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44 ‘3cCH Sltft 37TITHRIR 'livid, 18 1:87811, 2019

IN pursuance of the provisions of clause (3) of Article 348 of the Constitution, the Governor is

pleased to order the publication of the following English translation of notification No, KA.N1.-2-21/X1-

9(42)-17-U.P.GST Rules-2017-Order(20)-2019, dated Februay 18, 2019:

No. KA.N1.-2-21/X1-9(42)-17-1i.P.GST Rules-2017-Order(20)-2019

Dated Lucknow, February 18, 2019

IN exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax

Act, 2017 (UP. Act no.1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904

(UP. Act no.1 of 1904), the Governor is pleased to make the following rules with a view to amending the .

Uttar Pradesh Goods And Services Tax Rules, 2017, namely

THE UTTAR PRADESH GOODS AND SERVICES TAX (TWENTY SIXTH

AMENDMENT) RULES, 2019

Short title and

1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax commencement (Twenty Sixth Amendment) Rules, 2019.

(2) They shall come into force on the date of their publication in the Official Gazette.

Amendment in rule 12





In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:-

"(1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union Territory where he does not have a physical presence, shall mention the name of the State or Union Territory in PART A of the application in FORM GSTREG-07 and mention the name of 'the State or Union Territory in PART B thereof in which the principal place of business is located which may be different from the State or Union Territory mentioned in PART A.".

In the said rules, in rule 45,in sub-rule (3), after the words "received from a job worker", the words, "or sent from one job worker to another" shall be omitted.

In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:-

"Provided also that the signature or digital signature of the supplier or his authorised representative shall not be requireft in the case of issuance of an .electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (Act no. 21 of 2000).".

In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely:-

"Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (Act no. 21 of 2000).".

In the said rules, in rule 54,-

in sub-rule (2), the following proviso shall be inserted, namely:--

"Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (Act no. 21 of 2000).".

in sub-rule (4), the following proviso shall be inserted, namely:-

"Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (Act no. 21 of 2000).".

554 RPM sansthagat villa kar evam ni.-20I9-DATA-7E

\sci4 -8-8-141 31B1RIRT8 18 Th7 11 2019 45

7. In the said rules, in rule 89, in sub-rule (5)for explanation (b) the following clause shall be substituted, namely:-

"Adjusted Total turnover" and "relevant period" shall have the same meaning as assigned to them in sub-rule (4).".

' 8. In the said rules, in rule 96, in Sub-rule (1), in clause (a), after the words "export goods duly files", the words "a departure manifest or" shall be inserted

In the said rules, in rule 101, in sub-rule (1), after the words "financial year", the words "or part thereof" shall be inserted. ,

In the said rules, after rule 109A, the following rule shall be inserted, namely:-

"109B. Notice to perstm and order of revisional authority in case of revision.- (I) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GSTRVN-01 and

' shall give him a reasonable opportunity of being heard.

(2) The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.".

In the said rules, in rule 138, in sub-rule (1), for Explanation 1, the following Explanation'shall be substituted, namely,-

"Explanation 1.—For the purposes of this rule, the expression "handicraft

goods" has the meaning as assigned to it in Notification No. 1{A.N1.-2-2285/XI-9(47)/17-U.P.Act-1-2017-Order(159)-2018,dated 28th November, 2018, as amended from time to time."

In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:-

"138E. Restriction on furnishing of information in PART A of FORM GSTEWB-01.-Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a ,consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GSTEWB-01 in respect of a registered person, whether as a supplier or a recipient, who,—

(a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods;or

(b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months:

Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART A of FORM GSTEWB 01, subject to such conditions and restrictions as may be specified by him: •

Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GSTEWB 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard:

Provided also that the permission granted or rejected by the Commissioner of State Tax or Commissioner of Union Territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner.

.Explanation:— For the purposes of this rule, The expression "Commissioner" shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).".

Amendment in rule 89 •



Insertion of dew rule 109B


Insertion of new rule 138E

554 RPH sansthagat vita kar evam ni.-2019-DATA-7E

46 co A—kW 3ffilc-TRuf quid, 18 1:67-4441, 2019


Amendment in

FORM GST RFD-01

' 13. In the said rules, in rule 142, in sub-rule (5), after the words "section 74", the words "or sub-section (12) of section-75" .shall be inserted.

