Central Goods and Services Tax (CGST) Rules; 2017 Part B (FORMS)

1a · GSTIN Provisional ID

2 · Legal name

3 · Trade name, if any

4 · Address of Principal Place of Business

8 · Declaration

2 · Legal name

3 · Trade name, if any

4 · Address of Principal Place of Business

6 · Financial Year from which composition scheme is opted

7 · Jurisdiction

8 · Declaration

9 · Verification

10 · Verification

8 · Jurisdiction

9 · Reasons for withdrawal from composition scheme 10. Verification hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom: Signature of Authorised Signatory

2 · Supporting documents, if any, may be uploaded in PDF format:

3 · . Summary of self-assessed liability (net of advances, credit and debit notes and any other adjustment due to amendments etc.)

1 · 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 therefrom.

6 · 1 Category of Registered Person<tick in check box> Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available

15 ·

16 ·

17 · Details of Bank Accounts

19 · Details of Services supplied by the Business:

20 · Details of Additional Place(s) of Business

21 · Details of Proprietorlall Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.

22 · Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No.

23 · Details of Authorised Representative

24 · State Specific Information Profession Tax Enrolment Code (EC) No.

25 · . Document Upload customized list of documents required to be uploaded refer rule 8) as per the field values in the form:

26 · Consent [ 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.

27 · Verification (by authorised signatory) [ 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 therefrom

5 · Information in respect of authorised representative is optional. Please select Your authorised representative from the list available on the common portal if the authorised representative is enrolled, otherwise provide details of such person_ 6. State specific information are relevant for the concerned State only. 7. Application filed by undermentioned persons shall be signed digitally: -

11 · Authorised signatory shall not be a minor: 12. Any person having multiple [places of business] within a State, requiring a separate registration for any of its [places of business] shall need to apply separately in respect of each [place of business]

13 · After approval of application, registration certificate shall be made available on the common portal.

14 · Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary details in PART -A of the application which can be used for filling up details in PART-B of the application: TRN will be available on the common portal for a period of 15 days 15.Any person who applies for registration under rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.

10 ·

1 · _ For new registration, original registration application will be available in editable mode if option Yes is selected in item 7. 2.For amendment of registration particulars, the fields intended to be amended will be available in editable mode if option Yes is selected in item 7

2 · 3

7 · _

10 ·

13 · Details of Authorised Signatory Checkbox for Primary Authorised Signatory

1 · Enter name of Tax Deductor/Tax Collector as recorded on Tax Deduction and Collection Account Numberl Permanent Account Number of the Business_ Tax Deduction and Collection Account Number/Permanent Account Number shall be verified with Income Tax database. 2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) Person responsible for deducting tax/collecting tax for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up of the application.

3 · Person who is acting as DDO/ Person deductinglcollecting tax can sign the application.

5 · All information relating to Permanent Account Number; Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled information.

6 · Status of the application filed online can be tracked on the Common portal.

7 · No fee is payable for filing application for registration. 8. Authorised shall not be a minor_

6 · All information related to Permanent Account Number, Aadhaar; shall be online validated by the system and Acknowledgment Receipt Number will be generated after successful validation of all filled up information. 7 . Status of the application filed online can be tracked on the common portal: 8. No fee is payable for filing application for registration

9 · Authorised signatory shall be an Indian national and shall not be a minor.

10 · Substituted vide Notf no. 75/2017-CT dt 29.12.2017

1 · The application can be filed online before the expiry of the period of validity. 2. The application can only be filed when advance payment is made. 3. A fter successful filing,/ Application Reference Number will be generated which can be used t0 track the status of the application.

10 ·

11 ·

12 ·

11 · Inserted vide Notf no. 31/2019 CT dt. 28.06.2019

12 · Substituted for "State" vide Notf no. 75/2017-CT dt 29.12.2017

11 ·

13 · Inserted vide Notf no. 75/2017-CT dt 29.12.2017

1 · GSTIN/UIN 2. Name of Business 3. Type of registration 4_ Amendment summary

5 · List of documents uploaded

1 · .

14 · Inserted vide Notf no. 60/2018 CT dated 30.10.2018

12 · Documents uploaded

13 · Verification

15 · Omitted vide Notf no. 60/2018 _ CT dated 30.10.2018 16 Inserted vide Notf no. 60/2018 CT dated 30.10.2018

17 · Inserted vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019

18 · As substituted vide Notf no. 39/2018-CT, dt. 04.09.2018 19 Inserted vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019

10 ·

1 · Provisional ID

2 · Legal Name (As per Permanent Account Number

3 · Legal Name (As per State/Center

5 · Permanent Account Number of Business

7A · Sector; Circle, Ward, etc. as applicable

8 · Reason of liability to obtain Registration

10 · Details of Principal Place of Business Building No. IFlat No_

10B · Nature of Business Activities being carried out Factory Manufacturing Wholesale Business

11 · Details of Additional Places of Business

11A · Nature of Possession of Premises

1B · Nature of Business Activities being carried out Factory Manufacturing Wholesale Business

12 · Details of Goods/ Services supplied by the Business

13 · Total Bank Accounts maintained by you for conducting Business

14 · Details of Proprietorlall Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc_

15 · Details of Primary Authorised Signatory

16 · Aadhaar Verification Ion behalf of the holders of Aadhaar numbers provided in the form, give consent to "Goods and Services Tax Network" to obtain 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.

