CBIC notified  annual return of GST for the period 01.07.2017 to 31.03.2018 which is required to be filed along with statutory GST audit report till 31.12.2018 vide Notification No. 39/2018 – Central Tax Dated  4th September, 2018. It notified Revised FORM GST REG-20- Order for dropping the proceedings for cancellation of registration and FORM GST ITC-04 – Details of goods/capital goods sent to job worker and received back. Further it notified new FORM GSTR-9- Annual Return and FORM GSTR-9A- Annual Return (For Composition Taxpayer). 

CBIC inserts Rule  22 in CGST Rules 2017 related to Cancellation of registration and provided that proper officer shall drop the proceedings initiated on person paying tax under section 10 who has not furnished returns for 3 consecutive tax periods or any other registered person who has not furnished return for a continuous period of 6 months and pass an order in FORM GST-REG 20 to such person on furnishing all the pending returns and making full payment of the tax dues along with applicable interest and late fee by him.

CBIC inserts Rule  36 in CGST Rules 2017 related to Documentary requirements and conditions for claiming input tax credit and a relief has been given to registered person by allowing ITC on the basis of invoice if that invoice contains not all the necessary but following particulars:

  • value of goods and tax thereon ,
  • description of goods or services
  • GSTIN of the supplier and recipient and
  • Place of supply in case of inter-State supply.

CBIC inserts Rule 138A in CGST Rules 2017 related to Information to be furnished prior to commencement of movement of goods and generation of e-way bill and provides that ‘any’ kind of bill of entry (into-bond, ex-bond, home consumption, re warehousing and SEZ-cargo) may be carried by the transporter.

CBIC further made Substitution in sub-rule 10 of Rule 96, made Substitution in Rule: 55 related to Transportation of goods without issue of invoice and Made Substitution in Sub-rule (4) of Rule 89.

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 4th 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 23rd 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 18thOctober, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1305 (E), dated the 18th October, 2017 or notification No. 40/2017-Central Tax (Rate), dated the 23rd 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 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd 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 23rd October, 2017 has been availed; or

(b) availed the benefit under notification No. 78/2017-Customs, dated the 13th 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 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th 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 13th 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)
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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)
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B
ITC as per sum total of 6(B) and 6(H) above
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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)
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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)
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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)
 
 

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