14. In the•said rules, for FORM GST RFD-01, the following form shall be substituted, namely:-

"FORM-CST-RFD-01

[See rule 89.(1)] Application for Refund

(Applicable for casual or non-resident taxable person, tax dedluctor, tax collector, un-registered person and other registered taxable person) ,

GSTIN / Temporary ID .

Legal Name Trade Name, if

any Address

5. Tax period (if applicable)

From To

6. Amount of . Act Tax Interest Penalty Fees Others Total Refund Claimed (Rs.)

Central tax

State/UT• lax Integrated tax Cess Total

7. Grounds of Excess balance in Electronic Cash Ledrter ' refund claim. Exports of services- with payment of tax

(select from drop Exports of goods / services- without payment of tax (accumulated ITC) down)

1 (d) On account of order

Sr. No.

Type of order Order no. .

Order ' date

Order Issuing Authority

Payment reference no., if any

(i) Assessment (n) Finalization of

Provisional assessment

Appeal Any other order

(specify) ITC accumulated due to inverted tax structure

[clause (ii) of first proviso to section 54(3)] On account of supplies made to SEZ unit/ SEZ developer _

(with payment of tax) ' (8) On account of supplies made to SEZ unit! SEZ developer

(without payment of tax) Recipient of deemed export supplies/ Supplier of deemed export supplies

Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment)

0) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS)

(k) Excess payment of tax, if any (I) • Any other 4. ego)

8. Details of Bank account .

Name of bank

Address of branch

IFSC Type of account Account No. .

, 9. Whether Self-Declaration filed by Applicant

u/s 54(4), if applicable Yes No

MI


\i-d AtZT 3ffiTtifiur fluid, 18 1:87qtf, 019

47

[DECLARATION [second proviso to section 54(3)J

I hereby declare that the goods exported are not subject to any export duty. I also declare that I

have not availed any drawback of central excise duty/service taX/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.

Signature

Name —,

Designation / Status"]

DECLARATION 'section 54(3)001

I hereby declare that the refund of input tax credit claimed in the application does not

include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.

Signature

Name —

Designation / Status

DECLARATION [rule 89(2)(01

I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has

not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

Signature

Name —


DECLARATION Irule 89(2)(2)1

(For recipient/supplier of deemed export)

In case refund claimed by recipient

I hereby declare that the refund has been claimed only for those invoices which have been

detailed in statement 5B for the tax period for which refund is being claimed and the amount does not

eiceed the amount of input tax credit availed in the valid return filed for the said tax period. I also

declare that the supplier has not claimed refund with respect to the said supplies.

In case refund claimed by supplier

I hereby declare that the refund has been claimed only for those invoices -which have been

detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the

'recipient shall not claim any refund with respect of the said supplies and also, the recipient has not

availed any input tax credit on such supplies.

Signature

Name-


554 R8FIsansthagat vita kar evam ni.-2019-DATA-7E

48 - likta WIMPY! lIuld. 18 1157-4„2019 •

UNDERTAKING

I hereby undertake to payback to the Government the amount of rifund sanctioned along with

interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of

section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with

in respect of the amount refunded.

Signature

Name —


SELF- DECLARATION [rule 89(1)(111

1 (Applicant) having OSTEN/ temporary Id , solemnly affirm

and certify that in respect of the.refund amounting to Rs. ---/ with respect to the tax, interest, or any

other amount for the period from---to----, claimed, in the refund application, the incidence of such tax

and interest has not been passed on to any other person.

Signature

Name —


(This Declaration is not required to be furnished by applicants, who are claiming refund under'

clause (a) or clause (b) or clause (c) or clause (d) or clause of sub-section (8) of section 54.)

10. Verification

1/We hereby solemnly affirm and declare that the information given herein

above is true and correct to the best of my/our knowledge and belief and nothing has been concealed

therefrom.

I/We declare that no refund on this account has been received by me/us earlier.

