[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

FORM-GST-RFD-01

Application for Refund

Annexure-1

Statement 1A [rule 89(2)(h)]

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

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

Statement- 3A [rule 89(4)]

Statement-4 [rule 89(2)(d) and 89(2)(e)]

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

Statement-5A [rule 89(4)]

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

Statement-7 [rule 89(2)(k)]

Annexure-2

Certificate [rule 89(2)(m)]

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

FORM-GST-RFD-01 A

Annexure-1

Statement 1A [rule 89(2)(h)]

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

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

Statement- 3A [rule 89(4)]

Statement-4 [rule 89(2)(d) and 89(2)(e)]

Statement-5A [rule 89(4)]

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

Statement-7 [rule 89(2)(k)]

FORM GSTR - 9

Annual Return

Instructions: –

FORM GSTR – 9A

Annual Return (For Composition Taxpayer)

Instructions: –

FORM GSTR-9C

Instructions: –

PART – B- CERTIFICATION

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

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

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 74/2018 – Central Tax

New Delhi, 31st 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) 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.

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.

In the said rules, in rule 45, in sub-rule (3), after the words received from a job worker, the words, or sent from one job worker to another shall be omitted.
In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:-

Provided also that the signature or digital signature of the supplier or his authorized 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)..

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 authorized 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)..

In the said rules, in rule 54,-

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

Provided that the signature or digital signature of the supplier or his authorized 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)..

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

Provided that the signature or digital signature of the supplier or his authorized 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)..

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)..

In the said rules, in rule 96, in sub-rule (1), in clause (a), after the words export goods duly files, the words a departure manifest or shall be inserted.
In the said rules, in rule 101, in sub-rule (1), after the words financial year, the words or part thereof shall be inserted.
In the said rules, after rule 109A, the following rule shall be inserted, namely:-

109B. Notice to person and order of decisional authority in case of revision. - (1) Where the Provisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Provisional Authority shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard.

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

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

Explanation 1. – For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 56/2018-Central Tax, dated the 23rd 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.

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,—

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

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

[See rule 89(1)]

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

GSTIN /

Temporary ID

Legal Name

Trade Name, if any

Address

Tax period (if applicable)

From <Year><Month> To <Year><Month>

Amount of Refund Claimed (Rs.)

Act

Tax

Interest

Penalty

Fees

Others

Total

Central tax

State / UT tax

Integrated tax

Cess

Total

Grounds of refund claim (select from drop down)

(a)

Excess balance in Electronic Cash Ledger

(b)

Exports of services- with payment of tax

(c)

Exports of goods / services- without payment of tax (accumulated ITC)

(d)

On account of order

Sr.

No.

Type of order

Order no.

Order date

Order Issuing Authority

Payment reference no., if any

(i)

Assessment

(ii)

Finalization of Provisional assessment

(iii)

Appeal

(iv)

Any other order (specify)

(e)

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

(f)

On account of supplies made to SEZ unit/ SEZ developer (with payment of tax)

(g)

On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)

(h)

Recipient of deemed export supplies/ Supplier of deemed export supplies

(i)

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

on advance payment)

(j)

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

(k)

Excess payment of tax, if any

(l)

Any other (specify)

Details of Bank account

Name of bank

Address of branch

IFSC

Type of account

Account No.

Whether Self-Declaration filed by Applicant u/s 54(4), if applicable

Yes No

DECLARATION [rule 89(2)(g)]

(For recipient/supplier of deemed export)

In case refund claimed by recipient

Statement -1 [rule 89(5)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

Turnover of inverted rated supply of goods and services

Tax payable on such inverted rated supply of goods and services

Adjusted total turnover

Net input tax credit

Maximum refund amount to be claimed

[(1×4÷3)-2]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

. N

Details of invoices of inward supplies of inputs received

Tax paid on inward supplies of inputs

Details of invoices of outward supplies issued

Tax paid on outward supplies

GST IN

of the supp lier *

Da te

Taxa ble Valu e

Inte grat ed Tax

Cen tral Tax

State Tax

/Uni on territ ory Tax

Date

Tax able Valu e

Invoic e type (B2B/ B2C)

Int egr ate d Ta x

Cent ral Tax

State Tax

/Uni on territ ory Tax

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

Refund Type: Exports of services with payment of tax

(Amount in Rs.)

