TMI BlogDelhi Goods and Services Tax (Twelveth Amendment) Rules, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 mobile number and the said return or th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period GSTR- 1/5 filing date GSTR- 3B f iling status (Yes / No) Amend -ment made (GSTIN, Others) Tax period of original record Effective date of canc -ellation if any, No. Date GSTIN Trade / Legal name No. Type Date Value Integ-rated tax Cen tral tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Amendment to Debit / Credit notes (Amendment to 5) Details of original document Revised details Rate (%) Taxable 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 (GSTIN, Others) Tax period of original record Effe -ctive date of canc- ellation if any Type No. Date GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 5 6 7 8 9 10 11 12 13 14 15 16 8. Amendments to ISD credit 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) Port code No. Date Value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rge is applicable) which have been saved / filed by your suppliers in their FORM GSTR-1 and 5. ii. Invoice type : a. R- Regular (Other than SEZ supplies and Deemed exports) b. SEZWP- SEZ supplies with payment of tax c. SEZWOP- SEZ supplies without payment of tax d. DE- Deemed exports e. CBW - Intra-State supplies attracting IGST iii. For every invoice, the period and date of FORM GSTR-1/5 in which such invoice has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier s date of filing. For example, if a supplier files his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the invoice will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the invoice will be reflected in FORM GSTR-2A of November 2019 for the recipient. iv. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deemed exports) SEZWP- SEZ supplies with payment of tax SEZWOP- SEZ supplies without payment of tax DE- Deemed exports CBW - Intra-State supplies attracting IGST v. For every credit or debit note, the period and date of FORM GSTR-1/5 in which such credit or debit note has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier s filing of FORM GSTR-1. For example, if a supplier files his credit note CN-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the credit note will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5 th March 2020, the credit note will be reflected in FORM GSTR-2A of November 2019 for the recipient. vi. The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided. vii. The table also shows if the credit note or debit note has been amended subsequently and if yes, then the tax period in which such credit note or debit note was amended, declared and filed. v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he recipient is eligible to take input tax credit. iii. The table also provides if the Bill of entry was amended. iv. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available. . 9. In the said rules, in FORM GSTR-5, - (i). in the table , - (a) in serial number 2, after entry (c), the following entries shall be inserted, namely: - (d) ARN Auto Populated (e) Date of ARN Auto Populated. ; (b) in serial number 10, - (A) in the heading, after the words, Total tax liability , the brackets and words (including reverse charge liability, if any) , shall be inserted; (B) after serial number 10B and the entry relating thereto, the following serial number and entry shall be inserted, namely, - 10C. On account of inward supplies liable to reverse charge . ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 2 3 4 5 6 7 1. Tax Liability (based on Table 5 5A) 2. Interest (based on Table 6) 3. Others (based on Table 6) . 11 . In the said rules, in FORM GSTR-9, - (i) in the Table, - (a) against serial number 8C, in column 2, for the entry, the following entry shall be substituted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 letters, figures and word FY 2017-18 and 2018-19 wherever they occur, the letters, figure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total . 16. In the said rules, in FORM GST DRC-02, after entry (c), for the table, the following table shall be substituted, namely: - Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total . 19. In the said rules, in FORM GST DRC-09, for the table, the following table shall be substituted, namely: - Act Tax/Cess Interest Penalty Fee Oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 4 5 6 7 Central tax State / UT tax Integrated tax Cess . By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy. IV (Finance) Note: The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification dated the 22nd June, 2017, published vide number F3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22nd June, 2017 and last amended vide notification No. 72/2020 - State Tax, dated the 07/07/2021, published vid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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