Place Signature of Authorised Signatory

Date

(Name)

Designation/ Status

Annexure-I

. Statement -I j rule 89(5)1 Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)1

Turnover of inverted rated

supply of goods and services

Tax payable on such inverted

rated supply of goods and services

Adjusted total turnover

. Net input tax credit

•

Maximum refund amount to be claimed

[(1 x44:3)-2]

1 2 3 4 5

554 RN-1 sansthagat vitta kar cvam ni.-2010-DA1A-7E

A—kW 31Tf1ETIT8 I w1d, 18 tbrel, 2019

49

Statement-IA [rule 89(2)(h)] lTr rc.iimulated due to inverted tax structure Iclause(ii) of first proviso to section 54(3

si.

No.

Details of invoices cif inward supplies of •nputS received

Tax paid on inward

. supplies of inputs

Details of 'nvoicts of outward supplies issued

Tax paid on outward supplies

GSTIN

of the

supplier

No. Date Taxable

Value

lnte-

grated

. Tax

Central

Tax

State

Tax

/Union

territory

Tax

No. Date Taxable

Value

Invoice

type

(B2B/82C)

.

Inte-

grated

Tax

Central

Tax .

State

Tax

/Union

territory

Tax

1 2 3 4 5 6 7 8 9 10 11 12 • 13 14 15

* In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the COST Act/SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier

will mean GSTIN of applicant (recipient).

Statement- 2 [rule 89(2)(e)] Refund Type: Exports of services with payment of tax

Amount in Rs.

Sr. No. Invoice details Integrated tax Cess BAC/ FIAC Integrated tax and cess involved in debit note, if

any

Integrated tax and cess involved in credit note,

if any

Net Integrated

tax and cess

(6+7+10- 11)

No. Date Value Taxable value

Amt. No. Date

1 2 3 4 5 6 '7 8 9 10 11 12

Statement- 3 rule 89(2)(b) and 89(2)(e)] Refund Type: Export without payment of tax (accumulated ITC) •

(Amount in Rs.).

Sr. No. Invoice details Goods/ Services

(G/S)

Shipping bill/ Bill of export EGM Details BAC/ FIRC

No. .

Date Value Port code No. Date Ref No. Date No. Date

1 2 3 4 5 6 7 8 9 10 11 12

Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) — calculation of refund amount

Amount in Rs.

Turnover of zero rated supply of goods and services

Net input tax credit Adjusted total turnover

.Refund amount (1x2÷3)

1 2 3 4

Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Deve oper (on payment of tax)

Amount in Rs.

GSTIN of

recipient

Invoice details Shipping bill/ Bill of

export/ ,

Integrated Tax Cess Integratd tax and

cess

Integrated tax and

cess

Net Integrated

tax and cess

Endorsed involved involved (8+9+10-11)

invo ce by in debit in credit .

SEZ note, if note, if

No. Date Value No. Date Taxable Amt. any any

Value

1 2 3 4 5 6 7 8 9 10 11 12

554 RPH sanstbagat vitta kar evam ni.-20 I 9-DATA-7E

50

crl,t WaYI 31711a 18 967811, 2019

Statement-5 I rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of lax)

(Amount in Rs.)

Sr.

No.

Invoice details Goods/ Services

(G/S)

.Shipping bill/ Bill of export/

Endorsed invoice no.

No. Date Value No. Date

I 2 3

Statement-5A [rule 89(4)1

Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) — calculation of refund amount

(Amount in Rs.)


Net input tax credit .

Adjusted total turnover x2÷3) Refund amount

(1

1 2 3 4

Statement-5B [rule 89(2)(g)]

." Refund Type: On account of deemed exports

(Amount in Rs)

SI.

No.

Details of invoices of outward supplies in case - refund is claimed by supplier/Details of invoices

of inward supplies in case refund is claimed by recipient

Tax paid

-

. GST1N of

the supplier

No. Date Taxable

Value

Integrated

Tax

Central

Tax

State Tax/

Union

Territory Tax

Cess

I2 3 4. 5 6 7 8 9

Statement-6 [rule 89(2)(jI Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77(1) and (2), if any: Order No: Order Date:

Amount in Rs.)