Sr. No.	Invoice details			Integrated tax		Cess	BRC/ FIRC		Integrated tax and cess involved in debit note, if any	Integrated tax and cess involved in credit note, if any	Net Integrated tax and cess (6+7+10 - 11)
Sr. No.	No.	Date	Value	Taxable value	Amt.		No.	Date	Integrated tax and cess involved in debit note, if any	Integrated tax and cess involved in credit note, if any	Net Integrated tax and cess (6+7+10 - 11)
1	2	3	4	5	6	7	8	9	10	11	12

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

(Amount in Rs.)

Sr. No.	Invoice details			Goods/ Services (G/S)	Shipping bill/ Bill of export			EGM Details		BRC/ FIRC
Sr. No.	No.	Date	Value	Goods/ Services (G/S)	Port code	No.	Date	Ref No.	Date	No.	Date
1	2	3	4	5	6	7	8	9	10	11	12

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

Turnover of zero rated supply of goods and services	Net input tax credit	Adjusted total turnover	Refund amount (1×2÷3)
1	2	3	4

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

(Amount in Rs.)

GSTIN of recipie nt	Invoice details			Shipping bill/ Bill of export/ Endorsed invoice by SEZ		Integrated Tax		Ces s	Integrat ed tax and cess involved in debit note, if any	Integrat ed tax and cess involved in credit note, if any	Net Integrat ed tax and cess (8+9+10 – 11)
GSTIN of recipie nt	No .	Dat e	Valu e	No .	Dat e	Taxabl e Value	Am t.		Integrat ed tax and cess involved in debit note, if any	Integrat ed tax and cess involved in credit note, if any	Net Integrat ed tax and cess (8+9+10 – 11)
1	2	3	4	5	6	7	8	9	10	11	12

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

(Amount in Rs.)

Sr. No.	Invoice details			Goods/ Services (G/S)	Shipping bill/ Bill of export/ Endorsed invoice no.
Sr. No.	No.	Date	Value	Goods/ Services (G/S)	No.	Date
1	2	3	4	5	6	7

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

(Amount in Rs.)

Turnover of zero rated supply of goods and services	Net input tax credit	Adjusted total turnover	Refund amount (1×2÷3)
1	2	3	4

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

Refund Type: On account of deemed exports

(Amount in Rs)

Sl.

No.

Details of invoices of outward supplies in case refund is claimed

Tax paid

by supplier/Details of invoices of inward supplies in case refund is claimed by recipient

GSTIN

of the supplier

No.

Date

Taxable Value

Integrated Tax

Central Tax

State Tax /Union Territory Tax

Cess

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

(Amount in Rs.)

Recipien t‘s GSTIN/ UIN

Name (in case B2C)

Invoice details

Details of tax paid on transaction considered as intra

–State / inter-State transaction earlier

Taxes re-assessed on transaction which were held inter State / intra-State supply subsequently

Integrat ed tax

Centr al tax

Stat e/ UT

tax

Ces s

Place of Suppl y

Integrat ed tax

Centr al tax

Stat e/ UT

tax

Ces s

Place of Suppl y

Dat e

Valu e

Taxab le

Valu

Refund Type: Excess payment of tax, if any in case of last return filed.

(Amount in Rs.)

Tax period	ARN of return	Date of filing return	Tax Payable
Tax period	ARN of return	Date of filing return	Integrated tax	Central tax	State/ UT tax	Cess
1	2	3	4	5	6	7

This is to certify that in respect of the refund amounting to Rs.<<>> -------------- (in words) claimed by M/s----------------- (Applicant‘s Name) GSTIN/ Temporary ID------- for the tax period < ---->, the incidence of tax and interest, has not been passed on to any other person.

This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.

Signature of the Chartered Accountant/ Cost Accountant: Name:

Membership Number: Place:

Date:

Instructions –

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)
g.	SEZ:	Special Economic Zone
h.	Temporary ID:	Temporary Identification Number
i.	UIN:	Unique Identity Number

Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.
Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
Acknowledgement in FORM GST RFD-02will be issued if the application is found complete in all respects.
Claim of refund on export of goods with payment of IGST shall not be processed through this application.
Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.
Declaration shall be filed in cases wherever required.
Net input tax credit‘ means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A.
Adjusted total turnover‘ means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.
Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.
Details of export made without payment of tax shall be reported in Statement-3.
Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).
Turnover of zero rated supply of goods and services‘ shall have the same meaning as defined in rule 89(4)..