17 · Declaration

1 · . < < Name of the Proprietorlall Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc > >

1 · Applicant shall require to register their DSC on common portal 2. e-Signature facility will be available on the common portal for Aadhar holders:

1 · _

3 · Reason for Cancellation

10 ·

18 · (1)(a) Section 18 (1)(b) Section 18 (1)(c) Section 18 (1)(d)

7 · Claim under section 18 (1) (a) or section 18 (1)(b)

8 · (b) Inputs contained in semi-finished or finished goods held in stock

9 · Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]

10 · Verification

7 · Details of ITC to be transferred

8 · Particulars of certifying Chartered Accountant or Cost Accountant

9 · Verification

7 · Details of ITC to be transferred

8 · Verification

1 · Transferor refers to the registered person who has an existing registration in a State or Union territory: 2. Transferee refers to the place of business for which a separate registration has been obtained under rule 11.]22

22 · Inserted vide Notf no. 03/2019-CT dt: 29.01.2019 wef 01.02.2019

2 · Legal name 3. Trade name, if any

5 · Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be paid under section 18(4).

5 · (b) Inputs contained in semi ~finished and finished goods held in stock where invoice available)

5 · (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock where invoice not available)

5 · (e Capital goods held in stock where invoice not available

6 · Amount of ITC payable and paid (based on table 5)

23 · Substituted vide Notf no. 21/2018 dt 18.04.2018 for The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year O part thereof from the date of invoice"

5 · Details of inputs/capital goods received back from job worker or sent out from business place of job work

24 · Substituted vide Notf no. 39/2018-CT dt: 04.09.2018

6 · Verification

9 · Verification hereby solemnly affirm and declare that the information given herein above is true and correct to the bbest of my knowledge and belief and nothing has been concealed therefrom.

25 · Inserted vide Notf no. 28/2018-CT dt. 19.06.2018

4 · Taxable outward supplies made to registered persons (including UIN-holders)other than supplies covered by Table 6 (Amount in Rs. for all Tables)

4B · Supplies attracting tax on reverse charge basis

4C · Supplies made through e-commerce operator attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator

5 · Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh

6 · Zero rated 26 supplies and Deemed 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

7A · (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators attracting TCS(operator wise, rate wise) GSTIN of e-commerce operator

26 · Substituted vide Notf no. 70/2017-CT dt 21.12.2017

7B · Inter-State Supplies where invoice value is uptoRs 2.5 Lakh [Rate wise] 7B (1). Place of Supply (Name of State)

7B · (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators (operator wise, rate wise) GSTIN of e-commerce operator

8 · Nil rated, exempted and non GST outward supplies Description Nil Rated Exempted Supplies (Other than Nil rated/non-GST supply) 2 3 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 returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof]

9A · If the invoice/Shipping bill details furnished earlier were incorrect

9B · Debit Notes/Credit Notes/Refund voucher [original]

9C · Debit Notes/Credit Notes/Refund voucher amendments thereof]

10 · Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7

10B · . Inter-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State)

11 · Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax period

12 · HSN-wise summary of outward supplies

13 · Documents issued during the tax period

1 · 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.

3 · Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4

3A · Supplies other than those attracting reverse charge From table 3 of GSTR-2)

3B · Supplies attracting reverse charge (From table 4A of GSTR-2)

4 · Zero rated supplies made to SEZ and deemed exports

5 · Debit notes, credit notes (including amendments thereof) issued during current period

27 · Inserted vide Notf no. 45/2017-CT dt 13.10.2017

1 · 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 therefrom and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

4 · Inward supplies on which tax is to be paid on reverse charge

4A · Inward supplies received from a registered supplier (attracting reverse charge)

4B · Inward supplies received from an unregistered supplier

4C · Import of service

5 · Inputs/Capital goods received from Overseas or from SEZ units 0n a Bill of Entry

5 · |

6 · Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit noteslcredit notes issued and their subsequent amendments]

6B · Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect

6C · Debit Notes/Credit Notes [original]

6D · Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]

7 · Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received Description Value of supplies received from

7B · Intra-state lsupplies

8 · ISD credit received

8A · ISD Invoice

8B · ISD Credit Note

9 · TDS and TCS Credit received

9A ·

9B ·

10 · Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply

10B · Advance amount on which tax was paid in earlier period but invoice has been received in the current period reflected in Table 4 above] 1OB (1). Intra-State Supplies Rate Wise)

10B · (2). Intra-State Supplies (Rate Wise)

11 · Input Tax Credit Reversal Reclaim

12 · Addition and reduction of amount in output tax for mismatch and other reasons

