9911796707
TMI BlogMizoram Goods and Services Tax (Amendment) Rules, 2024.X X X X Extracts X X X X X X X X Extracts X X X X ..... on under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier. Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this proviso."; "Prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... words and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 8. In the said rules, with effect from a date to be notified, in rule 39, - (i) for sub-rule (1), the following sub-rule shall be substituted, namely: -- "(1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely: -- (a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules; (b) the amount of the credit distributed shall not exceed the amount of credit available for distribution; (c) the credit of tax paid on input services attributable to a recipient of credit shall be distributed only to that recipient; (d) the credit of tax paid on input services attributable to more than one recipient of credit shall be distributed amongst such recipients to whom the input service is attributable and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vely; (ii) in respect of a recipient located in a State or Union territory other than that of the Input Service Distributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the aggregate of the amount of input tax credit of central tax and State tax or Union territory tax that qualifies for distribution to such recipient as referred to in clause (d) and (e); (k) the Input Service Distributor shall issue an Input Service Distributor invoice, as provided in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued only for distribution of input tax credit; (l) the Input Service Distributor shall issue an Input Service Distributor credit note, as provided in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason; (m) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (j) and the amount attributable to any recipient shall be calculated in the manner provided in clause (f) and such c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be distributed; (ii) the expression "recipient of credit" means the supplier of goods or services or both having the same Permanent Account Number as that of the Input Service Distributor; (iii) the term ''turnover'', in relation to any registered person engaged in the supply of taxable goods as well as goods not taxable under this Act, means the value of turnover, reduced by the amount of any duty or tax levied under entries 84 and 92A of List I of the Seventh Schedule to the Constitution and entries 51 and 54 of List II of the said Schedule.". 9. In the said rules, in rule 40, in sub-rule (1), in cause (e), after the words, letters and figures "FORM GSTR-1", the words, letters and figures "and in FORM GSTR-1A, if any," shall be inserted; 10. In the said rules, in rule 48, in sub-rule (3), after the words, letters and figures "FORM GSTR-1", the words, letters and figures "or in FORM GSTR-1A, if any" shall be inserted; 11. In the said rules, in rule 59, - (i) after sub-rule (1), the following proviso shall be inserted, namely:- "Provided that the said person may, after furnishing the details of outward supplies of goods or service or both in FORM GSTR-1 for a tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 15. In the said rules, in rule 88B, after sub-rule (1), the following proviso shall be inserted, namely: - "Provided that where any amount has been credited in the Electronic Cash Ledger as per provisions of sub-section (1) of section 49 on or before the due date of filing the said return, but is debited from the said ledger for payment of tax while filing the said return after the due date, the said amount shall not be taken into consideration while calculating such interest if the said amount is lying in the said ledger from the due date till the date of its debit at the time of filing return.". 16. In the said rules, in rule 88C, in sub-rule (1), after the words, letters and figures "FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 17. In the said rules, in rule 89, - (i) after sub-rule (1A), the following sub-rule shall be inserted, namely: - "(1B) Any person, claiming refund of additional integrated tax paid on account of upward revision in price of the goods subsequent to exports, and on which the refund of integrated tax paid at the time of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of upward revision in price of such goods subsequent to exports; (bc) a reconciliation statement, reconciling the value of supplies declared in supplementary invoices, debit notes or credit notes issued along with relevant details of Bank Realisation Certificate or foreign inward remittance certificate issued by Authorised Dealer-I Bank, in a case where the refund is on account of upward revision in price of such goods subsequent to exports;". 