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

[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)

1.	GSTIN / Temporary ID
2.	Legal Name
3.	Trade Name, if any
4.	Address
5.	Tax period (if applicable)	From <Year><Month> To <Year><Month>
6.	Amount of Refund Claimed (Rs.)	Act	Tax		Interest	Penalty	Fees	Others	Total
		Central tax
		State / UT tax
		Integrated tax
		Cess
		Total
7.	Grounds of Refund Claim (select from drop down)	(a)	Excess balance in Electronic Cash Ledger
		(b)	Exports of services- with payment of tax
		(c)	Exports of goods / services- without payment of tax (accumulated ITC)
		(d)	ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)]
		(e)	On account of supplies made to SEZ unit/ SEZ developer (with payment of tax)
		(f)	On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
		(g)	Recipient of deemed export supplies/ Supplier of deemed export supplies
		(h)
				On account of order
				Sl. No.	Type of order		Order No.	Order date	Order Issuing Authority	Payment reference no., if any
				(i)	Assessment
				(ii)	Finalization of Provisional assessment
				(iii)	Appeal
				(iv)	Any other order (specify)
		(i)	Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS)
		(j)	Excess payment of tax, if any
		(k)	Any other (specify)

Statement -1 [rule 89(5)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

(Amount in Rs.)

Turnover of inverted rated supply of goods and services

Tax payable on such inverted rated supply of goods and services

Adjusted total turnover

Net input tax credit

Maximum refund amount to be claimed

[(1×4÷3)-2]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

. N

Details of invoices of inward supplies of inputs received

Tax paid on inward supplies of inputs

Details of invoices of outward supplies issued

Tax paid on outward supplies

GS TIN

of the sup plier

at e

Tax able Val ue

Integ rated Tax

Cen tral Tax

Stat e Tax

/Uni on terri tory

at e

Tax able Val ue

Invoic e type (B2B/ B2C)

Integ rated Tax

Cen tral Tax

Stat e Tax

/Uni on terri tory

Tax

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

Refund Type: Exports of services with payment of tax

(Amount in Rs.)

Sr. No.	Invoice details			Integrated tax		Cess	BRC/ FIRC		Integrated tax and cess involved in debit note, if any	Integrated tax and cess involved in credit note, if any	Net Integrated tax and cess (6+7+10 - 11)
	No.	Date	Value	Taxable value	Amt.		No.	Date
1	2	3	4	5	6	7	8	9	10	11	12

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

(Amount in Rs.)

Sr. No.	Invoice details			Goods/ Services (G/S)	Shipping bill/ Bill of export			EGM Details		BRC/ FIRC
	No.	Date	Value	Goods/ Services (G/S)	Port code	No.	Date	Ref No.	Date	No.	Date
1	2	3	4	5	6	7	8	9	10	11	12

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

Turnover of zero rated supply of goods and services	Net input tax credit	Adjusted total turnover	Refund amount (1×2÷3)
1	2	3	4

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

(Amount in Rs.)

GSTIN of recipien t	Invoice details			Shipping bill/ Bill of export/ Endorsed invoice by SEZ		Integrated Tax		Ces s	Integrate d tax and cess involved in debit note, if any	Integrate d tax and cess involved in credit note, if any	Net Integrate d tax and cess (8+9+10 – 11)
GSTIN of recipien t	No .	Dat e	Valu e	No .	Dat e	Taxabl e Value	Amt .		Integrate d tax and cess involved in debit note, if any	Integrate d tax and cess involved in credit note, if any	Net Integrate d tax and cess (8+9+10 – 11)
1	2	3	4	5	6	7	8	9	10	11	12

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

(Amount in Rs.)

Turnover of zero rated supply of goods and services	Net input tax credit	Adjusted total turnover	Refund amount (1×2÷3)
1	2	3	4

Statement 5B

[rule 89(2)(g)] Refund Type: On account of deemed exports

(Amount in Rs)

Sl.

No.

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

Tax paid

GSTIN

of the supplier

No.

Date

Taxable Value

Integrated Tax

Central Tax

State Tax /Union Territory Tax

Cess

Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77(1) and 77(2), if any:

Order No: Order Date:

(Amount in Rs.)

