Recent

Amendments in
GST

12/12/2019 CA Gadia Manish R 3

Annual return – An Introduction

Changes in Annual Return
• Due Date
17-18 - 31st December 2019
18-19 - 31st March, 2020
• Late Fee – Rs. 100 per day, maximum 0.25%
of T/o in State – Each under CGST & SGST
• All GSTR-1 and GSTR-3B upto March 2018 to
be filed before filing Annual return

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1
 Option to File Annual Return – Notification No.
47/2019 Central Tax Dated 9th October 2019. F Advances on which tax has been paid
but invoice has not been issued (not
Details of Unadjusted advances as per BoA (Table 11A
– GSTR-1)
Covered under (A) to (E) above)
Has Option not to File Annual Return for the F.Y.
G Inward supplies on which tax is to be paid Supplies on which 9(3)/5(3) or 9(4)/5(4) is applicable
2017-2018 and 2018-2019. on reverse charge basis as per BoA. (Table 3.1(d) – GSTR-3B)Does not Include
Import of Goods on BoE.
If the said Option is exercised, it will be
deemed that the Annual Return is Filed before H Sub-total (A to G above)

Assesse the due Date I Credit Notes issued in respect of Cr. Note for B2B, Zero Rated, Deemed Exports as per
transactions specified in (B) to (E) above BoA to be included.(Table 9B –GSTR-1).Doesn’t
having Due to this Deeming Fiction it will be deemed (-) include refund vouchers for advance
that all the Returns Filed by the assess are true J Debit Notes issued in respect of Dr. Note for B2B, Zero Rated, Deemed Exports as per
Turnover and correct and that the same reconcile with transactions specified in (B) to (E) above BoA to be included. (Table 9B – GSTR-1).
below the Books of Accounts. (+)

Rs.2Crs. Circular No. 124/43/2019 K Supplies / tax declared through

Hence if the assesse have made any errors Amendments (+) Amendments for B2B, Zero Rated, Deemed Exports,
while filing ofGST 18th November,
any returns 2019
and the same needs L Supplies / tax reduced through
Dr/Cr. Notes as per BoA to be included (Table 9A, 9C –
GSTR-1). Change in the value to be disclosed.
to be rectified, in that scenario Annual Return Amendments (-)
will have to be furnished by such assesses. M Sub-total (I to L above) Table 4B to E can be disclose net of 4I to L
Said Registered person have not filed Annual N Supplies and advances on which tax is to in case there is any difficulty in reporting such
return than portal will not allow to file the be paid (H + M) above details separately - Notification No. 56/2019
CT 14.11.19
same. 12/12/2019 CA Gadia Manish R 7