Recipient' s GSTJN/

MN

Name

B2C)

Invoice details Details of tax paid on transaction considered

as intra —State / inte -State transaction earlier

Taxes re-assessed on transaction which

were held inter Stet / inn-State upply subsequently

Integrated

tax

Central State/ UT tax

'ass Place of Supply

Integrated tax

Central tax

State/ UT tax

Cess Place

of Supply

No. Date Value (in case tax Takable

Value

1 2 3 4 5 6 7 .•8 9 10 11 . - 12 13 14 15

Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of-tax, if any in case of last return filed.

Amount in Rs.

Tax period ARN of return Date of filing return

Tax Payable

Integrated tax Central tax .State/ UT tax Cess.

1 2. 3 4 5 6 7

554 RPH sansthagat vitta kar cvam ni.-20I9-DATA-7E

• ‘i-c1 Akt2T .3MTZ1TPT 41 \Ad, 18 Tref, 2019

51

Annexure-2 Certificate [rule 89(2)(m)]

This is to certify that in respect of the refund amounting to Rs. (in words)

claimed by M/s (Applicant's Name) GSTIN/ Temporary ID for the tax period <

the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the

examination -of the books of account and other relevant records and returns particulars maintained/

furnished by the 'applicant.

Signature of the Chartered Accountant/ Cost Accountant:

Name:

Membership Number:

Place:

Date:

Note - This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (0 of sub-section (8) of section 54 of

the Act.

Instructions— 1. Tenns used:

B to C: From registered person to unregistered person

EGM: Export General Manifest

GSTIN: Goods and Services Tax Identification Number

IGST: Integrated goods and services tax

ITC: Input tax credit

POS: Place of Supply (Respective State).

SEZ: ' Special Economic Zone

Temporary ID: Temporary Identification Number

UIN: Unique Identity Number

2. Refund of excess amount available in electronic cash ledger can also be claimed through return

or by filing application. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.

Acknowledgement in FORM GST RFD-02will be issued if the application is found complete

in all respects. •

Claim of refund on export of goods with payment of IGST shall not be processed through this

application. Bank account details should be as per registration data. Aby change in bank details shall first be

amended in registration particulars before quoting in the application.

Declaration shall be filed in cases wherever required. Net input tax credit'means input tax credit availed on inputs during the relevant period for the

Purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and

5A. 'Adjusted total turnover' means the turnover in a State or a Union territory, as defined under

clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the

relevant period.

For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1

and GSTR-2.

BAC or FIRC,details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.

.554 RPH sansthagat vina kar evam ni.-2019-DATA-7E

52 .ict-i 311E1171 •m , 18 9,7811 2019

Where the invoice details are amended (including export), refund shall be allowed as per the . calculation based on amended value:

Details of export made without payment of tax shall be reported in Statement-3.

Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).

'Turnover of zero rated supply of goods and services' shall have the same meaning as defined

in rule 89(4).".

Amendment in

FORM GST RFD-01A

15. In the said rules, afterFORM GST RFD-01, the following form shill be• inserted, namely:-

"FORM-GST-RFD701 A

[See rules 89(1) and 97A]

Application for Refund (Manual)

(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector•

and other registered taxable person)

I. GSTIN / .

Temporary ID

.

.

Legal Name

Trade Name, if

any

Address

Tax period

(if applicable)

From

‘31-et lea 3Ri?WM , 18 IRO), 2019

53

•

(h)

On account of order SI. No.

Type of order Order No.

.

Order -date

Order Issuing Authority

Payment referende no., if any

Assessment Finalization of

Provisional assessment

- Appeal

_ Any other order (specify)

(I) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS)

Excess payment of tax, if any

Any other (speci)5'

'DECLARATION [second proviso to section 54(3)1

I hereby declare that the goods exported are not subject to any export duty. I also declare that I

have not availed any drawback of central excise duty/service tax/central tax on goods or services or both

and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is

claimed.

Signature

Name—

Designation / Siatus

DECLARATION 'section 54(310111 •

I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.