13 · HSN summary of inward supplies

1 · 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 therefrom

1 · Terms used: a_ GSTIN: Goods and Services Tax Identification Number b_ UIN: Unique Identity Number C. UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e. POS: Place of Supply (Respective State) f. B to B: From one registered person to another registered person g. B to C: From registered person to unregistered person 2 . Table 3 & 4 to capture information of: (i) Invoice-level inward supply information, rate-wise, pertaining to the tax period reported by supplier in GSTR-I to be made available in GSTR-2 based on auto- populated details received in GSTR-2A; (ii) Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to capture inward supplies attracting reverse charge; (iii) The recipient taxpayer has the following option to act on the auto populated information: a Accept, b_ Reject, C Modify (if information provided by supplier is incorrect), Or d. Keep the transaction pending for action (if goods or services have not been received) (iv) After taking the action, recipient taxpayer will have to mention whether he is eligible to avail credit Or not and if he is eligible to avail credit, then the amount of eligible credit against the tax mentioned in the invoice needs to be filed; The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if he is in possession of invoices and have received the goods O services; (vi) Table 4A to be auto populated; (vii) In case of invoices added by recipient tax payer, Place of Supply (PoS) to be captured always except in case of supplies received from registered person, where it is required only if the same is different from the location of the recipient; (viii) Recipient will have the option to accept invoices auto populated as well as add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 Or 13 of the Act; and (ix) Recipient tax payer is required to declare in Column No. 12 whether the inward supplies are inputs or input services or capital goods (including plant and machinery). 3 Details relating to import of Goods/Capital Goods from outside India as well as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table 5. 4_ Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number.

5 · . Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer. 6 . Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well as originall amended information of debit OT credit note. GSTIN not to be provided in case of export transactions. 7 . Table 7 captures information on a gross value level: 8 . An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible O ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as ITC. 9 . TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in case of tax deducted at source in Table 9. 10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission 0f its return in Form GSTR-3 . 11.Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose Or non-business purpose. 12.Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued should be reported in Table 10. 13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of GSTR - 3 of the immediately preceding tax period. 14.Reporting criteria of HSN will be same as reported in GSTR-1.

3 · Inward supplies received from a registered person other than the supplies attracting reverse charge

4 · Inward supplies received from a registered person on which tax is to be paid on reverse charge

5 · Debit Credit notes (including amendments thereof) received during current tax period

2 · | 3

4 · 5 | 6

7 · | 8

7 · TDS and TCS Credit (including amendments thereof) received

3 · Turnover Sr. No.

4 · Outward supplies

4 · 1 Inter-State supplies (Net Supply for the month)

4 · 2 Intra-State supplies (Net supply for the month)

4 · 3 Tax effect of amendments made in respect of outward supplies Rate Net differential value Amount of Tax

5 · Inward supplies attracting reverse charge including import of services (Net of advance adjustments) 5A. Inward supplies 0n which tax is payable on reverse charge basis

6 · Input tax credit

8 · Total tax liability

8B · On inward supplies attracting reverse charge

8C · On account of Input Tax Credit Reversallreclaim

8D · On account of mismatch/ rectification /other

10 ·

11 · Late Fee

12 · Tax payable and paid

13 · Interest, Late Fee and any other amount (other than tax) payable and paid

14 · Refund claimed from Electronic cash ledger

15 · Debit entries in electronic cash/Credit ledger for taxlinterest payment [to be populated after payment of tax and submissions of return]

1 · Terms Used a) GSTIN b) TDS TCS

2 · GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.

5 · Part-B of GSTR-3 relates to payment of tax, interest; late fee etc by utilising credit available in electronic credit ledger and cash ledger:

7 · . Table 4.1 will not include zero rated supplies made without payment of taxes

9 · Tax liability due to reverse charge o inward supplies in Table 5 is net of invoices, debitlcredit notes, advances paid and adjustments made out of tax paid on advances earlier:

10 · Utilization of input tax credit should be made in accordance with the provisions of section 49.

11 · GSTR-3 filed without discharging complete liability will not be treated as valid return_

12 · If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the remaining liability, then he has to file the Part B of GSTR-3 again.

13 · Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period have been discharged.

14 · Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on filing of valid GSTR 3.

3 · Please note that no further communication will be issued for assessing the liability.

2 · It has been noticed that you have not filed the final return by the due date. 3_ You are, therefore, requested to furnish the final return as specified under section 45 of the Act within 15 days failing which your tax liability for the aforesaid tax period will be determined in accordance with the provisions of the Act based on the relevant material available with Or gathered by this office. Please note that in addition to tax so assessed, you will also be liable to pay interest as per provisions of the Act

3 · 1

3 · 2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons; composition taxable persons and UIN holders

6 · 1 Payment of tax

6 · 2 TDSITCS Credit

28 · [FORM GSTR-4

4 · Inward supplies including supplies on which tax is to be paid on reverse charge

4A · Inward supplies received from a registered supplier (other than supplies attracting jreverse charge)

4B · Inward supplies received from a registered supplier (attracting reverse charge)

4C · Inward supplies received from an unregistered supplier

4D · Import of service

5 · Summary of self-assessed liability as per FORM GST CMP-08 (Net of advances, credit and debit notes and any other adjustment due to amendments etc.)

28 · Subsituted vide Notf no. 31/2019 CT dt. 28.06.2019

6 · Tax rate wise details of outward supplies inward supplies attracting reverse charge during the year

7 · TDSITCS Credit received

8 · Tax, interest, late fee payable and paid Sr. Type of Tax Tax Balance Interest Interest Late Late No. tax amount Amount amount payable paid fee fee payable already of tax payable paid (As per paid payable, table 6) (Through if any FORM (3-4)

9 · Refund claimed from Electronic cash ledger

1 · Terms used: (a) GSTIN: Goods and Services Tax Identification Number (b) TDS: Tax Deducted at Source (c) TCS Tax Collected at Source 2 The details in FORM GSTR-4, for every financial year Or part thereof, should be furnished till the thirtieth day of April following the end of such financial year. 3 Aggregate turnover of the taxpayer for the immediate preceding financial year would be auto-populated. 4_ Table 4 to capture information, on a consolidated basis, related to inward supplies, rate-wise, GSTIN wise:

3B · Inward supplies received from a registered Supplier (attracting_reverse charge)

4 · Debit notes/credit notes (including amendments thereof) received during current period

5 · TDS Credit received

3 · Inputs/Capital goods received from Overseas (Import of goods

4 · Amendment in the details furnished in any earlier return

5 · Taxable outward supplies made to registered persons (including UIN holders)

4 · | 5

6 · Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh

7 · Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6

7B · _Inter-State Supplies where the value Of invoice is uptoRs 2,5 Lakh [Rate wise] Place of Supply (Name of State)

8 · Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit notelcredit notes and amendments thereof]

8C · Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax pperiods]

9B · Inter-State Supplies [Rate wise] Place of Supply (Name of State)

10 · Total tax liability

10B · . On account of differential ITC being negative in Table 4

11 · Tax payable and paid

12 · Interest, late fee and any other amount payable and paid

13 · Refund claimed from electronic cash ledger

14 · Debit entries in electronic cash/credit ledger for taxlinterest payment [to be populated after payment of tax and submissions of return]

1 · Terms used: a_ GSTIN: Goods and Services Tax Identification Number b_ UIN: Unique Identity Number C. UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e. POS: Place of Supply (Respective State) f. B to B: From one registered person to another registered person g. B to C: From registered person to unregistered person 2_ GSTR-5 is applicable to non-resident taxable person and it is a monthly return. 3_ The details in GSTR-5 should be furnished by 20"hof the month succeeding the relevant tax period Or within 7 days from the last date of the registration whichever is earlier: 4 Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC eligible on such import of goods. 5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period. 7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under: 1_ For all B to B supplies (whether inter-State O intra-State), invoice level details should be uploaded in Table 5; ii. For all inter-state B to C supplies, where invoice value is more than Rs . 2,50,000/ - (B to C Large) invoice level detail to be provided in Table 6; and iii. For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs . 2,50,000/ - State-wise summary of supplies shall be filed in Table 7.

5A · Amendments to taxable outward supplies to non-taxable persons in India

6 · Calculation of interest, penalty or any other amount

7 · Tax, interest, late fee and any other amount payable and paid

1 · 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 therefrom: Signature

3 · Input tax credit received for distribution

4 · |

4 · Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3) Description Integrated Central State / UT CESS tax Tax Tax 2 3 5

6 · Amendments in information furnished in earlier returns in Table No. 3

6B · Debit Notes/Credit Notes received [Original]

6C · Debit Notes/Credit Notes [Amendments]

7 · Input tax credit mis-matches and reclaims to be distributed in the tax period

7A · Input tax credit mismatch 7B. Input tax credit reclaimed on rectification of mismatch

8 · Distribution 0f input tax credit reported in Table No. 6 and 7 (plus minus)

9 · Redistribution of ITC distributed to a wrong recipient (plus minus)

9B · Distribution of the amount of ineligible ITC

10 · Late Fee

11 · Refund claimed from electronic cash ledger

1 · Terms Used a. GSTIN b. ISD C. ITC:

3 · ISD details will flow to Part B of GSTR-ZA of the Registered Recipients Units on filing of GSTR-6.

5 · ISD will have late fee and any other liability only:

6 · ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which the inward supplies have been received.

10 · Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger:

3 · Input tax credit received for distribution

2 · | 3

4 · | 5 |

4 · Debit Credit notes (including amendments thereof) received during current tax period

3 · Details of the tax deducted at source

4 · Amendments to details of tax deducted at source in respect of any earlier tax period

5 · Tax deduction at source and paid

7 · Refund claimed from electronic cash ledger

8 · Debit entries in electronic cash ledger for TDSlinterest payment [to be populated after payment of tax and submissions of return]

1 · Terms used: a) GSTIN: Goods and Services Tax Identification Number b) TDS: Tax Deducted at Source 2. Table 3 to capture details of tax deducted. 3_ Table 4 will contain amendment of information provided in earlier tax periods. 4_ Return cannot be filed without full payment of liability.

1 · TDS Certificate No.

2 · GSTIN of deductor

3 · Name of deductor

4 · GSTIN of deductee

5 · (a) Legal name of the deductee (b) Trade name, if any_

7 · . Details of supplies Amount of tax deducted

3 · Details of supplies made through e-commerce operator (Amount in Rs. for all Tables)

3A · Supplies made to registered persons

3B · Supplies made to unregistered persons

4 · Amendments to details of supplies in respect of any earlier statement

4B · Supplies made to unregistered persons

5 · Details of interest

7 · Interest payable and paid

8 · Refund claimed from electronic cash ledger

9 · Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submissions of return]

1 · Terms Used a. GSTIN b_ TCS

5 · Cash ledger will be debited for the refund claimed from the said ledger.

6 · Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of GSTR-&.

7 · Matching of Details with supplier'$ GSTR-1 will be at the level of GSTIN of supplier.

29 · Inserted vide Notf no. 39/2018-CT dt. 04.09.2018 30 Substituted vide Notf no. 74/2018-CT dt 31.12.2018

31 · Substituted vide Notf no. 31/2019 CT dt: 28.06.2019 for ~to September, 2018"

32 · Substituted vide Notf no. 31/2019 CT dt: 28.06.2019 for ""previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier"

1 · 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.