Pt. II Details of Outward and inward supplies made during the financial year
Liability neither disclose in 1 nor in 3B of 17-18 or 18- (Amount in Rs.in all tables) 5 Details of Outward supplies made during the financial year on which tax is
19 will be disclosed in this table not payable
Nature of Supplies Taxable Value Central Tax State/UT Tax Integrated Cess
Tax A Zero rated supply (Export) All Exports without payment of IGST as per
4 Details of advances, inward and outward supplies made during the financial year on which tax without payment of tax BoA (LUT) (Table 6A– GSTR-1)
is payable B Supply to SEZs without All SEZ Supplies without payment of IGST as
A Supplies made to un-registered All B2C, B2C Large, Interstate, Intrastate including through E payment of tax per BoA (LUT) (Table 6B– GSTR-1)
persons (B2C) commerce operator to be reported as per BoA. Dr./Cr/
Note, Amendments to be adjusted and Net value to be C Supplies on which tax is to be paid Supplies on which 9(3)/5(3) is applicable to
disclosed (Table 5, 7, 9, 10 – GSTR-1) by the recipient on reverse charge recipient as per BoA (Table 4B– GSTR-1)
basis
B Supplies made to registered All B2B including deemed supply related party and distinct
persons (B2B) person, Interstate, Intrastate to be reported as per BoA. No D Exempted Exempt under Notification No. 1/2017-CT(R)
reporting of supplies on which recipient is paying RCM or 12/2017- CT(R), etc.
(Table 4A, 4C – GSTR-1) E Nil Rated Nil Rated under Notification No. 2/2017-CT(R)
C Zero rated supply (Export) on All exports on payment of IGST as per BoA (Non LUT) (Table or 11/2017- CT(R), etc.
payment of tax (except 6A– GSTR-1) F Non-GST supply (includes ‘no Non- GST Supplies like Alcohol, Petrol, Diesel,
supplies to SEZs) supply’) Schedule III, Securities, etc.
D Supply to SEZs on payment of All SEZ Supplies on payment of IGST as per BoA (Non LUT) 5D to F can be disclose in 5D (Table 8 – GSTR-1)
tax (Table 6B– GSTR-1)
G Sub-total (A to F above)
E Deemed Exports Supplies to Merchant Exporter - Deemed Exports as per
BoA (Table 6C –GSTR-1)
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H Credit Notes issued in respect
of transactions specified
in A to F above (-)
I Debit Notes issued in respect
of transactions specified
in A to F above (+)
J Supplies declared through
Amendments (+)
K Supplies reduced through
Amendments (-)
L Sub-Total (H to K above)
M Turnover on which tax is not
to be paid (G + L above)
Cr. Note for Zero Rated, RCM as per
BoA to be included.(Table 9B –GSTR-1).
Dr. Note for Zero Rated, RCM as per
BoA to be included. (Table 9B – GSTR-
1).
Amendments for Zero Rated, RCM as
per BoA to be included (Table 9A, 9C –
GSTR-1)
Table 5A to F can be disclose net of 5H
to K
D Inward supplies received from
registered persons liable to reverse
charge (other than B above) on
which tax is paid
and ITC availed
E Import of goods (including
supplies from SEZs)
6D & E Have option to disclose
consolidated amount in inputs
F Import of services (excluding inward
supplies from SEZs)
G Input Tax credit received from ISD
H Amount of ITC reclaimed (other than
B above) under the provisions of the
Act
6C & D Have option to disclose
Inputs consolidated amount in 6D
Capital ITC on Inward Supplies on which RCM under
Goods
9(3)/5(3) has been paid by recipient and availed
Input as per GSTR-3B
Services (Table 4(A)3 – GSTR-3B)
Inputs ITC taken on BoE for IGST paid on Import of
goods (incl. from SEZ) and availed as per GSTR-
Capital 3B (Table 4(A)1 – GSTR-3B). ITC availed from
Goods July 17 to March 19. Press Release 4-6-19
ITC taken for IGST paid on Import of service and availed as
per GSTR-3B (Table 4(A)2 – GSTR-3B)
ITC taken on credit distributed by ISD and availed as per
GSTR-3B (Table 4(A)4 – GSTR-3B)
ITC Reclaimed as per GSTR-3B (eg. Invoice value paid after
180 days). Original availment to be shown in 6B above,
reversal in 7A below and reclaim amount to be shown
here. This value not to be included in 6B above

N Total Turnover (including in case there is any difficulty in

reporting such details separately I Sub-total (B to H above)
advances) (4N + 5M - 4G
above) Not No. 56/2019 CT 14.11.19 J Difference (I - A above)

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Pt. III Details of ITC for the financial year

Description Type
Central Tax State/UT
Tax
Integrated
Tax
Cess K Transition Credit through Credit taken under GST TRAN-I
TRAN-I (including revisions including Revised TRAN-1
6 Details of ITC availed during the financial year
if any)
A Total amount of input tax credit availed Auto Populated from Table 4A of L Transition Credit through Credit taken under GST TRAN-II
through FORM GSTR-3B (sum total of Table GSTR-3B for July 2017 to March
4A of FORM GSTR-3B) 2018 (No amendment allowed) TRAN-II
B Inward supplies (other than Inputs ITC on Inward supplies claimed on M Any other ITC availed but ITC taken upon registration, Sale,
imports and inward supplies Capital basis of tax Invoice issued by not specified above Merger/Demerger etc under Form
liable to reverse charge but Goods Supplier availed as per GSTR-3B
includes services received from Input (Table 4(A)5 – GSTR-3B) ITC-01, ITC-02,etc
SEZs) Services
N Sub-total (K to M above)
C Inward supplies received from Inputs ITC on Inward Supplies (net off) on
unregistered persons liable to which RCM under 9(4)/5(4) has O Total ITC availed (I + N
reverse charge (other than B Capital been paid by recipient and availed
Goods above)
above) on which tax is paid & as per GSTR-3B (Applicable upto
Input
ITC availed Services
12th Oct, 2017)
(Table 4(A)3 – GSTR-3B) Due to technical glitch Tran 1 filled in 2018-19?
6B & C Have option to disclose Tran II filled in 2018-19?
consolidated amount in inputs
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 7 Details of ITC Reversed and Ineligible ITC for the financial year
A As per Rule 37
B As per Rule 39
C As per Rule 42
D As per Rule 43
E As per section 17(5)
F Reversal of TRAN-I credit
G Reversal of TRAN-II credit
H Other reversals (pl. specify)
I Total ITC Reversed (Sum of A
to H above)
J Net ITC Available for
Utilization (6O - 7I)
12/12/2019
ITC Reversal of credit on non-payment of Invoice in 180 G IGST paid on import of goods IGST paid as per BoE for Imports and
days. If not reversed than? (including supplies from SEZ) clearance from SEZ to DTA
Reversal of credit on account of excess distribution of H IGST credit availed on import of ITC taken on BoE for IGST paid on
credit by ISD
goods (as per 6(E) above) Import of goods (incl. from SEZ) and
ITC reversal of Inputs and Input Service attributable to availed as per GSTR-3B (Table 4(A)1 –
Exempt/Non Business Bill of entry of 29th March, 18
GSTR-3B)
ITC reversal of Capital Goods attributable to Exempt/Non Goods Received on 4th April, Same figure from Table 6E above. July
Business 2018 will it lapse? 17 to March 19
If credit taken and later reversed u/s 17(5). No disclosure
of Table 4D of GSTR-3B I Difference (G-H) Difference may be on account of IGST
paid but goods not cleared from
Transitional Credit reversed thru Table 4B of GSTR-3B.
Whether Tran Credit reversal thru GST DRC-03 to be Bonded Warehouse by 31st March
disclosed here? 2019?
J ITC available but not availed on Whether above credit will be lapsed?
Credit reversal for switch to Composition/ Supply become
Exempt (ITC-03), etc.
import of goods (Equal to I)
K Total ITC to be lapsed in current Only for information purpose, will not
7A to E Have option to disclose financial year impact input credit ledger but may lead
consolidated amount in 7H Not (E + F + J) to scrutiny
No. 56/2019 CT 14.11.19
CA Gadia Manish R 13 12/12/2019 CA Gadia Manish R 15