18. In the said rules, after rule 95, the following rule shall be inserted, namely: - "95B. Refund of tax paid on inward supplies of goods received by Canteen Stores Department. - (1) Notwithstanding anything contained in rule 95, a Canteen Stores Department under the Ministry of Defence, which is eligible to claim the refund of fifty per cent. of the applicable central tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the Canteen Stores Department or to the authorised customers of the Canteen Stores Department as per notification issued under section 55, shall apply for refund in FORM GST RFD-10A once in every quarter, electronically on the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r export, or such further period as may be allowed by the Commissioner, if the payment of such services is not received by the exporter in convertible foreign exchange or in Indian rupees, wherever permitted by the Reserve Bank of India."; (ii) in sub-rule (2), after the words, letters and figures "contained in FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 21. In the said rules, for rule (110), the following rule shall be substituted, namely: - "110 Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed in FORM GST APL-05, along with the relevant documents, electronically and provisional acknowledgement shall be issued to the appellant immediately: Provided that an appeal to the Appellate Tribunal may be filed manually in FORM GST APL-05, along with the relevant documents, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. (2) A memorandum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y shall be five thousand rupees. (6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112.". 22. In the said rules, for rule 111, the following rule shall be substituted, namely: - "111 Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be filed in Form GST APL-07, along with the relevant documents, electronically and a provisional acknowledgement shall be issued to the appellant immediately: Provided that an application to the Appellate Authority may be filed manually in FORM GST APL-07, along with the relevant documents, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. (2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112, if any, shall be filed electronically in FORM GST APL-06: Provided that the memorandum of cross-objections may be filed manua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... W: Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal or the application, as the case may be, would be subject to the approval of the Appellate Tribunal and such application for withdrawal of the appeal or application, shall be decided by the Appellate Tribunal within fifteen days of filing of such application: Provided further that any fresh appeal or application, as the case may be, filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section (1) or sub-section (3) of section 112, as the case may be.". 24. In the said rules, with effect from a date to be notified, in rule 138, in sub-rule (3), after the third proviso, the following proviso shall be inserted, namely:- "Provided also that an unregistered person required to generate e-way bill in FORM GST EWB-01 in terms of the fourth proviso to sub-rule (1) or an unregistered person opting to generate e-way bill in Form GST EWB-01, on the common portal, shall submit the details electronically on the common portal in FORM GST ENR- 03 either directly or through a Facilitation Centre notified by the Commissioner a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ", as amended in FORM GSTR-1A if any," shall be inserted. 27. In the said rules, with effect from a date to be notified, after the FORM GST ENR-02, the following Form shall be inserted, namely: - "FORM GST ENR-03 [See rule 138(3)] Application for Enrolment [only for un-registered persons] 1. Name of the State 2. (a) Name as per PAN (b) Trade Name, if any (c) PAN (d) Aadhaar, if applicable (optional) 3. Type of enrolment (i) Unregistered supplier of goods (ii) Unregistered recipient of goods (iii) Both (i) & (ii) 4. Contact Information (the email address and mobile number will be used for authentication) Email Address Mobile Number 5. Consent I on behalf of the holder of Aadhaar number < pre-filled based on Aadhaar number provided in the form > give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 6. List of documents uploaded 7. Verification I hereby solemnl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amt Rate Taxable value Amt 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports 7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 Rate of tax Total Taxable value Amount Integrated Central State Tax/UT Tax Cess 1 2 3 4 5 6 7A. Intra-State supplies Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] 7B. Inter-State Supplies where invoice value is upto Rs 1 Lakh [Rate wise]-Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] Place of Supply (Name of State) 8. Nil rated, exempted and non-GST outward supplies Description Nil Rated Supplies Exempted (Other than Nil rated/non- GST supply) Non-GST supplies 1 2 3 4 8A. Inter-State supplies to registered persons 8B. Intra- State supplies to registered persons 8C. Inter-State supplies to unregistered persons 8D. Intra-State supplies to unregistered persons 9. Amendments to taxable outward supply details furnished in FORM- GSTR-1 for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otal Quantity Rate of Tax Total Taxable Value Amount Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 13. Documents issued during the