Signature Name —


DECLARATION [rule 89(210)j

I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

Signature Name— Designation / Status

DECLARATION [rule 89(2)(211

(For recipient/supplier of deemed export)

In case refund claimed by recipient

I hereby declare that the refund has been claimed only for those invoices which have been

detailed in statement 5B for the tax period for which refund is being claimed and the amount does not

exceed the aniount of input tax credit availed in the valid return filed for the said tax period] also declare

that the supplier has not claimed refund with respect to the said supplies.


54 Ift4T 317189WIT INId, 18 th7811, 2019

In case refund claimed by supplier

I hereby declare that the refund has breen claimed only for those invoices which have been

detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not

claim any refund with respect of the said supplies and also, the recipient has not availed any input tax

credit on such supplies.

Signature

Name—


UNDERTAKING • I hereby undertake to pay back to the Government the amount of refund sanctioned along With

interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section

16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in

respect of the amount refunded.

Signature

Name —

'Designation / Status

SELF- DECLARATION I rule 89(2)001 •

I/We (Applicant) haying GSTIN/ temporary Id ------, solemnly

affirm and certify that in respect of the refund amounting to Rs. -7/ with respect to the tax, interest, or

any other amount for the period from to----, claimed in the refund application, the incidence of such

tax and interest has not been passed on to any other person.

Signature

Name —


(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (1) of sub-section (8) of section 54.)

8. Verification

11We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

I/We declare that no refund on this account has been received by me/us earlier.

Place

• Signature of Authorised Signatory

Date

(Name) 'Designation/ Status

Annexure-1 , Statement -1 I rule 89(5)]

Refund Type: rrc accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Amount in Rs.

Turnover of inverted , rated supply of

goods and services

Tax payable on such inverted

goods and services rated supply of .

Adjusted total turnover

•

Net input tax credit Maximum refund amount to be claimed [fl v4+3)-2]

1 2 3 4 5 -

554 RPH sansthaged vine kar evam ni.-2019-DATA-7E

- ‘31-k 0ist 31311T7Ruf fluId. 18 403-411, 2019

55

Statement IA [rule 89(2)(h)] • .

ITC accumulated due to inverted tax structure clause(ii) of first proviso to section 54(3

SI. No.

Details of invoices of inward supplies of inputs received

Tax paid on inward supplies of inputs .

Details of invoices of outward supplies issued

Tax paid on outward supplies

GSTIN of the

supplier •

No. Date Taxable Value

Inte- grated Tax .

Central Tarr

State Tax / Union

territory Tax

No. Date Taxable Value

Invoice type

(B2M32C)

' hue- grated

Tax

Central Tax

State Tax / Union

territory Tax

1 2 3 4. 5 6 7 8 9 10 11 • 12 13 14 15

* In case of imports or supplies received under reverse charge mechan'sm (sub-section (3) of.

section 9 of the CGST Act/SGST Act or sub-section (3) of section 5 of IGST Act] the GSTIN of supplier

will mean GSTIN of applicant (recipient).

' Statement- 2 [rule 89(2)(c)]

Refund Type: Exports of services with payment of tax .

(Amount in Rs.)

SI.

No.

Invoice details • Integrated tax

.

.

' Cess BRC/ FIRC Integrated

tax and . cess

involved in

debit note,

if any

. Integrated

tax and cess involved in

credit note,

if any

Net

Integrated

tax and

cess

0+7+10-10

No. Date Value Taxable

voice

Amt. No. Date

1 2 3 4.. 5 6 7 8 9 10 11 12

Statement- 3 [rule 89(2)(b) and 89(2)(c)]

Refund Type: Export Without payment of tax (accumulated ITC)

(Amount in Rs.)

SI.

No. -

Invoice details Goods/

Services

(G/S)

Shipping bill/ Bill of

, export

EGM Details BRC/ FIRC

No. Date Value Port code No.

.

Date Ref.

No. ..

Date No. Date

1 2 3 4 5 6 7 8 9 10 11 12

Statement- 3A [rule 89(4)] Refund Type: Exporlwithout payment of tax (aceumulated ITC) — calculation of refund amount

Amount in Rs.


