TMI BlogDelhi 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 ..... istered person, except those who have been granted 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 State 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 retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist.- (1) Reta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 during the process of determination under sub-rule (1). ; (c) in sub-rule (3), in clause (c), after the words fifty per cent. of the amount determined under the above clause , the words along with interest at the rate of eighteen per cent. from the date of collection of the higher amount till the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Type of Account IFSC Bank Name Branch Address To be auto-populated (Edit mode) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) ARN Auro (after filing) (c) Date of ARN Auro (after filing) 4. Inward supplies including supplies on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of tax Place of supply (Name of State/UT) No. Date Value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies) Auto Auto Auto Auto Auto 2. Inward supplies attracting reverse charge including import of services Auto Auto Auto Auto Auto 3. Tax paid (1+2) Auto Auto Auto Auto Auto 4. Interest paid, if any Auto Auto Auto Auto Auto 6. Tax rate wise details of outward supplies / inward supplies attracting reverse charge during the year (Net of advances, credit and debit notes and any other adjustment due to amendments etc.) Sr. No . Type of supply (Outward/ Inward) Rate of tax (%) Value Amount o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Central tax Auto Auto Auto 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 7 (a) Integrated tax (b) Central Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sentence ending with declared in this part. , the following words, letters and figures shall be inserted, namely:- It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return. ; (e) In the instructions, in serial no. 5, in the Table, in column 2,- (i) against serial no. 8A, after the words, letters and figures corresponding suppliers in their FORM GSTR-1. , the following words, letters and figures shall be inserted, namely:- It may be noted that the FORM GSTR-2A generated as on the 1st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Amount in Rs.) Amount to be transferred from Amount to be transferred to Major head Minor head Amount available Major Head Minor head Amount transferred 1 2 3 4 5 6 Central tax, State/UT Tax, Integrated Tax, Cess Tax Central tax, State/UT Tax, Integrated Tax, Cess Tax Interest Interest Penalty Penalty Fee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Inward Supplies Corresponding outward supplies GSTIN of supplier Invoice details Ra te Taxable value Amount of tax Invoice details No / Date. HSN Code Qty. Value Integrated Tax Central Tax State /UT Tax Cess No . / Date HSN Code Qt y. Taxable Value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndigenous goods have been sold to eligible outgoing international tourist; c) Copy of the returns for the period for which application is being filed. . 28. In the said rules, for FORM GST DRC-03 , the following FORM shall be substituted, namely: FORM GST DRC- 03 [See rule 142(2) 142 (3)] Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement 1. GSTIN 2. Name Auto 3. Cause of payment drop down Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify) 4. Section under which voluntary payment is made drop down 5. Details of show cause notice, if pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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