TMI BlogDelhi 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 ..... ] 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/ UT Tax 1 2 3 4 5 6 7 8 9 10 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without pa yment of tax (accumulated ITC) Sr. No. Document Details Goods / Services (G/S) Type of Document No . Date Value 1 2 3 4 5 6 Shipping bill/ Bill of export EGM Details BRC/ FIRC Port code No Date Ref No Date No. Date Value 7 8 9 10 11 12 13 14 ; (d) for Statement 4, the following Statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Type of Document No. Date Value No. Date 1 2 3 4 5 6 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 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 18 19 20 . (ii) in FORM GSTR-9, in the Table,- (a) against 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able 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,5E and 5F, after the entry ending with the words, figures and brackets under Non-GST supply (5F). , the following entry shall be inserted, namely:- For FY 2017-18 and 2018-19, the registered person shall have an option to either separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the exempted row only. ; (V) against serial number 5H, 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 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst serial number 8A,- (I) for the letters and figures, FY 2017-18 , the words the financial year for which the return is being for shall be substituted; (II) before the words, It may be noted , the word, letters and figures, For FY 2017-18, shall be inserted; (III) after the entry ending with the words auto-populated in this table. , the following entry shall be inserted, namely:- For FY 2018-19, It may be noted that the FORM GSTR-2A generated as on the 1 st November, 2019 shall be auto-populated in this table. 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). ; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted; (2.) after the entry ending with the words filling up these details. , the following entry shall be inserted, namely:- For FY 2018-19, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2019 to September 2019 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For 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 sub- section (2) of section 16 but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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. ; (c) against serial number 5E and serial number 5F, 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. ; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit were not provided/partially provided to us. (B) In *my/our opinion, proper books of account *have/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 DGST 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
