TMI BlogJharkhand 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 ..... rst 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 e Ta xa bl e V al ue Int egr ate d Ta x Central Tax State/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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. Date Value 1 2 3 4 5 7 8 9 10 11 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (e) after Statement 4, the following Statement shall be inserted, namely:- Statement 4A Refund by SEZ on account of supplies received from DTA With payment of tax ..... 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 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 5 6 7 8 9 Statement 5B [rule 89(2)(g)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Transaction which were held inter State / intra-State supply subsequently Inter/Intra Integrated Tax Central tax State/UT Tax Cess PoS 15 16 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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. ; (III) against serial number 4K 4L, 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 amendments in case there is any difficulty in reporting such details separately in this table. ; (IV) against serial number 5D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit 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, 7D, 7E, 7F, 7G and 7H, after the entry ending with the words, figures and letters in 7E of FORM GSTR-9. , the following entry shall be inserted, namely:- For FY 2017-18 and 2018-19, the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only. However, reversals on account of TRAN-1 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 2019 to September 2019. ; (C.) in the Table, in second column ,- (I) against serial number 10 11, (1.) before the words, Details of additions , the word, letters and figures, For FY 2017-18, shall be inserted; (2.) after the entry ending with the words shall be declared here. , the following entry shall be inserted, namely:- F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 For FY 2017-18 and 2018- 19, the registered person shall have an option to not fill this table. shall be inserted; 3. In the said rules, in FORM GST GSTR-9C , in the instructions, in paragraph 2, (i) for the letters and figures, FY 2017-18 , the words current financial year shall be substituted; (ii) before the words, The details for the , the word ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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- CERTIFICATION I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit: * I/we have examined the- (a) balance sheet as on (b) the *profit and loss account/income and expenditure account for the period beginning from .. to ending on ., and (c) the cash flow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... **(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 membership number in pursuance of the provisions of the .Act, and *I/we annex hereto a copy of their audit report dated . along with a copy of each of :- (a) balance sheet as on (b) the *profit and loss account/income and expenditure account for the period beginning from .. to ending on ., (c) the cash flow statement (if available) for the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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