Net input tax credit Adjusted total

turnover

Refund amount

(I x24-3)

1 2 3 ._ 4

554 RPH sanstbagat vitta kar evam ni.-20I9-DATA-7E

56

Nityl Ifta. 31fITURu1 'Ijid. 18 th-Tel, 2019

Statement-4 l rule 89(2Xd)nnd 89(2)(e)I

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

(Amount in Rs.)

GSTIN of

recipient

,

Invoice details Shipping

bill/ Bill of

export/

Endorsed .

invoice by

SEZ

Integrated Tax Cess Integrated

tax and cess

involved in

debit note,

*if any

Integrated

tax and

cess

involved

in credit

note, if

any

Net

Integrated

tax and

cess

(8+9+10-11)

No. Date Value No. Date Taxable

Value

Amt.

.

1 2 3 4 5 6 7 8 '9 10 11 12

Statement-5A rule 89(4)1 Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) - calculation of refund amount

Amount in Rs.


Net input tax credit Adjusted total turnover

Refund amount

(1x2+3)

1 • 2 • 3 4

Statement 5B (rule 89(2)(g)]

Refund Type: On account of deemed exports (Amount in Rs)

Details of invoices of outward supplies . Si. in case refund is claimed by Tax paid

No. supplier/Details of invoices of inward

supplies in case refund is claimed by recipient

GSTIN No. Date Taxable Integrated Central State Tax /Union Cess

of the

supplier

Value • Tax Tax Territory Tax

1 2 3 4 5 6 7 8 9

Statement-6 [rule 89 2)(j)1

Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77(1) and 77(2),.if any: ' Order No: Order Date:

Amount in R.

Recipients'

.GSTIN/ U1N

Name,

(incise

.

Invoice details .

Details of tax paid on transaction

considered as intra -Sta c / inter-State transaction earlier

Taxes re-assessed on transaction which were

held Inter State intra-State supply

subsequently

line-

grated

Central

tax

State/

UT

tax

Cess Place of

.Supply

hue-

grated

tax

Central tax State/

1.IT Rix

Cess Place of Supply

No. Date 82C) tax

Value Taxable Value

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

554 RPH sansthegat villa kar evam ni -2019-DATA-7E

• ‘3-th Wata 313119717 +me, 18 1-87813, 2019

57

Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed.

Amount in Its. Tax period ARN of return Date of

filing return

Tax Paid in Excess Integrated tax Central

tax State/

UT tax Cess

1 2 3 4 5 6 7

16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely:-

"FORM GSTR -9 [See rule 80]

Annual Return

Amendment in

FORM GST R 9

Pt.-I Basic details

1 Financial Year

2 GST1N 3A Legal Name

3B Trade Name (if any)

Pt.-II Details of Outward and inward supplies made during the financial year

(Amount in in all tables) Nature of Supplies Taxable Value Central State Tax! Integrated Cess

Tax UT Tax Tax

1 2 3 4 5 6

4 Details of advances, inward and outward supplies made during the financial year on which tax is payable

A Supplies made to un-registered persons (B2C)

B Supplies made to registered persons (B2B)

C Zero rated supply (Export) on payment of tax (except supplies to SEZs)

D Supply to SEZs on payment of tax

E Deemed Exports

F

Advances on which tax has been paid but invoice has not been issued [not covered under (A) to (E) above]

G Inward supplies on which tax ' is to be paid on reverse charge basis

H Sub-total (A to G above)

I

Credit Notes issued in respect of transactions specified in (B) to (E) above (-)

.1

Debit Notes issued in respect of transactions specified in (B) to (E) above (+)


58 ‘3cr1K Tret/i 313TKR137 Iul C., 18 th74€1, 2019

K Supplies / tax declared through Amendments (+)

L Supplies / tax reduced through Amendments (-)

M Sub-total (Ito L above)

N Supplies and advances on which tax is to be paid (H + M) above

5 Details of Outward supplies made during the financial year on which tax is not payable

A Zero rated supply (Export) without payment of tax

B Supply to SEZs without payment of tax

C Supplies on which tax is to be paid by the recipient on reverse charge basis

D Exempted

E Nil Rated

F Non-GST supply (includes 'no supply')