tax period Sr. No. Nature of document Sr. No. Total number Cancelled Net issued From To 1 2 3 4 5 6 7 1 Invoices for outward supply 2 Invoices for inward supply from unregistered person 3 Revised Invoice 4 Debit Note 5 Credit Note 6 Receipt voucher 7 Payment Voucher 8 Refund voucher 9 Delivery Challan for job work 10 Delivery Challan for supply on approval 11 Delivery Challan in case of liquid gas 12 Delivery Challan in cases other than by way of supply (excluding at S no. 9 to 11) 14. Details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply GSTIN of e-commerce operator Net value of supplies Tax amount Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 (a) Supplies on which ecommerce operator is liable to collect tax u/s 52 (b) Supplies on which ecommerce operator is liable to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y particulars already declared FORM GSTR-1 of current tax period (including those declared in iFF, for the first and second months of a quarter, if any,for quarterly taxpayers)The form is an optional form without levy of late fees. 2. The FORM will be available on the portal after due date of filing of FORM GSTR -1 or the actual date of filing of FORM GSTR -1 ,whichever is later, till filing of corresponding FORM GSTR-3B of the same tax period. Similarly, for quarterly taxpayers, the FORM GSTR-1A shall be opened quarterly after filing of the FORM GSTR-1 (Quarterly) or the due date of filing of FORM GSTR -1 ( Quaterly),whichever is later, till filing of FORM GSTR-3B of the same tax period. 3. The particulars declared in FORM GSTR-1A along with particulars declared in FORM GSTR-1 shall be made available in FORM GSTR-3B. in case of taxpayers opting for filing of quarterly returns the same shall be made available in FORM GSTR-3B (Quarterly) along with particular furnished in FORM GSTR-1 and iFF of Month M1 and M2 (if filed). 4. Amendment of a document which is related to change of Recipient's GSTIN shall not be allowed in GSTR-1A. 5. in addition to the GSTR-2B already gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjusted for the current tax period other than those already declared in FORM GSTR-1. * In case a POS with any combination of rate has already been declared in FORM GSTR-1, then a new rate cannot be added through these tables and the taxpayer will have to use amendment Table 11(II) as the case may be. 14 * Taxpayers may declare additional details of supplies made through e-commerce operator for the current tax period 15 * ECO Taxpayers may declare additional details of supplies for unregistered recipients (rate wise) for the current tax period other than those already declared in FORM GSTR-1. 10, 11(II), 14A, 15A(I), 15A(II) * Taxpayers may amend details already declared in FORM GSTR- 1 of the current period. 30. In the said rules, in FORM GSTR-2A,- (i) for the brackets, letters, words and figures "(From GSTR1, GSTR5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers)", the brackets, letters, words and figures "(From GSTR1, 1A, GSTR5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers)" shall be substituted; (ii) in Part A, - (a) for the figures, letters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITC Available Summary (Amount in Rs. for all tables) S.No. Heading GSTR- 3B table Integrated Tax (Rs) Central Tax (Rs) State/UT tax (Rs) Cess (Rs) Advisory Credit which may be availed under FORM GSTR-3B Part A ITC Available - Credit may be claimed in relevant headings in GSTR-3B I All other ITC - Supplies from registered persons other than reverse charge 4(A)(5) Net input tax credit may be availed under Table 4(A)(5) of FORM GSTR-3B. Detail s B2B - Invoices B2B - Debit notes ECO - Documents B2B - Invoices (Amendment) B2B - Debit notes (Amendment) II ECO - Documents (Amendment) Inward Supplies from ISD 4(A)(4) Net input tax credit may be availed under Table 4(A)(4) of FORM GSTR-3B. Details ISD - Invoices 3.1(d) 4(A)(3) ISD - Invoices (Amendment) III Inward Supplies liable for reverse charge These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Net input tax credit may be availed under Table 4A(3) of FORM GSTR-3B on payment of tax. Details B2B - Invoices 4(A)(1) Net input tax credit may be availed under Table 4(A)(1) of FORM GSTR-3B. B2B - Debit notes B2B - Invoices (Amendment) B2B -Debit notes (Amendment) I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntegra ted Tax (Rs) Central Tax (Rs) State/ UT tax (Rs) Cess (Rs) Advisory Credit which may be reversed under FORM GSTR-3B Part A ITC Reversed - Others I ITC Reversal on account of Rule 37A 4(B)(2) Such credit shall be reversed and has to be reported in table 4(B)(2) of FORM GSTR-3B. Details B2B - Invoices B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) Instructions: 1. Terms Used :- a. ITC - Input tax credit b. B2B - Business to Business c. ISD - Input service distributor d. IMPG - Import of goods e. IMPGSEZ - Import of goods from SEZ f. ECO - E-Commerce Operator 2. Important Advisory:- a) FORM GSTR-2B is a statement which has been generated on the basis of the information furnished by your suppliers or by ECOs in their respective FORMS GSTR-1/IFF, 1A, 5 and 6. It is a static statement and will be made available once a month. The documents filed by the Supplier in any FORMS GSTR-1/IFF, 5 and 6 would reflect in the next open FORM GSTR-2B of the recipient irrespective of supplier's date of filing. Taxpayers are advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B. However, in case of additional details, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... captures the summary of ITC not available as on the date of generation of GSTR-2B. Credit available in this table shall not be availed as credit in FORM GSTR-3B but to be reported as ineligible ITC in Table 4(D)(2) of FORM GSTR-3B. However, the liability to pay tax on reverse charge basis and the liability to net-off credit on receipt of credit notes continues for such supplies. 