Recipients‘ GSTIN/ UIN

Name (in case B2C)

Invoice details

Details of tax paid on transaction considered as intra –State / inter-State transaction earlier

Taxes re-assessed on transaction which were held inter State / intra- State supply subsequently

Integrated tax

Central tax

State/ UT

tax

Cess

Place of Supply

Integrated tax

Central tax

State/ UT

tax

Cess

Place of Supply

No.

Date

Value

Taxable Value

Refund Type: Excess payment of tax, if any in case of last return filed.

(Amount in Rs.)

Tax period	ARN of return	Date of filing return	Tax Paid in Excess
Tax period	ARN of return	Date of filing return	Integrated tax	Central tax	State/ UT tax	Cess
1	2	3	4	5	6	7

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

[See rule 80]

Pt. I

Basic Details

Financial Year

GSTIN

Legal Name

Trade Name (if any)

Pt. II

Details of Outward and inward supplies made during the financial year

(Amount in in all tables)

Nature of Supplies

Taxable Value

Centra l Tax

State Tax / UT

Tax

Integrat ed Tax

Cess

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

Supplies made to un-registered persons (B2C)

Supplies made to registered persons (B2B)

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

Supply to SEZs on payment of tax

Deemed Exports

Advances on which tax has been paid but invoice has not been issued (not covered under

(A) to (E) above)

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

Sub-total (A to G above)

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

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

Supplies / tax declared through Amendments (+)

Supplies / tax reduced through Amendments (-)

Sub-total (I to L above)

Supplies and advances on which tax is to be paid (H +

M) above

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

Zero rated supply (Export) without payment of tax

Supply to SEZs without payment of tax

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

Exempted

Nil Rated

Non-GST supply (includes =no supply‘)

Sub-total (A to F above)

Credit Notes issued in respect of transactions specified

in A to F above (-)

Debit Notes issued in respect of transactions specified

in A to F above (+)

Supplies declared through Amendments (+)

Supplies reduced through Amendments (-)

Sub-Total (H to K above)

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

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

Pt. III

Details of ITC for the financial year

Description

Type

Centra l Tax

State Tax / UT

Tax

Integrat ed Tax

Cess

Details of ITC availed during the financial year

Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)

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Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)

Inputs

Capital Goods

Input Services

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

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

Import of goods (including supplies from SEZs)

Inputs

Capital Goods

Import of services (excluding inward supplies from SEZs)

Input Tax credit received from ISD

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

Sub-total (B to H above)

Difference (I - A above)

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

Transition Credit through TRAN-II

Any other ITC availed but not specified above

Sub-total (K to M above)

Total ITC availed (I + N above)

Details of ITC Reversed and Ineligible ITC for the financial year

As per Rule 37

As per Rule 39

As per Rule 42

As per Rule 43

As per section 17(5)

Reversal of TRAN-I credit

Reversal of TRAN-II credit

Other reversals (pl. specify)

Total ITC Reversed (Sum of A to H above)

Net ITC Available for Utilization (6O - 7I)

Other ITC related information

ITC as per GSTR-2A (Table 3 & 5 thereof)

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ITC as per sum total of 6(B) and 6(H) above

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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

Difference [A-(B+C)]

ITC available but not availed

ITC available but ineligible

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

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

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Difference (G-H)

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

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

Description

Tax Payable

Paid through cash

Paid through ITC

Centra l Tax

State Tax / UT

Tax

Integrat ed Tax

Cess

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

Centra l Tax

State Tax / UT

Tax

Integrat ed Tax

Cess

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

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

Reversal of ITC availed during previous financial year

ITC availed for the previous financial year

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

Description

Payable

Paid

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Pt. VI

Other Information

Particulars of Demands and Refunds

Details

Central Tax

State Tax

/ UT Tax

Integrated Tax

Cess

Intere st

Penalty

Late Fee / Other s

Total Refund claimed

Total Refund sanction ed

Total Refund Rejected

Total Refund Pending

Total demand of taxes

Total taxes paid in respect of E above

Total demands pending out of E above

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

Details

Taxable Value

Centra l Tax

State Tax / UT

Tax

Integrat ed Tax

Cess

Supplies received from Composition taxpayers

Deemed supply under Section 143

Goods sent on approval basis but not returned

HSN Wise Summary of outward supplies

HSN

Cod

UQC

Total Quanti

Taxable Value

Rate of Tax

Centra l Tax

State Tax /

Integrat ed Tax

Cess

Tax

HSN Wise Summary of Inward supplies

HSN

Cod e

UQC

Total Quanti ty

Taxable Value

Rate of Tax

Centra l Tax

State Tax / UT

Tax

Integrat ed Tax

Cess

Late fee payable and paid

Description

Payable

Paid

Central Tax

State Tax

Verification:

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

Signature

Place Name of Authorized

Signatory

Date Designation / Status

Terms used:
1. GSTIN: Goods and Services Tax Identification Number
2. UQC: Unit Quantity Code
3. HSN: Harmonized System of Nomenclature Code

It is mandatory to file all your FORM GSTR-1 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.
It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 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.
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. The instructions to fill Part II are as follows:

Table No.	Instructions
4A	Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details.
4B	Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details.
4C	Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
4D	Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
4E	Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.
4F	Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details.
4G	Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details.
4I	Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
4J	Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
4K & 4L	Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM
	GSTR-1 may be used for filling up these details.
5A	Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
5B	Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
5C	Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details.
5D,5E and 5F	Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of no supply shall be declared under Non-GST supply (5F).
5H	Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
5I	Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
5J & 5K	Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.
5N	Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis.

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

Table No.	Instructions
6A	Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here.
6B	Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below.
6C	Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
6D	Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
6E	Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details.
6F	Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR- 3B may be used for filling up these details.
6G	Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details.
6H	Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
6J	The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero.
6K	Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.
6L	Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.
6M	Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC- 01 and FORM ITC-02 in the financial year shall be declared here.
7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H	Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H. If the amount stated in Table 4D of FORM GSTR-3B was not included in table 4A of FORM GSTR-3B, then no entry should be made in
	table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR-3B was included in table 4A of FORM GSTR-3B, then entry will come in 7E of FORM GSTR-9.
8A	The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-1.
8B	The input tax credit as declared in Table 6B and 6H shall be auto-populated here.
8C	Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
8D	Aggregate value of the input tax credit which was available in FORM GSTR- 2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row 8D shall be negative.
8E & 8F	The credit which was available and not availed in FORM GSTR-3B and the credit was not availed in FORM GSTR-3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D.
8G	Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here.
8H	The input tax credit as declared in Table 6E shall be auto-populated here.
8K	The total input tax credit which shall lapse for the current financial year shall be computed in this row.

Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of

FORM GSTR-3B may be used for filling up these details.

Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B 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. The instructions to fill Part V are as follows:

Table No.	Instructions
10 & 11	Details of additions or amendments to any of the supplies already declared in
	the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
12	Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.
13	Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2017-18 as per second proviso to sub- section (2) of section 16 but was reclaimed in FY 2018-19, the details of such ITC reclaimed shall be furnished in the annual return for FY 2018-19.

Part VI consists of details of other information. The instructions to fill Part VI are as follows:

Table No.	Instructions
15A, 15B, 15C and 15D	Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
15E, 15F and 15G	Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
16A	Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details.
16B	Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here.
16C	Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one
	eighty days of such supply shall be declared here.
17 & 18	Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above 1.50 Cr but upto 5.00 Cr and at four digits‘ level for taxpayers having annual turnover above 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR- 1 may be used for filling up details in Table 17. It may be noted that this summary details 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.
19	Late fee will be payable if annual return is filed after the due date.

Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select Annual Return in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only..

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

[See rule 80]

Pt. I

Basic Details

Financial Year

GSTIN

Legal Name

<Auto>

Trade Name (if any)

<Auto>

Period of composition scheme during the year (From ---- To ----)

Aggregate Turnover of Previous Financial Year

(Amount in in all tables)

Pt. II

Details of outward and inward supplies made during the financial year

Description

Turnover

Rate of Tax

Centra l Tax

State / UT

Tax

Integrate d tax

Cess

Details of Outward supplies made during the financial year

Taxable

Exempted, Nil-rated

Total

Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year

Description

Taxable Value

Central Tax

State Tax / UT

Tax

Integrate d Tax

Cess

Inward supplies liable to reverse charge received from registered persons

Inward supplies liable to reverse charge received from unregistered persons

Import of services

Net Tax Payable on (A), (B) and (C)

above

Details of other inward supplies for the financial year

Inward supplies from registered persons (other than 7A above)