2 · It is mandatory to file all your FORM GSTR-I and FORM GSTR-3B 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. 3_ Ht may -be-noted-that-additienaH iability -fer-the FY_-204 48 not-deelared -in FORM GSTR-+ and-FORM GSTR 3B may be-deelared -i# this rettrn: Hewever; taxpayers eannot-elaim input-tax-eredit-unelaimed-during FY-204+ ~8-threxrgh-this-rettrn- ] 4 Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. It may be noted that all the supplies for which payment has been made through FORM GSTR-3B between July 2017 to March 2018 shall be declared in this part: [It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-I and FORM GSTR-3B may be declared in this return. However; taxpayers cannot claim input tax credit unclaimed during FY 2017 - 18 through this return. 34 The instructions to fill Part II are as follows:

33 · Omitted vide Notf no. 31/2019_ CT dt: 28.06.2019 34 Inserted vide Notf no. 31/2019 CT dt. 28.06.2019

35 · Inserted vide Notf no. 31/2019 CT dt. 28.06.2019 36 Substituted vide Notf no. 31/2019 CT dt: 28.06.2019 for ~to September 2018"

37 · Substituted vide Notf no. 31/2019 CT dt 28.06.2019 for "of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier: 38 Substituted vide Notf no. 31/2019 CT dt: 28.06.2019 for "to September of the current financial year or date of filing of Annual Return for the previous financial year; whichever is earlier" 39 ibid 40 ibid

41 · 42 FORM GSTR _ 94 [See rule 80]

3A · Legal Name

3B · Trade Name (if any)

1 · It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 before filing this return The details for the period between July 2017 to March 2018 shall be provided in this return_

2 · It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-4 may be declared in this return_ 3. Part I consists of basic details of taxpayer: The instructions to fill Part I are as follows

3A · Legal Name

43 · Inserted vide Notf no. 49/2018-CT dt 13.09.2018 44 Substituted vide Notf no. 74/2018-CT dt 31.12.2018

0 · 25%

0 · 10%

0 · 259

0 · 10%

1 · 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.

1 · Terms used: (a) GSTIN: Goods and Services Tax Identification Number

7A · 7B

14R · 14S

2 · Based on our audit Iwe report that the said registered person

3 · (a) #Iwe report the following observations/ comments discrepancies inconsistencies; if any:

3 · (b) *Iwe further report that,

4 · The documents required to be furnished under section 35 (5) of the CGST Act SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act SGST Act is annexed herewith in Form No. GSTR-9C.

5 · In *mylour opinion and to the best of *mylour information and according to explanations given to #melus, the particulars given in the said Form NoGSTR-9C are true and correct subject to following observationslqualifications, if any:

2 · Iwe report that the said registered person

4 · In *mylour opinion and to the best of *mylour information and according to examination of books of account including other relevant documents and explanations given to *melus, the particulars given in the said Form No.9C are true and correct subject to the following observationslqualifications, if any:

45 · FORM GSTR-I0 (See rule 81)

2 · Legal name

5 · . Effective date of cancellation of registration

8 · Details of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery 0 which input tax credit is required to be reversed and paid back to Government

8 · (b) Inputs contained in semi-finished or finished goods held in stock where invoice is available

45 · Inserted vide Notf no. 21/2018-CT dt 18.04.2018

8 · (d) Inputs held in stock or inputs as contained in semi-finished /finished goods held in stock where invoice is not available)

9 · Amount of tax payable and paid (based on Table 8) Sr ITC Tax paid Balanc Amoun Amount paid through debit to Nol Descripti reversiblelT along e tax t paid electronic credit ledger on ax payable with payabl throug Centr Statel Integrat Ces applicatio e (3-4) h al Tax Union ed n for debit to territor Tax cancellati electron y Tax on of ic cash registratio ledger n (GST REG-16) 2 3 4 5 6 8 10

10 · Interest, late fee payable and paid

11 · Verification

1 · hereby solemnly affirm and declare that the information given hereinabove is true and

1 · This form is not required to be filed by taxpayers O persons who are registered as (i) Input Service Distributors; (ii) Persons paying tax under section 10; (iii) Non-resident taxable person; (iv) Persons required to deduct tax at source under section 51; and Persons required to collect tax at source under section 52. 2_ Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed. 3_ Following points need to be taken care of while providing details of stock at SL. No.&: where the tax invoices related to the inputs held in stock or inputs contained in semi-finished Or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods; 11) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoicelpurchase taking useful life as five years. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl No. 8 (against entry & (d)) shall be duly certified by a practicing chartered accountant Or cost accountant. Copy of the certificate shall be uploaded while filing the details.

46 · FORM GSTR-Il [See rule 82]

3 · Details of inward supplies received

3B · Debit/Credit Note received

1 · Terms Used: - a. GSTIN b_ UIN

46 · Substituted vide Notf no. 75/2017-CT dt 29.12.2017

2 · Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted.

5 · 2 5.3

6 · 2 6.3

48 · Inserted vide Notf no. 26/2018-CT dt. 13.06.2018

1 · *solemnly authorise, 2. xwithdraw authorisation of

49 · Inserted vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019

1 · <<(Name of the Goods and Services Tax Practitioner> > < Enrolment Number> do hereby solemnly accord my consent to act as the Goods and Services Tax Practitioner on behalf of (Legal name), GSTIN only in respect of the activities specified by (Legal name), GSTIN

2 · Name of the GST Practitioner 3. Address 4_ Date of effect of cancellation of enrolment

1 · hereby request for cancellation of enrolment as GST Practitioner for the reason(s) noted below:

1 · 2. 3.

