CBIC notifies Annual GST Return Forms

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

Notification No. 39/2018 – Central Tax

New Delhi, the 4^th September, 2018

G.S.R. 831(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2018.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:-

“Provided that where the person instead of replying to the notice served under sub-rule

(1) for contravention of the provisions contained in clause (b) or clause (c) of sub-section

(2) of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20.”.

3. In the said rules, in rule 36, in sub-rule (2), the following proviso shall be inserted, namely:-

“Provided that if the said document does not contain all the specified particulars but contains the details of the amount of tax charged, description of goods or services, total value of supply of goods or services or both, GSTIN of the supplier and recipient and place of supply in case of inter-State supply, input tax credit may be availed by such registered person.”.

4. In the said rules, in rule 55, in sub-rule (5), after the words “completely knocked down condition”, the words “or in batches or lots” shall be inserted.

5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely:-

‘(E) “Adjusted Total Turnover” means the sum total of the value of-

(a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and

(b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services, excluding-

(i) the value of exempt supplies other than zero-rated supplies; and

(ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.’.

6. In the said rules, with effect from the 23^rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-

“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have –

(a) received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 48/2017-Central Tax, dated the 18^thOctober, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1305 (E), dated the 18^th October, 2017 or notification No. 40/2017-Central Tax (Rate), dated the 23^rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1320 (E), dated the 23^rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23^rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23^rd October, 2017 has been availed; or

(b) availed the benefit under notification No. 78/2017-Customs, dated the 13^th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13^th October, 2017 or notification No. 79/2017-Customs, dated the 13^th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated the 13^th October, 2017.”.

7. In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely:-

“Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”.

8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:-

Form GST REG-20

[See Rule 22(4)]

Reference No. –	Date
To
Name
Address
GSTIN/UIN
Show Cause Notice No.	Date

Order for dropping the proceedings for cancellation of registration

This has reference to your reply filed vide ARN …………… Dated …………… in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons:

<<text>>

or

The above referred show cause notice was issued for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Central Goods Services Tax Act, 2017. As you have filed all the pending returns which were due on the date of issue of the aforesaid notice, and have made full payment of tax along with applicable interest and late fee, the proceedings initiated for cancellation of registration are hereby dropped.

	Signature
	< Name of the Officer>
	Designation
	Jurisdiction
Place:
Date:

9. In the said rules, for FORM GST ITC-04, the following FORM shall be substituted, namely:-

Form GST ITC-04

[See Rule – 45(3) ]

Details of goods/capital goods sent to job worker and received back

1.	GSTIN –
2.	(a) Legal name –
	(b) Trade name, if any –

3

Period:

Quarter –

Year –

4. Details of inputs/capital goods sent for job work (includes inputs/capital goods directly sent to place of business /premises of job worker)

GSTIN / State in case of unregi-stered job worker	Challan no.	Challan date	Descri-ption of Goods	UQC	Qty.	Taxable value	Type of goods (Inputs /capital goods)	Rate of tax (%)
								CGST	State /UT Tax	Integ-rated Tax	Cess
								Amt.	Amt.	Amt.	Amt.
1	2	3	4	5	6	7	8	9	10	11	12

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

(A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:

GSTIN / State of job worker if unregi-stered	Challan No. issued by job worker under which goods have been received back	Date of challan issued by job worker under which goods have been received back	Descri-ption of goods	UQC	Quantity	Original challan No. under which goods have been sent for job work	Original challan date under which goods have been sent for job work	Nature of job work done by job worker	Losses & wastes
									UQC	Qty
1	2	3	4	5	6	7	8	9	10	11

(B) Details of inputs / capital goods received back from job worker ot such goods were originally sent for job work; and losses and wastes:

GSTIN / State of job worker if unregi-stered	Challan No. issued by job worker under which goods have been received back	Date of challan issued by job worker under which goods have been received back	Description of goods	UQC	Quantity	Original challan No. under which goods have been sent for job work	Original challan date under which goods have been sent for job work	Nature of job work done by job worker	Losses & wastes
									UQC	Qty
1	2	3	4	5	6	7	8	9	10	11

(C) Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes:

GSTIN / State of job worker if unregi-stered	Invoice No. in case supplied from premises of job worker issued by the Principal	Invoice date in case supplied from premises of job worker issued by the Principal	Descr-iption of goods	UQC	Quantity	Original challan no. under which goods have been sent for job work	Original challan date under which goods have been sent for job work	Nature of job work done by job worker	Losses & wastes
									UQC	Qty
1	2	3	4	5	6	7	8	9	10	11

Instructions:

1. Multiple entry of items for single challan may be filled.

2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional.

3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible.

6. Verification

I 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
Place	Name of Authorized Signatory…………..
Date	Designation /Status…………………….

10. In the said rules, after FORM GSTR-8, the following FORMS shall be inserted, namely:-

“FORM GSTR-9

(See rule 80)

Annual Return

Pt. I	Basic Details
1	Financial Year
2	GSTIN
3A	Legal Name
3B	Trade Name (if any)
Pt. II	Details of Outward and inward supplies declared during the financial year
			(Amount in Rs in all tables)
	Nature of Supplies	Taxable Value	Central Tax	State Tax / UT Tax	Integrated Tax	Cess
	1	2	3	4	5	6
4	Details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year
A	Supplies made to unregistered 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 (-)
J	Debit Notes issued in respect of transactions specified in (B) to (E) above (+)
K	Supplies / tax declared through Amendments (+)
L	Supplies / tax reduced through Amendments (-)
M	Sub-total (I to L above)
N	Supplies and advances on which tax is to be paid (H + M) above
5	Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year
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
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 – 4G above)
Pt. III	Details of ITC as declared in returns filed during the financial year
	Description	Type	Central Tax	State Tax /UT Tax	Integrated Tax	Cess
	1	2	3	4	5	6
6	Details of ITC availed as declared in returns filed 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)		<Auto>	<Auto>	<Auto>	<Auto>
B	Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)	Inputs
		Capital Goods
		Input Services
C	Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed	Inputs
		Capital Goods
		Input Services
D	Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed	Inputs
		Capital Goods
		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
H	Amount of ITC reclaimed (other than B above) under the provisions of the Act
I	Sub-total (B to H above)
J	Difference (I – A above)
K	Transition Credit through TRAN-I (including revisions if any)
L	Transition Credit through TRAN-II
M	Any other ITC availed but not specified above
N	Sub-total (K to M above)
O	Total ITC availed (I + N above)
7	Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year
A	As per Rule 37
B	As per Rule 39
C	As per Rule 42
D	As per Rule 43
E	As per section 17(5)
F	Reversal of TRAN-I credit
G	Reversal of TRAN-II credit
H	Other reversals (pl. specify)
I	Total ITC Reversed (A to H above)
J	Net ITC Available for Utilization (6O – 7I)
8	Other ITC related information
A	ITC as per GSTR-2A (Table 3 & 5 thereof)		<Auto>	<Auto>	<Auto>	<Auto>
B	ITC as per sum total of 6(B) and 6(H) above		<Auto>
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
D	Difference [A-(B+C)]
E	ITC available but not availed (out of D)
F	ITC available but ineligible (out of D)
G	IGST paid on import of goods (including supplies from SEZ)
H	IGST credit availed on import of goods (as per 6(E) above)		<Auto>
I	Difference (G-H)
J	ITC available but not availed on import of goods (Equal to I)
K	Total ITC to be lapsed in current financial year (E + F + J)		Auto>	Auto>	Auto>	Auto>
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	Particulars of the transactions for the 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
	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)