TMI BlogAndhra Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),- i. in FORM GST RFD-01 , in Annexure 1, a. for Statement 1A, the following Statement shall be substituted, namely:- Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. No. Details of documents of inward supplies received of inputs received Tax paid on Inward supplies Type of Inward supply GSTIN of Supplier/Self GSTIN Ty pe of Do cu me nt N o./ B/ E P o rt C o d e D a t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 17 18 19 B2B/B2C b. for Statement 2, the following Statement shall be substituted, namely:- Statement 2 [rule 89(2)(c)] Refund Type: Export of services with payment of tax (accumulated ITC) (b) for Statement 2 , the following Statement shall be substituted, namely:- Statement 2 [rule 89(2)(c)] Refund Type: Export of services with payment of tax (accumulated ITC) Sr. No. Document Details Integrated Tax Cess BRC/ FIRC Type of Document No. Date Value Taxable value No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (d) for Statement 4, the following Statement shall be substituted, namely:- Statement 4 [rule 89(2)(d) and rule 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) GSTIN of recipient 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 ..... 7 8 ; (g) for Statement 5B , the following Statement shall be substituted, namely:- Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports claimed by supplier Sl. No. Document details of inward supplies in case refund is claimed by Supplier Tax paid Type of Document No. Date Taxable Value Integrated Tax Central Tax State/Union Territory Tax Cess 1 2 3 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 2 3 4 5 6 7 8 Details of documents covering transaction considered as intra State / inter-State transaction earlier Inter/Intra Integrated Tax Central tax State/UT Tax Cess PoS 9 10 11 12 13 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , shall be inserted; (B.) after the words, letters and figures, that additional liability for the FY 2017-18 , the letters and figures or FY 2018-19 shall be inserted; (C.) after the words, taxpayers cannot claim input tax credit , the words, letters and figures unclaimed during FY 2017-18 , shall be omitted; (D.) in the Table, in second column ,- (I) against serial number 4I, 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 4B to Table 4E net of credit notes in case there is any difficulty in reporting such details separately in this table. ; (II) against serial number 4J, 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 4B to Table 4E net of debit notes in case there is any difficulty in reporting such details separately in this Table. ; (I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apital goods and input services or report the entire input tax credit under the inputs row only. ; (B.) against serial number 6C and serial number 6D, 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 either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the inputs row only. For FY 2017-18 and 2018-19, the registered person shall have an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only. ; (C.) against serial number 6E, 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 either report the breakup of input tax credit as inputs and capital goods or report the entire input tax credit under the inputs row only. ; (D.) against serial number 7A, 7B, 7C, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y ending with the words for 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 upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification). ; (H.) against serial number 8D, after the entry ending with the words shall be negative. , 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 Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification). ; (d) in paragraph 7, (A.) before the words and letter Part V consists , 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, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... graph 8, in the Table, in second column , (A.) against serial number 15A, 15B, 15C and 15D, after the words and letters details of non-GST refund claims. , the words and figures For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table. shall be inserted; (B.) against serial number 15E, 15F and 15G, after the words shall be declared here. , the words, letters and figures For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table. shall be inserted; (C.) against serial number 16A, after the words filling up these details. , the words, letters and figures For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table. shall be inserted; (D.) against serial number 16B and serial number 16C, after the words shall be declared here. , the words, letters and figures For FY 2017- 18 and 2018-19, the registered person shall have an option to not fill this table. shall be inserted; (E.) against serial number 17 18, after the words value of inward supplies. , the words, letters and figures Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, 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 availed during Financial Year 2017-18. , 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. ; (B.) against serial number 12C, 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. ; (C.) against serial number 14, after the entry ending with the words are to 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. ; (v) for Part B, the following shall be substituted, namely:- PART B- CERTIFIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 signatory Membership No Date: Full address II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s. ........... . (Name and address of the assessee with GSTIN) was conducted by M/s. .. . (full name and address of auditor along with status), bearing membersh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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