8 Other ITC related information Pt. IV Details of tax paid as declared in returns filed during the financial year
A ITC as per GSTR-2A (Table 3 & 5 GSTR2A Generated on 1st May, 2019 for
9 Description Tax Paid Paid through ITC
thereof) 17-18 and 1st November, 2019 for 18-19
Payable through
shall be Auto Populated cash Central Tax State/UT Tax Integrated Tax Cess

B ITC as per sum total of 6(B) and 6(H) Total from previous Table
above Integrated
Tax Paid figures are
C For F.Y. 2017-2018, ITC on inward ITC availed during April to Sep 2018 to be
supplies (other than imports and disclosed here.
freezed As per
Central Tax
inward supplies liable to reverse What about ITC taken from Oct 18 to Mar Table 6.1 of
charge but includes services received 2019 under ROD Order No. 2/2018-CT
from SEZs) received during 2017-18 ITC availed in 2018-19 to be disclosed here –
State/UT Tax Form GSTR-3B
but availed during April 2018 to Press Release 4-6-19
Cess
March 2019 Not No. 56/2019 For F.Y. 2018-19 ITC availed during April 2019
CT 14.11.19 to Sept-2019 to be disclosed here.
Interest
D Difference [A-(B+C)] Difference can be negative if ITC as per
Option to upload the details for the GSTR-3B is more than GSTR-2A. Negative Late Fee What about tax/other
entries in Table 8A to 8D duly signed, in values are allowed amount paid through
PDF format in FORM GSTR-9C Penalty
ITC not taken in GSTR-3B - which is liable Form GST DRC-03
E ITC available but not availed to be lapsed Other
F ITC available but ineligible ITC not taken in GSTR-3B since ineligible –
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Eg. 17(5)

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 If Tax is paid in GSTR 3B of 18- Pt. VI Other Information
19 it will be disclosed here Next Financial Year 15 Particulars of Demands and Refunds Option not to filed Table 15. Not
otherwise in Pt. II No. 56/2019 CT 14.11.19
Details Central Tax State/UT Integrated Cess Interest Penalty Late
Pt. Particulars of the transactions for the previous FY declared in returns of Tax Tax Fee/
Others
V April to September of current FY or upto date of filing of annual return of
previous FY whichever is earlier A Total Refund Refer Form RFD-01/01A
Claimed
10 Supplies / tax declared Amendments declared in April 2018 to B Total Refund Refer Form RFD-06 Provisional
through Amendments (+) (net Sep 18 (Table 9A, 9B, 9C of GSTR-1 of Sanctioned sanctioned?
of debit notes) 18-19) C Total Refund Refer Form RFD-06
11 Supplies / tax reduced through to disclose RCM liability of 17-18 paid Rejected
Amendments (-) (net of credit in 18-19? D Total Refund
Pending
notes)
E Total demand Check online GTST Portal also for any demand notice, which are pending
12 Reversal of ITC availed Details from Table 4(B) of GSTR-3B of of taxes
during previous financial year 18-19 (Rule 37, 42, Tran I Cr. Reversal). F Total taxes paid Details of Accepted demand, which is already paid
Option not filed in respect of E
Above
13 ITC availed for the previous Details from Table 4(A) of GSTR-3B of
financial year 18-19. Option not filed G Total demands Unpaid demand.
Pending out of E Unacceptable/litigative demand – Whether Appeal is filed?
Above
Not No. 56/2019 CT 14.11.19
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Taxpayers are advised to declare all such data / details (which are not part of
14 Differential tax paid on account of declaration in 10 & 11 their regular statement/returns) to the best of their knowledge and records. This
data is only for information purposes and reasonable/explainable variations in
above
the information reported in these tables will not be viewed adversely. – Press
Description Payable Paid Release Dt. 3-7-19
Integrated Tax Option not to filed Table 16. Not No.
56/2019 CT 14.11.19
Central Tax 16 Information on supplies received from composition
State/UT Tax taxpayers, deemed supply under section 143 and goods
As per Table 6.1 sent on approval basis
Cess of Form GSTR- A Supplies received from Info may be taken from Table 5
Interest 3B Composition taxpayers of GSTR-3B
B Deemed supply under Goods sent to job worker not
Section 143 received in prescribe time.
C Goods sent on approval
basis but not returned
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17 HSN Wise Summary of outward supplies
HSN UQC Total Taxable Rate of Central State/UT Integrated Cess
quantity Value Tax Tax Tax Tax
Data can be taken from Table 12 of GSTR-1. To be reported Net of Sales returns.
UQC applicable only for Goods.

