GST Annual Return, Reconciliation Statement & Refund Application format amended

Fourteenth amendment to the CGST Rules, 2017 by which CBIC notified following forms-

• FORM-GST-RFD-01 –Application for Refund Applicable for casual or non-resident taxable person, tax deductor, tax collector, unregistered person and other registered taxable person)
• FORM-GST-RFD-01 A- Application for Refund (Manual)- (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
• FORM GSTR – 9- Annual Return
• FORM GSTR –9A- Annual Return (For Composition Taxpayer)
• FORM GSTR-9C-  PART –A – Reconciliation Statement
• FORM GST RVN-01- Notice under section 108
• Form GST APL-04 – Summary Of The Demand After Issue Of Order By The Appellate Authority, Revisional Authority, Tribunal Or Court

It also amended Several CGST Rules, an analysis is as follows:-

CGST (14th amendment) Rules, 2018

Audit by Tax Authorities under Section 65

• The Commissioner or any officer authorised by him, by way of a general or a specific order, may now undertake audit of any registered person for part of financial year also

Revision ( Rule 109B inserted)

• 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 is required to serve on him a notice in FORM GST‐RVN‐01 and shall give him a reasonable opportunity of being heard and the Revisional Authority shall, along with its order under section 108(1), issue a summary of the order in FORM GST‐APL‐04 clearly indicating the final amount of demand confirmed

Details to be furnished in Statement GST‐ITC‐04- Rule 45(3)

• Now details of the challans in respect of goods sent from one job worker to another during a quarter not required to be included in FORM GST ITC‐04 furnished for that period.

Rule 138E of CGST Rules inserted; Restriction on Furnishing PART‐A of Form GST‐EWB‐01 [Effective date to be notified later]

• Any person (including a consignor, consignee, transporter, an e‐commerce operator or a courier agency) shall not be allowed to furnish the information in PART A of FORM GST EWB‐01 in respect of a registered person, whether as a supplier or a recipient, who,—
• has not furnished the returns for two consecutive tax periods or consecutive two months as the case may be

Major Changes in Annual Return Forms GSTR‐9 and GSTR‐9A

• The words “as declared in returns filed during the year” has been substituted with “made during the year” in headings wherever appearing. Accordingly, the Taxpayer is required to disclose the figures as per Accounts even though not declared in Return Forms GSTR‐3B and GSTR‐1.
• The Instructions given in the Form requires that all returns viz. Form GSTR‐1 and Form GSTR‐3B or Form GSTR‐4, as applicable, for the FY 2017‐18 are filed before filing this return.
• The Instructions also states that Additional Liability for the FY 2017‐18 not declared in Form GSTR‐1 and Form GSTR‐3B or Form GSTR‐4 may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017‐18 through this return.
• Taxpayers will have an option to pay any additional liability declared in this form, through FORM DRC‐03 and for the same, Taxpayers shall select “Annual Return” in the drop down provided in Form DRC‐03 and the taxpayer can pay such liability through electronic cash ledger only.
• HSN wise summary of inward supplies in Form GSTR‐9 are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies.
• art II consists of the details of all outward supplies and advances received during the FY 2017‐18 for which payment has been made through FORM GSTR‐3B between July 2017 to March 2018 and particulars of transactions for the FY 2017‐18 but paid in the FORM GSTR‐3B of April to September 2018 or date of filing of Annual Return for previous financial year, whichever is earlier, will be reported in Part V.

Issue of Tax Invoice, Bill of Supply etc. without signature or digital signature; Rule 46, 49, 54(2) and 54(4) amended

• Signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice, bill of supply, consolidated tax invoice or any other document in lieu thereof by insurer or a banking company or a financial institution, ticket by passenger transportation service provider in accordance with the provisions of the Information Technology Act, 2000

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

Notification No. 74/2018 – Central Tax

New Delhi, 31^st December, 2018

G.S.R (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. (1) These rules may be called the Central Goods and Services Tax (Fourteenth 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 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 GST REG-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.’.

3. 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.

4. 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 required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).’.

5. 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 (21 of 2000).”.

6. In the said rules, in rule 54,-

(a) 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 (21 of 2000).”.

(b) 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 (21 of 2000).”.

7. In the said rules, in explanation (b) to sub-rule (5) of rule 89, 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.

9. In the said rules, in rule 101, in sub-rule (1), after the words ‘financial year’, the words ‘or part there of ‘ shall be inserted.

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

^“109B. Notice to person and order of revisional authority in case of revision. – (1) 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 GST RVN-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.”.

11. 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 the Government of India, Ministry of Finance, notification No. 56/2018-Central Tax, dated the 23^rd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1056 (E), dated the 23^rd October, 2018 as amended from time to time.’

12. 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 GST EWB-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 GST EWB-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 GST EWB 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 GST EWB 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).”.

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-GST-RFD-01
[See rule 89(1)]
Application for Refund

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

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

―FORM-GST-RFD-01 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)

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

―FORM GSTR – 9
[See rule 80]
Annual Return

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

―FORM GSTR –9A
[See rule 80]
Annual Return (For Composition Taxpayer)

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

―FORM GSTR-9C
See rule 80(3)
PART –A – Reconciliation Statement

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19. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely:-

―FORM GST RVN-01
[See rule 109B]

Notice under section 108

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20. In the said rules, for FORM GST APL-04, the following form shall be substituted, namely:-

―Form GST APL-04
[See rules 109B, 113 (1) and 115]

SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT

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Download Form And Annexures

[F.No.20/06/16/2018-GST]

(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19^th June,2017, published vide number G.S.R 610 (E), dated the 19^th June, 2017 and last amended vide notification No. 60/2018 – Central Tax, dated the 30^th October, 2018, published vide number G.S.R 1075 (E), dated the 30^th October, 2018.