G Sub-total (A to F above)

H

Credit Notes issued in respect of transactions specified in A to F above (-) ,

I Debit Notes issued in respect of transactions specified in A to F above (+)

J Supplies declared through Amendments (+)

K Supplies reduced through Amendments (-) ,

L Sub-Total (H to K above)

M Turnover on which tax is not to be paid (G + L above)

N Total Turnover (including advances) (4N + 5M -40 above)

Pt-III Details of ITC for the financial year

Description Type Central Tax

State Tax / UT Tax

Integrated Tax

Cess ,

I 2 3 4 5 6 6 Details of ITC availed during the financial year

A Total amount of input tax credit availed

through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)

Inward supplies (other than Inputs ,

B imports and inward supplies liable to reverse charge but

Capital Goods

includes services received from SEZs)

Input Services

554 RPH sansthagat vitta kar evarn ni.-2019-DATA-7E

H vkr affilgRui 4 1 ule, 18 I:89—qt, 2019

59

i Inward supplies received from

Inputs unregistered persons

liable to reverse charge Capital Goods

C (other than B above) on which tax is paid & ITC availed

Input Services

Inward supplies received from

Inputs

D

registered persons liable to reverse charge

Capital Goods

(other than B above) on which tax is paid and ITC availed

Input Services

E Import of goods (including supplies from SEZs)

Inputs

Capital Goods

F Import of services (excluding inward supplies from SEZs)

G Input Tax credit received from ISD

I-1 Amount of ITC reclaimed (other than B above) under the provisions of the Act

I Sub-total (B ton above)

j Difference (I - A above)

K Transition Credit through TRAN-I (including revisions if any)

L Transition Credit through TRAN-II

Nii Any other ITC availed but not specified above

N Sub-total (K to M above)

0 Total ITC availed (I + N above)

7 Details of ITC Reversed and Ineligible ITC for the financial year

A As per Rule 37

B As per Rule 39

C As per Rule 42

H As per Rule 43

E As per section 17(5)

F Reversal of TRAN-I credit

G Reversal of TRAN-I1 credit

H Other reversals (pl. specify)

I Total ITC Reversed (Sum of A to H above)

J Net ITC Available for Utilization (60 - 71)

8 Other ITC related information A ITC as per GSTR-2A(Table 3 & 5 thereof) B ITC as per sum total of 6(B) and 6(11) above

C

ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018

H Difference [A-(B+C)]

E ITC available but not availed

F ITC available but ineligible

554 RPM sansthagat vitta kar cyan) ni.-2019-DATA-7E

60 Wa71 3R31-Tifo1 livid, 18 Walt 2019

G IGST paid on import of goods (including supplies from SEZ)

H IGST credit availed on import of goods [as per 6(E) above)

1 Difference (C-H)

J ITC available but not availed on import of goods (Equal to I)

K Total ITC to be lapsed in current financial Stear

(E + F + J)

Pt.-IV Details of tax paid as declared in returns filed during the financial year

9 Description Tax Payable

Paid through cash

Paid through ITC

Central Tax

State Tax/UT

Tax

Integrated Tax

Cess

1 2 3 4 5 6 7

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Late fee

Penalty

Other

Pt -V Paniculars of the transactions for the previous FY declared in returns of April to September of

current FY or up to date of filing of annual return of previous FY whichever is earlier

Description Taxable Value

Central Tax

State Tax / UT Tax

Integrated Tax '

