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TMI BlogWest Bengal Goods and Services Tax (Twelfth Amendment) Rules, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... he Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or (ii) a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and (iii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services:". 3. In the said rules, for rule 67A,the following rule shall be substituted, namely:- "67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service using the registered mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lies of goods received from SEZ units / developers) Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A (Amount in Rs. all Tables) 3. Inward supplies received from a registered person including supplies attracting reverse charge GSTIN of supp--lier Trade/ Legal name Invoice details Rate (%) Tax- able value Amount of tax Place of supply (Name of State/ UT) Supply attra- cting reverse charge (Y/N) GSTR- 1/5 period GSTR- 1/5 filing date GSTR- 3B filing status (Yes/ No) Amen- dment made, if any (GSTIN, Others) Tax period in which amended Effe- ctive date of cance -llation, if any No. Type Date Value Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 4. Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to 3) Details of original Document Revised details Rate (%) Taxable value Amount of tax Place of supply (Name of State/ UT) Supply att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit details Original ISD Document Details Revised details Original ISD invoice details (for ISD credit note only) ITC amount involved ISD GSTR-6 Period ISD GSTR-6 filing date Amendment made Tax period of original record ITC Eligibility Type No. Date GSTIN of ISD Trade/ Legal name Type No. Date No. Date Integrated Tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 PART- C 9. TDS and TCS Credit (including amendments thereof) received GSTIN of Deductor / GSTIN of E- Commerce Operator Deductor Name / Ecommerce Operator Name Tax period of GSTR-7 / GSTR-8 (Original / Amended) Amount received / Gross value (Original / Revised) Value of supplies returned Net amount liable for TCS Amount (Original / Revised) Integrated tax Central tax State /UT tax 1 2 3 4 5 6 7 8 9 9A. TDS 9B. TCS PART- D 10. Import of goods from overseas on bill of entry (including amendments thereof) ICEGATE Reference date Bill of entry details Amount of tax Amended (Yes/ No) Por ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The status of filing of corresponding FORM GSTR-3B for FORM GSTR-1 will also be provided. v. The table also shows if the invoice or debit note was amended by the supplier and if yes, then the tax period in which such invoice was amended, declared and filed. For example, if a supplier has filed his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 2019, the amended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019. vi. In case, the supplier has cancelled his registration, the effective date of cancellation will be provided. 4 Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to table 3) i. The table consists of amendment to invoices (including invoice on which reverse charge is applicable) which have been saved/filed by your suppliers in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, the effective date of cancellation will be displayed. 6 Amendment to Debit/Credit notes(Amendment to 5) i. The table consists of the amendments to credit and debit notes (including credit/debit notes on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5. ii. Tax period in which the note was reported originally will also be provided. 7 ISD credit received i. The table consists of the details of the ISD invoices and ISD credit notes which have been saved/filed by an input service distributor in their FORM GSTR-6. ii. Document Type : * ISD Invoice * ISD Credit Note iii. If ISD credit note is issued subsequent to issue of ISD invoice, original invoice number and date will also be shown against such credit note. In case document type is ISD Invoice these columns would be blank iv. For every ISD invoice or ISD credit note, the period and date of FORM GSTR-6 in which such respective invoice or credit note has been declared and filed is being provided. v. The status of eligibility of ITC on ISD invoices as declared in FORM GSTR-6 will be provided. vi. The status of eligibility of ITC on ISD credit notes will be pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds, "invoice value is more than", the word "rupees", shall be inserted; (c) for paragraph 10, the following paragraph shall be substituted, namely: - "10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period. Inward supplies attracting reverse charge shall be reported in Part C of the table.". 10. In the said rules, in FORM GSTR-5A, - (i) against serial number 4 and entries relating thereto, the following entries shall be inserted, namely: - "4(a) ARN: 4(b) Date of ARN:"; (ii) for serial number 6, the following shall be substituted, namely: - "6. Calculation of interest, or any other amount (Amount in Rupees) Sr. No. Description Place of supply (State/UT) Amount due (Interest/ Other) Integrated tax Cess 1 2 3 4 5 1. Interest 2. Others Total (iii). for serial number 7, the following shall be substituted, namely: - "7. Tax, interest and any other amount payable and paid (Amount in Rupees) Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax Cess Integrated tax Cess 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) in the entry ending with the words, figures and letters "Table 6C and 6D in Table 6D only.", for the letters, figures and word "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted; (C) against serial number 6E, after the entry, the following entry shall be inserted, namely: - "For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only."; (D) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the letters, figures and word "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted.; (E) against serial number 8A, after the entry, the following entry shall be inserted, namely: - "For FY 2019-20, it may be noted that the details from FORM GSTR-2A generated as on the 1st November, 2020 shall be auto-populated in this table."; (F) against serial number 8C, for the entries, the following entry shall be substituted, namely:- "Aggregate val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber 2020 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 2019-20 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21."; (2) in the entry beginning with the word, letters and figures "For FY 2017-18" and ending with the words "an option to not fill this table.", for the letters, figures and word "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted; (e) in paragraph 8, in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted. 12. In the said rules, in FORM GSTR-9C, in the instructions, - (i) in paragraph 4, in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted; (ii) in paragraph 6, in the Table, in second column, for the lett ..... X X X X Extracts X X X X X X X X Extracts X X X X
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