Import of Goods

Pt. III

Details of tax paid as declared in returns filed during the financial year

Description

Total tax payable

Paid

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Late fee

Penalty

Pt. IV

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

Turnover

Centra l Tax

State Tax / UT

Tax

Integrate d Tax

Cess

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

Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes)

Supplies / tax (outward) reduced through

Amendments (-) (net of credit notes)

Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes)

Differential tax paid on account of declaration made in 10, 11, 12 & 13 above

Description

Payable

Paid

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Pt. V

Other Information

Particulars of Demands and Refunds

Descriptio n

Central Tax

State Tax

/ UT Tax

Integrate d Tax

Cess

Interes t

Penalty

Late Fee / Other s

Total Refund claimed

Total Refund sanctioned

Total Refund Rejected

Total Refund Pending

Total demand of taxes

Total taxes paid in respect of E above

Total demands pending out of E above

Details of credit reversed or availed

Description

Centra l Tax

State Tax / UT

Tax

Integrate d Tax

Cess

Credit reversed on opting in the composition scheme (-)

Credit availed on opting out of the composition scheme (+)

Late fee payable and paid

Description

Payable

Paid

Central Tax

State Tax

Verification:

Place Signature

Name of Authorized Signatory

Date

Designation / Status

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

Table No.	Instructions
5	Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN.

Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows:

Table No.	Instructions
6A	Aggregate value of all outward supplies net of debit notes / credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details.
6B	Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.
7A	Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7B	Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7C	Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
8A	Aggregate value of all inward supplies received from registered persons on
	which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.
8B	Aggregate value of all goods imported during the financial year shall be declared here.

Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the 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. The instructions to fill Part V are as follows:

Table No.

Instructions

10,11,12,13

and 14

Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.

Part V consists of details of other information. The instruction to fill Part V are as follows:

Table No.	Instructions
15A, 15B, 15C and 15D	Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
15E, 15F and 15G	Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
16A	Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details.
16B	Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details.
17	Late fee will be payable if annual return is filed after the due date.;

Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select Annual Return in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only..

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

See rule 80(3)

PART – A - Reconciliation Statement

Pt. I

Basic Details

Financial Year

GSTIN

Legal Name

< Auto>

Trade Name (if any)

<Auto>

Are you liable to audit under any Act

<<Please specify>>

(Amount in in all tables)

Pt. II

Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)

Reconciliation of Gross Turnover

Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement)

Unbilled revenue at the beginning of Financial Year

(+)

Unadjusted advances at the end of the Financial Year

(+)

Deemed Supply under Schedule I

(+)

Credit Notes issued after the end of the financial year but reflected in the annual return

(-)

Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST

(+)

Turnover from April 2017 to June 2017

(-)

Unbilled revenue at the end of Financial Year

(-)

Unadjusted Advances at the beginning of the Financial Year

(-)

Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST

(+)

Adjustments on account of supply of goods by SEZ units to DTA Units

(-)

Turnover for the period under composition scheme

(-)

Adjustments in turnover under section 15 and rules thereunder

(+/-

)

Adjustments in turnover due to foreign exchange fluctuations

(+/-

)

Adjustments in turnover due to reasons not listed above

(+/-

)

Annual turnover after adjustments as above

<Auto>

Turnover as declared in Annual Return (GSTR9)

Un-Reconciled turnover (Q - P)

AT1

Reasons for Un - Reconciled difference in Annual Gross Turnover

Reason 1

<<Text>>

Reason 2

<<Text>>

Reason 3

<<Text>>

Reconciliation of Taxable Turnover

Annual turnover after adjustments (from 5P above)

<Auto>

Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover

Zero rated supplies without payment of tax

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

Taxable turnover as per adjustments above (A-B-C-D)

<Auto>

Taxable turnover as per liability declared in Annual Return (GSTR9)

Unreconciled taxable turnover (F-E)

AT 2

Reasons for Un - Reconciled difference in taxable turnover

Reason 1

<<Text>>

Reason 2

<<Text>>

Reason 3

<<Text>>

Pt. III

Reconciliation of tax paid

Reconciliation of rate wise liability and amount payable thereon

Tax payable

Description

Taxable Value

Central tax

State tax

/ UT tax

Integrated Tax

Cess, if applicable

5% (RC)

12%

12% (RC)

18%

18% (RC)

28%

28% (RC)

0.25%

0.10%

Interest

Late Fee

Penalty

Others

Total amount to be paid as per tables above

<Auto>

Total amount paid as declared in Annual Return (GSTR 9)