Cess

1 2 3 4 5 6

10 Supplies / tax declared through Amendments (+) (net of debit notes)

11 Supplies / tax reduced through Amendments (-) (net of credit notes)

12

13

Reversal of ITC availed during previous financial year

•

ITC availed for the previous financial year

14 Differential tax paid on account of declaration in 10 & 11 above

Description Payable Paid

I 2 3

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

554 RN-1 sansiliagat villa kar evarn ni.-2019-DATA-7E

•

nte

317f1tTMT I\31 , 18 r878t, 2019 61

Pt. VI Other Information

15 Particulars of Demands and Refunds Details Central

Tax State Tax/

UT Tax

Integrated Tax

Cess Interest Penalty Late Feel

Others

1 2 3 4 • 5

A Total Refund claimed

B Total Refund sanctioned

-

C Total Refund Rejected

D Total Refund Pending

E Total demand of taxes

F

Total taxes paid in respect of E above

G

Total demands pending out of E above

16 Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis

Details Taxable Value

Central Tax

State Tax/ UT Tax

Integrated Tax

Cess

1 2 3 4 5 6

A Supplies received from Composition taxpayers

B Deemed supply under Section 143

C

Goods sent on approval basis but not returned

17 HSN Wise Summary of outward supplies

HSN Code

UQC Total Quantity

Taxable Value

Rate of Tax

Central Tax

State Tax/ UT Tax

Integrated Tax

Cess

1 2 3 4 5 6 7 8 9

18 HSN Wise Summary of Inward supplies

HSN Code

UQC Total Quantity

' Taxable . Value

Rate of Tax

Central Tax

State Tax/UT

Tax

Integrated Tax Cess

1 2 3 4 5 6 7 8 9


62

dct-W *41 3NTRTRUT Alkyl( 18 1h-T4tI, 2019

19 Late fee payable and 'aid

Description Payable Paid 1 2 3

A Central Tax

B State Tax

Verification:

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

•

Place Signatory Date

Signature Name of Authorised


Instructions: — I. Terms used:

GSTIN: Goods and Services Tax-Identification Number UQC: Unit Quantity Code HSN: Harmonized System of Nomenclature Code

It is mandatory to file all your FORM GSTR-1 and FORM GSTR-313 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return.

It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and

FORM GSTR-33 may be declared in this return. However, taapayers cannot claim input tax credit unclaimed during FY 2017-18 through this return.

Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filedit rimy be noted that all the supplies for which-payment has been made

through FORM GSTR-3Bbetween July 2017 to March 2018 shall be declared in this part. The instructions to fill Part II are as follows:

Table No. Instructions 4A Aggregate value of supplies made to consumers and unregistered persons on which tax

has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit

notes issued in this regard. Table 5, Table 7 along with respective amendments in

Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. 4B Aggregate value of supplies made to registered persons (including supplies made to

UINs) on which tax has been paid shall be declared here. These will include supplies

made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details.

4C Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall

be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. 4D Aggregate value of supplies to SEZs on which tax has been paid shall •be declared '

here. Table 68 of GSTR-1 may be used for filling up these details. 4E Aggregate value of supplies in the nature of deemed exports on which tax has been

paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.

554 RPH sansthagat vitta km evam ni.-2019-DATA-7E

A-kW 31HT-177 4 N1 d, 18 1:870t, 2019

63

4F Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details.

4G Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from.registered persons, unregistered persons on which tax is 'levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details.

41 Aggregate value of credit notes issued in reSpect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.

4J Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling tip these details.

4K&4L Details of amendments made- to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for

filling up these details.

5A Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM,GSTR-I may be used for filling up these

details.

5B Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.

5C Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used fe‘r filling up these details.

5D,5E and 5F Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up.these details. The value of "no supply" shall be declared under Non-GST supply (5F).

5H Aggregate value of credit notes issued in respect of supplies declared in SA, 5B, SC, 5D, 5E and SF shall be declared here. Table 9B of FORM GSTR-1 may be used for


51 Aggregate value of debit notes issued in respect of supplies declared in SA, 5B, SC, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for


5J&5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.

5N Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the

annual return) on reverse charge basis.

S. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows:—

Table No. Instructions

6A Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would

be auto-populated here.


Details of transition credit received in the electronic credit ledger on filing of FORM

GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.

6K

6D

6F

6G

cti 3R311/17157 livid, 18 ER-07 2019

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 shall be declared here. It may be noted that the total ITC availed is to be

classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-38 may be used for filling up these details.

This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below.

Aggregate value of input tax credit availed on all inward supplies received from

unregistered persons

Documents

aarirmie 4,1 HcN I WC@ ER R7qiciict)cms.neva.gov.in/FileStructure_UP/Notices/355503ae-257d...aarirmie 4,1 HcN I mie