8. Table 5 captures the summary of ITC to be reversed under Rule 37A on or before 30th November following the end of financial year in which the ITC in respect of such invoice or debit note has been availed and corresponding FORM GSTR-3B has not been furnished by the supplier. Credit auto populated in this table shall be reversed in FORM GSTR-3B but should be reported as ITC reversed in Table 4(B)(2) of FORM GSTR-3B. Table 5 shall be made available only in FORM GSTR 2B of the September of the next financial year (made available in October). 9. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts. Taxpayers shall ensure that,- a. No credit shall be taken twice for any document under any circumstances. b. Credit shall be reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 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 data received from ICEGATE. Table 3 Part B Section I Others i. This section consists of the details of credit notes received and amendment thereof which have been declared and filed by your suppliers in their FORM GSTR-1/IFF, GSTR-1Aand GSTR-5. ii. These credit notes shall be net-off from relevant ITC available Tables [Table 4A(3,4,5)] of FORM GSTR-3B.Liability against Credit Notes (Reverse Charge) shall be net-off in Table 3.1(d)of FORM GSTR-3B. ITC Not Available Summary Table 4 Part A Section I All other ITC - Supplies from registered persons other than reverse charge i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period Net Tax Payable (2-3) Tax paid through ITC Tax paid in cash Interest paid in cash Late fee paid in cash Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 (A) Other than (i) reverse charge and (ii) supplies made u/s 9(5) Integrated tax < Auto > < Auto > < Auto > Central tax < Auto > < Auto > < Auto > State/ UT tax < Auto > < Auto > < Auto > Cess < Auto > < Auto > < Auto > (B) Reverse charge and supplies made u/s 9(5) Integrated tax < Auto > < Auto > < Auto > Central tax < Auto > < Auto > < Auto > State/UT tax < Auto > < Auto > < Auto > Cess < Auto > < Auto > < Auto > (b) Table 6.2 shall be omitted. 33. In the said rules, in FORM GSTR-4, in Instructions, at Sr.No. 2, after the words "end of such financial year", the words and letters "for the financial year upto FY 2023-24. Further, the details in FORM GSTR-4, for every financial year or part thereof, should be furnished till the thirtieth day of June following the end of such financial year for the financial year 2024-25 onwards." shall be inserted. 34. In the said rules, in Form GSTR-4A, for the brackets, letters, words and figures "(Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, the following instruction shallbe inserted, namely:- "5. The amount liable for TDS in column 5 of Table 3 and column 6 and column 11 of Table 4, shall be the amount excluding the Central tax, State tax/ Union territory tax, Integrated tax and cess, indicated in the invoice.". 38. In the said rules, in FORM GSTR-8, - (i) under the heading Instructions, in paragraph 7, for the letters, words and figures "GSTR-1", the letters, words and figures "(GSTR-1 or GSTR-1A)" shall be substituted; (ii) in FORM GSTR-8, with effect from a date to be notified, - (a) for serial number 3, the following shall be substituted, namely:- "3. Details of supplies made through e-commerce operator (Amount in Rs. for all Tables) GSTIN of the supplier Details of supplies made which attract TCS Amount of tax collected at source Place of Supply (POS) Gross value of supplies made Value of supplies returned Net amount liable for TCS Integrated Tax Central Tax State /UT Tax 1 2 3 4 5 6 7 8 3A. Supplies made to registered persons 3B. Supplies made to unregistered persons (b) for serial number 4, the following shall be substituted, namely:- "4. Amen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 5C, the following serial number and entry relating thereto shall be inserted, namely: - 5C1 Aggregate values of supplies (net of amendments) made by suppliers through e-commerce operators on which e-commerce operators are liable to pay taxes under section 9(5) is required to be reported here by supplier. Table 14(b) and 14A(b) of FORM GSTR-1 may be referred for filling up these details. (IV) in second column, against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end, namely: - 'For FY 2023-24, the registered person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the "exempted" row only.'; (V) in second column, against serial numbers 5H, 5I, 5J and 5K, for the figures and word "2021-22 