Un- reconciled payment of amount (PT1)

Reasons for un-reconciled payment of amount

Reason 1

<<Text>>

Reason 2

<<Text>>

Reason 3

<<Text>>

Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)

To be paid through Cash

Description

Taxable Value

Central tax

State tax

/ UT tax

Integrated tax

Cess, if applicable

12%

18%

28%

0.25%

0.10%

Interest

Late Fee

Penalty

Others (please specify)

Pt. IV

Reconciliation of Input Tax Credit (ITC)

Reconciliation of Net Input Tax Credit (ITC)

ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)

ITC booked in earlier Financial Years claimed in current Financial Year

(+)

ITC booked in current Financial Year to be claimed in subsequent Financial Years

(-)

ITC availed as per audited financial statements or books of account

<Auto>

ITC claimed in Annual Return (GSTR9)

Un-reconciled ITC

ITC 1

Reasons for un-reconciled difference in ITC

Reason 1

<<Text>>

Reason 2

<<Text>>

Reason 3

<<Text>>

Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account

Description

Value

Amount of Total ITC

Amount of eligible ITC availed

Purchases

Freight / Carriage

Power and Fuel

Imported goods (Including received from SEZs)

Rent and Insurance

Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples

Royalties

Employees' Cost (Salaries, wages,

Bonus etc.)

Conveyance charges

Bank Charges

Entertainment charges

Stationery Expenses (including postage etc.)

Repair and Maintenance

Other Miscellaneous expenses

Capital goods

Any other expense 1

Any other expense 2

Total amount of eligible ITC availed

<<Auto>>

ITC claimed in Annual Return (GSTR9)

Un-reconciled ITC (ITC 2)

Reasons for un - reconciled difference in ITC

Reason 1

<<Text>>

Reason 2

<<Text>>

Reason 3

<<Text>>

Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)

Description

Amount Payable

Central Tax

State/UT Tax

Integrated Tax

Cess

Interest

Penalty

Pt. V

Auditor's recommendation on additional Liability due to non-reconciliation

To be paid through Cash

Description

Value

Central tax

State tax

/ UT tax

Integrated tax

Cess, if applicable

12%

18%

28%

0.25%

0.10%

Input Tax Credit

Interest

Late Fee

Penalty

Any other amount paid for supplies not included in Annual Return (GSTR 9)

Erroneous refund to be paid back

Outstanding demands to be settled

Other (Pl. specify)

Verification:

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from.

**(Signature and stamp/Seal of the Auditor) Place: ……………

Name of the signatory ………………… Membership No………………

Date: ……………

Full address ……………………… Verification of registered person:

I hereby solemnly affirm and declare that I am uploading the reconciliation statement in

FORM GSTR-9C prepared and duly signed by the Auditor and nothing has been tampered

or altered by me in the statement. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet etc.

Place: Date:

Terms used:

Signature

Name of Authorized Signatory

Designation/status

GSTIN: Goods and Services Tax Identification Number

• It is mandatory to file all your FORM GSTR-1, FORM GSTR-3B and FORM GSTR - 9 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 statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately.

The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.
Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-

Table No.	Instructions
5A	The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States.
5B	Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payable during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here. (For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here)
5C	Value of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statement shall be declared here.
5D	Aggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here.
5E	Aggregate value of credit notes which were issued after 31st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9) shall be declared here.
5F	Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable (being not permissible) shall be declared here.
5G	Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here.
5H	Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here.
5I	Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here.
5J	Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the CGST Act shall be declared here.
5K	Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here.
5L	There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here.
5M	There may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the CGST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here.
5N	Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here.
5O	Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here.
5Q	Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9).
6	Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here.
7	The table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9).
7A	Annual turnover as derived in Table 5P above would be auto-populated here.
7B	Value of exempted, nil rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
7C	Value of zero rated supplies (including supplies to SEZs) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
7D	Value of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
7E	The taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and the sum of all supplies (exempted, non-GST, reverse charge etc.) declared in Table 7B, 7C and 7D above.
7F	Taxable turnover as declared in Table (4N – 4G) + (10-11) of the Annual Return (GSTR9) shall be declared here.
8	Reasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared in Table 7F shall be specified here.

Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :-

Table No.	Instructions
9	The table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled RC, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared) shall be declared.
9P	The total amount to be paid as per liability declared in Table 9A to 9O is auto populated here.
9Q	The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9).
10	Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here.
11	Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here.

Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:-

Table No.	Instructions
12A	ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State- wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC for each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States.
12B	Any ITC which was booked in the audited Annual Financial Statement of earlier financial year(s) but availed in the ITC ledger in the financial year for which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in earlier years but availed during Financial Year 2017-18.
12C	Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here.
12D	ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here.
12E	Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here.
13	Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here.
14	This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been paid / was payable are to be declared here.
14R	Total ITC declared in Table 14A to 14Q above shall be auto populated here.
14S	Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annual Return (GSTR9) may be used for filing this Table.
15	Reasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here.
16	Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here.

Part V consists of the auditor‘s recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table.
Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select

Reconciliation Statement in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.

Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:

* I/we have examined the—

balance sheet as on ………
the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……., and
the cash flow statement for the period beginning from ……..…to ending on ………, — attached herewith, of M/s …………… (Name), …………………….………… (Address),

..…………………(GSTIN).

Based on our audit I/we report that the said registered person—

*has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder

*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:

(a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any:

…………………………………….

(b) *I/we further report that, -

*I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us.
In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books.
I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and **

……………………additional place of business within the State.

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.
In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the said Form No.GSTR-9C are true and correct subject to following observations/qualifications, if any:

(a) …………………………………………………………………………………… (b) …………………………………………………………………………………… (c) ……………………………………………………………………………………

………………………………………

**(Signature and stamp/Seal of the Auditor) Place: ……………

Name of the signatory ………………… Membership No………………

Date: ……………

Full address ………………………

Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts:

*I/we report that the audit of the books of accounts and the financial statements of M/s.

………...........…………………. (Name and address of the assessee with GSTIN) was conducted by M/s. …………………………………………..………. (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the …………………………….Act, and *I/we annex hereto a copy of their audit report dated

……………………………. along with a copy of each of :-

balance sheet as on ………
the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on …….,
the cash flow statement for the period beginning from ……..…to ending on ………, and
documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet.

I/we report that the said registered person—

*has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder

*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder: 1.

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.
In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and correct subject to the following observations/qualifications, if any:

(a) …………………………….…………………………….……………………… (b) …………………………….…………………………….……………………… (c) …………………………….…………………………….………………………

………………………………………

**(Signature and stamp/Seal of the Auditor) Place: ……………

Name of the signatory ………………… Membership No………………

Date: ……………

Full address ……………………….

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

[See rule 109B]

Reference No. Date -

To,

………………………………………..

……………………………………….. GSTIN:………………………………. Order No. –

Date -

Whereas it has come to the notice of the undersigned that decision/order passed under this Act/ the << Name of the State>> Goods and Services Tax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Union territory Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by ……………..(Designation

of officer) is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith.

You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice.

You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits

Place: Signature:

Date: Designation:

Jurisdiction / Office –..

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

[See rules 109B, 113 (1) and115 ]

Reference no. - Date -

GSTIN/ Temporary ID/UIN -
Name of the appellant / person -
Address of the appellant / person-
Order appealed against or intended to be revised - Number- Date-
Appeal no. Date-
Personal Hearing –
Order in brief-
Status of order- Confirmed / Modified / Rejected
Amount of demand after appeal / revision:

Particu lars	Central tax		State / UT tax		Integrated tax		Cess		Total
Particu lars	Amo unt in dispu te / earlie r order	Determ ined Amoun t	Amo unt in dispu te / earlie r order	Determ ined Amoun t	Amo unt in dispu te / earlie r order	Determ ined Amoun t	Amo unt in dispu te / earlie r order	Determ ined Amoun t	Amo unt in dispu te / earlie r order	Determ ined Amoun t
1	2	3	4	5	6	7	8	9	10	11
a) Tax
b) Interes t
c) Penalt y
d) Fees
e) Others
f) Refun d						;

Place of supply wise details of IGST demand

Place:

Date:

Signature:

Name of the Appellate Authority / Revisional

Authority/ Tribunal / Jurisdictional Officer

Designation:

Jurisdiction:.

Place of Supply (Name of State / UT)

Amount in dispute
/ earlier order

Determined Amount

(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 19th June,2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 60/2018 - Central Tax, dated the 30th October, 2018, published vide number G.S.R 1075 (E), dated the 30th October, 2018.