50 · Inserted vide Notification no. 33/2019-CT dt. 18.07.2019 with effect from date to be notified later

51 · [FORM GST PCT-07 [See rule 83B]

51 · Inserted vide Notification no. 33/2019-CT dt. 18.07.2019 with effect from date to be notified later

2 · |

4 · | 5 | 6 |

11 · | 12 | 13

52 · Table amended vide Notf no. 60/2018 - CT dt. 30.10.2018

2 · 3

1 · All type of credits as per return, credit o account of merger, credit due on account of pre-registration inputs, etc. credit due to opting out from composition scheme, transition etc. will be recorded in the credit ledger: 2 Description will include sources of credit (GSTR-3, GSTR-6 etc ) and utilisation thereof towards liability related to return Or demand etc Refund claimed from the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection.

1 · GSTIN 2 Name (Legal) 3 Trade name, if any 4 Address 5. Period Tax Period to which the credit relates, if any _ 6_ Ledger from which debit entry was made for claiming refund 7 . Debit entry no_ and date 8_ Application reference no. and date 9 No. and date of order vide which refund was rejected 10. Amount of credit

2 · |

11 · | 12 ~13

14 · | 15

10 ·

11 ·

12 ·

13 ·

1 · The application is meant for the taxpayer where the amount intended to be paid is debited from his account but CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank 2 The application may be filed if CIN is not conveyed within 24 hours of debit: 3 Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person: 4 'Central Tax stands for Central Goods and Services Tax; State Tax' stands for State Goods and Services Tax; UT Tax stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and Cess stands for Goods and Services Tax(Compensation to States).

5 · Details of the amount to be transferred from one account head to another

53 · Inserted vide Notf no. 31/2019 _ CT dt. 28.06.2019 wef a date to be notified later

6 · Verification

1 · Major head refers to Integrated tax, Central tax, State/UT tax and Cess. 2_ Minor head refers to tax, interest, penalty, fee and others.

5 · Tax period (if applicable) 6_ Amount of Refund Claimed (Rs.)

54 · Substituted vide Notf no. 74/2018-CT dt 31.12.2018

1 · 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

55 · Substituted vide Notf no. 03/2019-CT dt: 29.01.2019 wef 01.02.2019. Before substitution it was 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 application covered under this refund claim.'

10 · Verification

3 · | 4

10 · 11

2 · | 3

4 · |

56 · Subsituted vide Notification no. 33/2019-CT dt: 18.07.2019 231

1 · Terms used: a_ B to C: From registered person to unregistered person b_ EGM: Export General Manifest C_ GSTIN: Goods and Services Tax Identification Number d. IGST: Integrated goods and services tax e_ ITC: Input tax credit f. POS: Place of Supply (Respective State) 8 SEZ: Special Economic Zone h_ Temporary ID: Temporary Identification Number 1_ UIN: Unique Identity Number 2_ Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application. 3_ Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.

4 · Acknowledgement in FORM GST RFD-O2will be issued if the application is found complete in all respects.

5 · Claim of refund on export of goods with payment of IGST shall not be processed through this application: 6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application: 232

7 · Declaration shall be filed in cases wherever required. 8. 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. 9 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. 10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2.

11 · BRC o 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. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.

13 · Details of export made without payment of tax shall be reported in Statement-3. 14. A vailability of refund to be claimed in case of supplies made to SEZ unit o SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).

15 · Turnover of zero rated supply of goods and services shall have the same meaning as defined in rule 89(4).

58 · Substituted vide Notf no. 03/2019-CT dt: 29.01.2019 wef 01.02.2019. Before substitution it was 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 application covered under this refund claim.'

3 · | 4 |5

10 · 11

1 · | 2 | 3 | 4 |

6 · | 7 | 8 |

2 · | 3 | 4 | 5 | 6 |

8 · | 9

3 · | 4

2 · | 3

59 · Subsituted vide Notification no. 33/2019-CT dt: 18.07.2019 240

10 · Payment Advice No 11 Payment Advice Date: Refund Issued To Drop down: Taxpayer Consumer Welfare Fund 12 13_ Issued by:

11282 · 12 184 11484414484 F A A a. Refu nd amou nt claim ed b. Refu nd Sanct ioned on provi siona

83 · [ hereby reject an amount of INR Strike-out whichever is not applicable

1 · hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom

3 · Address:

7 · .

1 · Application for refund shall be filed on monthlylquarterly basis depending upon the frequency of furnishing of return by retail outlets.

3 · Applicant should ensure that all the invoices declared by him have the GSTIN of the supplier and the GSTIN of the respective Duty Free Shop [Duty Paid Shop (retail outlet) clearly marked on them:

2 · Name

3 · . Indicate the type of document furnished

4 · Details of bond furnished

5 · Declaration

1 · GSTIN:

2 · Name:

5 · Amount of Refund Claim: <INR> In Words>

6 · Details of inward supplies of goods received and corresponding outward supplies:

7 · Refund applied for:

8 · Details of Bank Account:

1 · Application for refund shall be filed on monthlylquarterly basis depending upon the frequency of furnishing of return by retail outlets.