and 2022-23", the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted; (VI) in second column, against serial number 5N, after the letters and word "on reverse charge basis.", the letters, figures and word "and supplies on which e-commerce operators are required to pay taxes under section 9( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 024 to October, 2024 filed upto 30th November, 2024 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details."; ii. for the figures and word "2021-22 and 2022-23", the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted; (c) against serial number 13, - (I) after the words, letters and figures "reclaimed in FY 2023-24, the details of such ITC reclaimed shall be furnished in the annual return for FY 2023- 24,", the following entry shall be inserted, namely: - "For FY 2023-24, 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, 2024 to October, 2024 filed upto 30th November, 2024 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 2023-24 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2024-25, the details of such ITC reclaimed shall be furnished in the annual return for FY 2024-25."; (II) for the figures and word "2021-22 and 2022-23", the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 9B [rule 89(2)(bc)] Refund Type: Details of debit/ credit notes/ supplementary invoice issued for export of goods S. N o. Type of document (Debit Note/ Credit Note/ supplementary invoice) Debit Note/ Credit Note/ supplementary invoice Date of document Document Declared in GSTR-1 for the month Tax liability paid/ ITC claimed in respect of document declared in GSTR-3B for the month (1) (2) (3) (4) (5) BRC/ foreign inward remittance certificate No. Date of BRC/ foreign inward remittance certificate Whether refund claimed for shipping bill under Rule 96 (Y/N) Details of such shipping Bill No. Date of such shipping bill Port of export code (6) (7) (8) (9) (10) (11) ". 42. In the said rules, after FORM RFD-10, the following Form shall be inserted, namely: - "FORM GST RFD-10A (See Rule 95B) Application for refund by Canteen Stores Department (CSD) 1. GSTIN : 2. Name : 3. Address : 4. Tax Period (Quarter) : From < DD/MM/YY >To < DD/MM/YY > 5. Amount of Refund Claim :< INR >< In Words > 6. Details of inward supplies of goods received: GSTIN of the Supplier Type of the Document Invoice details / Debit Notes / Credit Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etary limit fixed for application as per the provisions of sub-section (1) of section 120 vi. Any other reason 7. Declaration (applicable in case appeal is filed under sub-section (1) of section 112): I/We hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom. Place: Signature Date: Name of Applicant /Applicant Officer Designation/ Status". 45. In the said rules, for the FORM GST DRC-01A, the following Form shall be substituted, namely:- "FORM GST DRC-01A Intimation of tax ascertained as being payable under section 73(5)/74(5) [See Rule 142 (1A), (2A)] Part A No.: Date: Case ID No. To GSTIN…………………………… Name…………………………… Address………………………… Case Proceeding Reference No………………- Intimation of liability under section 73(5)/section 74(5) Please refer to the above pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lip;………………… Name…………………………… Address………………………… Acceptance of submission and/or payment made in reply to intimation made in Part-A of FORM GST DRC-01A This has reference to the communication issued in Part-A of FORM GST DRC-01A vide reference no. ---------- dated ----------, the payment made through FORM GST DRC-03 vide reference no. ------ dated --------.The said payment made by you has been found satisfactory and hence accepted. OR This has reference to the reply furnished vide reference no. ------ dated -------- in response to the communication issued in Part-A of Form GST DRC-01A vide reference no. ---------- dated ----------. along with the payment made through FORM GST DRC-03 vide reference no. ------ dated --------. The said submission and the payment made by you has been found satisfactory and hence accepted. OR This has reference to the reply furnished vide reference no. ------ dated -------- in response to the communication issued in Part-A of Form GST DRC-01A vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C-03, the following Form shall be inserted, namely:-- "FORM GST DRC- 03A [See rules 142(2B)] Application for adjustment of the amount paid through FORM GST DRC-03 against the order of demand 1. GSTIN 2. Legal name < Auto > 3. Trade name, if any < Auto > 4. ARN of DRC-03A < Auto > 5. Date of filing DRC-03A < Auto > 6. ARN of the DRC-03 through which payment made 7. Date of filing of DRC-03 < Auto > 8. Amount paid through DRC-03 < Auto > (Amount in Rs.) Sr. No. Tax Period Act Place of Supply (POS) Tax/ Cess Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> Total < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> 9. Reference no. of the order of demand against which payment was intended to be made (including rectification / appeal order) 10. Date of issue of the order 11. Amount of demand (Amount in Rs.) Sr. No. Tax Period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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