) Legal name of the registered person Auto (b) Trade name, if any Auto 3. (a) Aggregate turnover in the preceding Financial Year (Auto populated) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4B. Inward supplies received from a registered supplier (attracting reverse charge) 4C. Inward supplies received from an unregistered supplier 4D. Import of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Type of supply (Outward/ Inward) Rate of tax (%) Value Amount of tax Integrate d tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 Auto Auto Auto Auto Auto Auto Auto Auto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture import of services. 5. Table 5 to capture details (and adjustments thereof) of outward supplies (including exempt supplies) and inward supplies attracting reverse charge including import of services as declared earlier in FORM GST CMP-08 during the financial year. 6. TDS/TCS credit received from deductor/e-commerce operator would be auto-populated in Table 7. 24. In the said rules, in FORM GSTR-9,- (a) in the Table, in serial no. 8, in column 2, in row C, for the words and figures to September, 2018 , the figures and word 2018 to March 2019 shall be substituted; (b) in the Table, in Pt. V, in column 2, in the heading, for the words and letters previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier , the letters, figures and words FY 2017-18 declared in returns between April 2018 till March 2019 shall be substituted; (c) in instructions, serial no. 3 shall be omitted; (d) in instructions, in serial no. 4, after the sente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ater, the following form shall be inserted, namely:- FORM GST PMT 09 [See rule 87(13)] Transfer of amount from one account head to another in electronic cash ledger 1. GSTIN 2. (a) Legal name Auto (b) Trade name, if any Auto 3. ARN 4. Date of ARN 5. Details of the amount to be transferred from one account head to another (Amount in Rs.) Amount to be transferred from Amount to be transferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 the head only if balance under that head is available at the time of transfer 26. In the said rules, in FORM GST RFD-05 , with effect from a date to be notified later,- (a) in Line 3 for the word Advice , the word order shall be substituted; (b) in Line 4 for the word Advice , the word order shall be substituted; (c) in Line 6, for the words and letters To Centre PAO/ Treasury/ RBI/ Bank , the words and letters To PAO, CBIC shall be substituted. 27. In the said rules, after FORM GST RFD - 10 , with effect from the 1st day of July, 2019, the following form shall be inserted, namely:- FORM GST RFD-10 B [See rule 95A] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section under which voluntary payment is made drop down 5. Details of show cause notice, if payment is made within 30 days of its issue Reference No. Date of issue 6. Financial Year 7. Details of payment made including interest and penalty, if applicable (Amount in Rs.) Sr. No. Tax Period Act Place of supply (POS) Tax / Cess Interest Penalty, if applicable Others ..... X X X X Extracts X X X X X X X X Extracts X X X X
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