2 · Application shall be made in respect of one inward supply invoice only once_ Therefore, it is advised that refund shall be applied only for those inward supply invoices the goods received against which have been completely supplied.

3 · Applicant should ensure that all the invoices declared by him have the GSTIN of the supplier and the GSTIN of the respective Duty Free Shop [Duty Paid Shop (retail outlet) clearly marked on them.

1 · GSTIN 2 Name 3. Address

4 · Details of Commodity Service for which tax rate valuation is to be determined

5 · Reason for seeking provisional assessment

6 · Documents filed

7 · Verification-

1 · GSTIN 2. Name

3 · Details of notice vide which additional information sought 4_ Reply

5 · Documents filed

2 · Name

3 · Order vide which security is prescribed 4 Details of the security furnished

5 · Declaration

1 · Name and Address

2 · Name

3 · Details vide which security furnished

4 · Details of the security to be withdrawn

5 · Verification-

2 · Name

3 · Details of the notice

4 · Tax Period

5 · Reply to the discrepancies

7 · Verification-

2 · | 3

5 · | 6

8 · 9

1 · Only applicable fields may be filled up. 2 Column nos. 2, 3,4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory: 3. Place of Supply (POS) details shall be required only if demand is created under IGST Act._ 67

2 · Name

3 · Details of the order

4 · Tax Period, if any

6 · Verification-

2 · Legal Name of Applicant

3 · Trade Name of Applicant (Optional) 4 Status of the Applicant [registered un-registered] 5 Registered Address Address provided while obtaining user id 6_ Correspondence address, if different from above 7 Mobile No. with STDIISD code]

10 · Jurisdictional Authority

12 · Nature of activity(s) (proposed present) in respect of which advance ruling sought

13 · Issuels on which advance ruling required Tick whichever is applicable)

14 · Question(s) on which advance ruling is required 15 Statement of relevant facts having a bearing on the question(s) raised. 161 Statement containing the applicant' s interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (ie. applicant'$ view point and submissions on issues on which the advance ruling is sought). 17 hereby declare that the question raised in the application is not (tick)

14 · 15.

16 ·

10 ·

1 · GSTIN/ Temporary IDIUIN _ 2 Legal name of the appellant - 3_ Trade name, if any 4_ Address 5. Order no_ Order date 6. Designation and address of the officer passing the order appealed against 7 . Date of communication of the order appealed against - 8. Name of the authorised representative 9_ Details of the case under dispute (1) Brief issue of the case under dispute (ii) Description and classification of goods/ services in dispute- (iii)Period of dispute- (iv)Amount under dispute:

10 · Whether the appellant wishes to be heard in person Yes No 11. Statement of facts: - 12. Grounds of appeal:- 13. Prayer: -

14 · Amount of demand created, admitted and disputed Particulars Particulars Central State/ Integrated Cess of demand/ tax UT tax refund tax

15 · Details of payment of admitted amount and pre-deposit: - (a [Details of payment required

6 · |

16 · Whether appeal is being filed after the prescribed period Yes No 17. If Yes in item 17 (a) Period of delay - (b) Reasons for delay

18 · [Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 15 (item (a)), if any

70 · Inserted ibid

1 · Reference Number- 2. Date of filing- 3. Time of filing- 4. Place of filing- 5 . Name of the person filing the appeal- 6. Amount of pre-deposit- 7 . Date of acceptancelrejection of appeal- 8. Date of appearance- Time:

9 · Court Numberl Bench

5 · 6.

7 · Statement of facts - 8_ Grounds of appeal- 9_ Prayer-

10 · Amount of demand in dispute, if any _

71 · Inserted vide Notf no. 74/2018-CT dt 31.12.2018

1 · GSTIN/ Temporary IDIUIN 2_ Name of the appellant _ person 3_ Address of the appellant person - 4_ Order appealed against or intended to be revised 5. Appeal no_ 6. Personal Hearing 7 . Order in brief- 8 . Status of order- Confirmed Modified Rejected 9 Amount of demand after appeal revision:

72 · Substituted vide Notf no. 74/2018-CT dt 31.12.2018

10 · Place of supply wise details of IGST demand

1 · GSTIN/ Temporary ID /UIN 2_ Name of the appellant 3. Address of the appellant 4_ Order appealed against- Number- Date- 5 . Name and Address of the Authority passing the order appealed against 6. Date of communication of the order appealed against 7 . Name of the representative 8_ Details of the case under dispute: (i) Brief issue of the case under dispute (ii) Description and classification of goods/ services in dispute (iii) Period of dispute (iv) Amount under dispute:_ Description Central tax Statel UT Integrated tax tax a Tax/ Cess b) Interest Penalty Fees Other charges

14 · Details of payment of admitted amount and pre-deposit: (a)Details of amount payable

73 · Substituted for "20% of disputed tax "vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019

15 · [Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 14 (item (a)), if any

75 · Inserted vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019

20 · .

