TMI BlogDelhi Goods and Services Tax (Thirteenth Amendment) Rules, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... nishing details of outward supplies.-(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 for the month or the quarter, as the case may be, electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner. (2) The registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 may furnish the details of such outward supplies of goods or services or both to a registered person, as he may consider necessary, for the first and second months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using invoice furnishing facility (hereafter in this notification referred to as the IFF ) electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from the 1 st day of the month succeeding such month till the 13 th day of the said month. (3) The details of outward supplies f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the deductee in Part C of FORM GSTR-2A electronically through the common portal (5) The details of tax collected at source furnishedby an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal. (6) The details of the integrated tax paid on the import of goods or goods brought in domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry shall be made available in Part D of FORM GSTR-2 A electronically through the common portal. (7) An auto-drafted statement containing the details of input tax credit shall be made available to the registered person in FORM GSTR-2B, for every month, electronically through the common portal, and shall consist of - (i) the details of outward supplies furnished by his supplier, other than a supplier required to furnish return for every quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1 , between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous mont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id rules, in rule 61, after sub-rule (5), the following sub-rule shall beinserted, namely: - (6) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the twentieth day of the month succeeding such tax period: Provided that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Lakshadweep. twenty-second day of the month succeeding such quarter. 2. Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi. twenty-fourth day of the month succeeding such quarter. (2) Every registered person required to furnish return,under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in FORM GSTR-3B. (3) Every registered person required to furnish return, every quarter, under clause (ii) of sub-rule (1) shall pay the tax due under proviso to sub-section (7) of section 39 , for each of the first two months of the quarter, by depositing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return due on the date of exercising such option has not been furnished. (2) A registered person, whose aggregate turnover exceeds 5 crore rupees during the current financial year, shall opt for furnishing of return on a monthly basis, electronically, on the common portal, from the first month of the quarter, succeeding the quarter during which his aggregate turnover exceeds 5 crore rupees. 7. In the said rules, in rule 62, (i) in sub-rule (1),the words, figures, letters and brackets or paying tax by availing the benefit of notification of the Government of National Capital Territory of Delhi, Department of Finance, Revenue-I, No. 02/2019 State Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 (52)/Fin (Rev-I)/2019-20/DS-VI/425, dated the 12th September, 2019 , shall be omitted; (ii) (ii) in sub-rule (4), the words, figures, letters and brackets or by availing the benefit of notification of the Government of National Capital Territory of Delhi, Department of Finance, Revenue-I, No. 02/2019 State Tax (Rate), dated the 12th September, 2019, published in the Gazette of Delhi, Extraordinary, Par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered persons other than reverse charge 4(A)(5) If this is positive, credit may be availed under Table 4(A)(5) of FORM GSTR-3B. If this is negative, credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. Details B2B - Invoices B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) II Inward Supplies from ISD 4(A)(4) If this is positive, credit may be availed under Table 4(A)(4) of FOR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I Others 4(B)(2) If this is positive, Credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. If this is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance. Details B2B - Credit notes B2B - Credit notes (Amendment) B2B - Credit notes (Reverse charge) B2B - Credit notes (Reverse charge) (Amendment) ISD - Credit notes ISD - Credit notes (Amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) Part B ITC Reversal I Others 4(B)(2) Credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. Details B2B - Credit notes B2B - Credit notes (Amendment) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-1 or furnishing of IFFs, based on the filing option (monthly or quarterly) as chosen by the corresponding supplier. The dates for which the relevant data has been extracted is specified in the DGST Rules and is also available under the View Advisory tab on the online portal. For example, FORM GSTR-2B for the month of February will consist of all the documents filed by suppliers who choose to file their FORM GSTR-1 monthly from 00:00 hours on 12th February to 23:59 hours on 11th March. 4. It also contains information on imports of goods from the ICEGATE system including data on imports from Special Economic Zones Units / Developers. 5. It may be noted that reverse charge credit on import of services is not part of this statement and will be continued to be entered by taxpayers in Table 4(A)(2) of FORM GSTR-3B. 6. Table 3 captures the summary of ITC available as on the date of generation of FORM GSTR-2B . It is divided into following two parts: A. Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B . B. Part B captures the summary of credit that shall be reversed in relevant table of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upplies liable for reverse charge i. This section consists of the details of supplies on which tax is to be paid on reverse charge basis, which have been declared and filed by your suppliers in their FORM GSTR-1. ii. This table provides only the supplies on which ITC is available. iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Credit may be availed under Table 4(A)(3) of FORM GSTR-3B on payment of tax. Table 3 Part A Section IV Import of Goods i. This section provides the details of IGST paid by you on import of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. These details are updated on near real time basis from the ICEGATE system. ii. This table shall consist of data on the imports made by you (GSTIN) in the month for which FORM GSTR-2B is being generated for. iii. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit. iv. The table also provides if the Bill of entry was amended. v. Information is provided in the tables based on dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
