TMI BlogCentral Goods and Services Tax (Seventh Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. N o. Details of documents of inward supplies received of inputs received Tax paid on Inward supplies Type of Inward s up pl y GS TIN of Sup plier /Sel f GS TIN Ty pe of Do cu me nt N o./ B/ E P o rt C o d e D a t e Ta xa bl e V al ue Int egr ate d Ta x C en tr al T ax Sta te/ U T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cess BRC/ FIRC Type of Document No. Date Value Taxable value No. Date Value 1 2 3 4 5 7 8 9 10 11 12 ; (c) for Statement 3 , the following Statement shall be substituted, namely:- Statement 3 [rule 89(2)(b) and rule 89(2)(c)] Refund Type: Export without pa yment of tax (accumulated ITC) Sr. N o. Document Details Goods / Service s (G/S) Type of Docume nt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Statement 4A Refund by SEZ on account of supplies received from DTA With payment of tax GSTIN of Supplier Document Details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Taxable Value Integrated Tax Cess Type of Document No. Date Value No. Date 1 2 3 4 5 6 7 8 9 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )] Refund Type: On account of deemed exports claimed by recipient Sl. No . Document details of inward supplies in case refund is claimed by recipient Tax paid GSTIN of Supplier Type of Document No . Date Taxable Value Integrated Tax Central Tax State/Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 10 ; (h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst serial number 8C, in column 2,- (A.) before the letters and words ITC on inward supplies , the word, letters and figures For FY 2017-18 shall be inserted; (B.) after the entry ending with the words and figures, April 2018 to March 2019 , the following entry shall be inserted, namely :- For FY 2018-19, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2018-19 but availed during April 2019 to September 2019 ; (b) in Pt. V,- (A.) before the words Particulars of the transactions , the word, letters and figures For FY 2017-18 shall be inserted; (B.) after the heading ending with the words and figures April 2018 till March 2019 , the following entry shall be inserted, namely :- For FY 2018-19, Particulars of the transactions for the FY 2018-19 declared in returns between April 2019 till September 2019 ; (iii) in FORM GSTR-9 , in the instructions, (a) for paragraph 2, the following paragraph shall be substituted, namely: - 2. It is mandatory to file all FORM GSTR-1 and FORM GSTR-3B f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry shall be inserted, namely:- For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 5A to Table 5F net of credit notes in case there is any difficulty in reporting such details separately in this Table. ; (VI) against serial number 5I, after the entry ending with the words filling up these details. , the following entry shall be inserted, namely:- For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 5A to Table 5F net of debit notes in case there is any difficulty in reporting such details separately in this Table. ; (VII) against serial number 5J 5K, after the entry ending with the words filling up these details. , the following entry shall be inserted, namely:- For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 5A to Table 5F net of amendments in case there is any difficulty in reporting such details separately in this Table. ; (c) in paragraph 5, in the Table, in second column ,- (A.) against serial number 6B, after the entry ending with the words, figure, brackets and letter under 6(H) below. , the following en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification). ; (F.) against serial number 8B, after the entry ending with the words be auto-populated here. , the following entry shall be inserted, namely:- For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification). ; (G.) against serial number 8C, (I) before the words, Aggregate value of , the word, letters and figures, For FY 2017-18, shall be inserted; (II) after the entry ending with the words shall be declared here. , the following entry shall be inserted, namely:- For FY 2018-19, Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during April 2018 to March 2019 but credit on which was availed between April 2019 to September 2019 shall be declared here. ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. ; (III) against serial number 13, (1.) before the words, Details of ITC for , the word, letters and figures, For FY 2017-18, shall be inserted; (2.) after the entry ending with the words, letters and figures annual return for FY 2018-19. , the following entry shall be inserted, namely:- For FY 2018-19, 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 2019 to September 2019 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 2018-19 as per second proviso to subsection (2) of section 16 but was reclaimed in FY 2019-20, the details of such ITC reclaimed shall be furnished in the annual return for FY 2019-20. For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. ; (e) in paragraph 8, in the Table, in second column , (A.) against serial number 15A, 15B, 15C and 15D, after the words and letters details of no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following entry shall be inserted, namely:- For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O. ; (d) against serial number 5G, after the entry ending with the words shall be declared here. , the following entry shall be inserted, namely:- For FY 2017-18, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O. ; (e) against serial number 5H, serial number 5I, serial number 5J, serial number 5K, serial number 5L, serial number 5M and serial number 5N, after the entry ending with the words shall be declared here. , the following entry shall be inserted, namely:- For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O. ; (iv) in paragraph 6, in second column , (A.) against serial number 12B, after the entry ending with the words and figures ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave/have not been kept by the registered person so far as appears from*my/ our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement (if available) are *in agreement/not in agreement with the books of account maintained at the Principal place of business at and ** additional place of business within the State. 4. The documents required to be furnished under section 35 (5) of the CGST Act / SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act / SGST Act is annexed herewith in Form No. GSTR-9C. 5. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the said Form No.GSTR-9C are true and fair subject to following observations/qualifications, if any: (a) (b) (c) **(Signature and stamp/Seal of the Auditor) Place: Name of the si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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