1 · Name and Designation of the appellant

2 · GSTIN/ Temporary ID /UIN- 3. Appellate Order no_ Date - 4. Designation and Address of the Appellate Authority passing the order appealed against- 5. Date of communication of the order appealed against- 6. Details of the case under dispute: 1) Brief issue of the case under dispute- (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under dispute: Description Central tax Statel UT Integrated Cess tax tax Tax/ Cess b) Interest

7 · . Statement of facts - 8. Grounds of appeal- 9_ Prayer-

10 · Amount demanded, disputed and admitted: Particulars Particulars Centr State/ Integ Cess of al tax UT rated demand, if tax tax any Amount of a) Tax/ Cess demand created; if b) Interest any (A) Penalty

10 · Statement of facts 11. Grounds of appeal 12. Prayer 13. Annexure(s) related to grounds of appeal

1 · GSTIN 2. Legal name of the registered person 3_ Trade Name, if any

5 · Amount of tax credit carried forward in the return filed under existing laws:

6 · Details of capitals goods for which unavailed credit has not been carried forward under existing law (sectionl40 (2)). Amount of unavailedcenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax Sr. Invoice Invoice Supplier' $ Recipients Details of capital goods Total eligible Total cenvat no Document document registration no. registration no_ on which credit has been cenvat credit under credit availed no_ Date under existing under existing partially availed existing under existing law law Value Duties and law law taxes paid EDI SAD CVD 5 7 8 10

7 · . Details of the inputs held in stock in terms of sections 140(3), 140(4)(), 140(5) and 140(6).

7A · Where duty paid invoices (ncluding Credit Transfer Document (CTD)) are available Inputs

7B · Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) Credit in terms of Rule 117 (4) Inputs

10 ·

11 ·

1 · Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a).

2 · Registered persons availing credit through Credit Transfer Document (CTD) shall also file TRANS 3 besides availing credit in table 7A under the heading inputs.

1 · GSTIN 2. Name of Taxable person 3_ Tax Period: month. year. 4 Details of inputs held on stock on appointed date in respect of which he is not in possession of any invoiceldocument evidencing payment of tax carried forward to Electronic Credit ledger Opening stock for the tax period Outward supply made Closing balance

5 · Credit of State Tax on the stock mentioned in 4 above (To be there only in States having VAT at single point) Opening stock for the tax period Outward supply made Closing balance ITC Integrate allowed HSN as applicable Unit Qty: Qty Value State Tax Qty tax

1 · 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 therefrom

1 · HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year:

2 · Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry: 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways O Airway Bill Number or Bill of Lading Number: 4 Place of Delivery shall indicate the PIN Code of place of delivery.

5 · Place of dispatch shall indicate the PIN Code of place of dispatch:

76 · Inserted vide Notf no. 39/2018-CT dt. 04.09.2018 332

77 · [FORM GST EWB-05 [See rule 138 E]

78 · Inserted vide Notification no. 33/2019-CT dt 18.07.2019 338

79 · Substituted vide Notf: No. 12/2018-CT dt. 07.03.2018. Note: Earlier FORMS were notified vide Notf. No_ 27/2017-CT dt. 30.08.2017, and amended vide Notfn No. 3/2018-CT dt. 23.01.2018. 341

1 · <<Name and address> 2 <<Name and address> >

1 · <<Name and address> 2 <<Name and address> >

1 · Only applicable fields may be filled up. 2 Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.

3 · Place of Supply (POS) details shall be required only if the demand is created under 80 the IGST Act:]

81 · [FORM GST DRC-OIA

1 · Only applicable fields may be filled up. 2 Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.

3 · Place of Supply (POS) details shall be required only if the demand is created under 82 the IGST Act:]

1 · GSTIN

2 · Name

3 · Details of Show Cause Notice

4 · Financial Year

5 · Reply

6 · Documents uploaded

7 · . Option for personal hearing

1 · Details of order

2 · Issues involved

3 · Description of goods services (if applicable):

4 · Section(s) of the Act under which demand is created:

5 · Details of demand

1 · Only applicable fields may be filled up.

2 · Column nos. 2, 3, 4 and 5 of the Table at serial no_ 5 i.e. tax rate, turnover and tax period are not mandatory.

3 · Place of Supply (POS) details shall be required only if the demand is created under the IGST Act:] 84

17 · DDate of stay order 18 PPeriod of stay

21 · _

1 · In case of demands relating to short payment of tax declared in return; acknowledgement reference number of the return may be mentioned: 2. Only recoverable demands shall be posted for recovery under GST laws. Once, demand has been created through FORM GST DRC-07A, and the status of the demand changes subsequently, the status may be amended through FORM GST DRC-O8A.

3 · Demand paid up to the date of uploading the summary of the order should only be mentioned in Table 20. Different heads of the liabilities under existing laws should be synchronized with the heads defined under Central 0 State tax 4 Latest order number means the last order passed by the relevant authority for the particular demand. 5. Copy of the order vide which demand has been created can be attached. Documents in support of tax payment can also be uploaded, if available:] 85

1 · Particulars of order: Financial year; if applicable b Tax period, if any From Section under which order is passed Original order no_ Original order date Rectification order no_ Rectification order date (h) ARN, if applied for rectification Date of ARN

86 · Substituted vide Notf No. 16/2019-CT dt: 29.03.2019 wef 01.04.2019 367

19 · p2o. p21.

22 ·

23 ·

24 ·

1 · Reduction includes payment made under existing laws If the demand of tax is to be increased then a fresh demand may be created under FORM GST DRC-07A. 2_ Copy of the order vide which demand has been modified Irectified revised/ updated can be uploaded. Payment document can also be attached 3. Amount recovered under the Act including adjustment made of refund claim will be automatically updated in the liability register: This form shall not be filed for such recoveries. 87

1 · Name of the taxable person-