Option not to filed Table 17 & 18.

18 HSN Wise Summary of Inward supplies Not No. 56/2019 CT 14.11.19

HSN UQC Total Taxable Rate of Central State/UT Integrated Cess

quantity Value Tax Tax Tax Tax
If inward supply of particular item is 10% of more of total inward supply, then
details to be reported for such items only
19 Late fee payable and Paid Payable Paid

A Central Tax

B State Tax

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Additional information Required GST Audit – An Introduction

• Bifurcation of zero rated supplies between actual exports and SEZ
supplies
• ITC needs to be bifurcated into Input, Input services and Capital
Goods
• Bifurcation of ITC on inward supplies liable to reverse charge
mechanism, received registered and unregistered suppliers
• ITC reconciliation with GSTR-2A [including ‘ITC available but not
availed’ and ‘ITC available but ineligible’]
• Particulars of the transactions for the previous FY declared in returns
of April to March of current FY – Amendments, reversal of ITC and ITC
availed for the previous FY
• HSN wise details of Outward and Inward supplies (10%) made
• Details of goods purchased from composition tax payer, goods sent
for job work, goods sent on approval
• Details of refund claimed, sanctioned, rejected and pending details
12/12/2019 CA Gadia Manish R
Who is required to undergo GST Audit - Sec 35 (5)
“Every registered person whose turnover during a financial year exceeds the
prescribed limit shall get his accounts audited by a chartered accountant or a
cost accountant and shall submit a copy of the audited annual accounts, the
reconciliation statement under sub-section (2) of Section 44 and such other
documents in such form and manner as may be prescribed”.
What is the turnover limit for GST audit - Rule 80(3)
“Every registered person whose aggregate turnover during a financial year
exceeds two crore rupees shall get his accounts audited as specified under sub-
section (5) of Section 35 and he shall furnish a copy of the audited annual
accounts and a reconciliation statement, duly certified, in GSTR 9C,
electronically through the common portal either directly or through a
Facilitation Centre notified by the Commissioner”.
• RTP Suppling OIDAR Service from Outside India to India is not require to
furnish GSTR9C – Noti. No. 30/2019 CT Dtd 28th June, 19
22 12/12/2019 CA Gadia Manish R 24

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 Aggregate Turnover Audit Sec 2(13)
2(6) means the aggregate value of all taxable supplies
(excluding the value of inward supplies on which tax is • audit means the examination of records, returns and
payable by a person on reverse charge basis), exempt other documents
supplies, exports of goods or services or both and inter- • Maintained or furnished by the Registered Person
State supplies of persons having the same Permanent • under this Act or the rules made thereunder or
Account Number, to be computed on all India basis but under any other law for the time being in force
excludes central tax, State tax, Union territory tax, • to verify the correctness of turnover declared, taxes
integrated tax and cess; paid, refund claimed and input tax credit availed,
• Dealer of Second Hand • Life Insurance and to assess his compliance with the provisions of
Goods • Pure Agent – this Act or the rules made thereunder;
• Air Travel Agent Reimbursement
• Forex Dealer • Sale of Capital Goods
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Turnover Press Release Dt. 3 rdJuly, 2019

• The turnover of all the registrations having the same PAN
is to be used for determining the requirement of filing of
reconciliation statement. Therefore, if there are two
registrations in two different States on the same PAN,
say State A (with turnover of Rs. 1.2 Crore) and State B
(with turnover of Rs. 1 Crore) they are both required to
file reconciliation statements individually for their
registrations since their aggregate turnover is greater
than Rs. 2 Crore.
• The aggregate turnover for this purpose shall be
reckoned for the period July, 2017 to March, 2018.
12/12/2019 CA Gadia Manish R 26
Press Release
Dt. 3rd July, 19
Role of CA
• Role of chartered accountant or a cost accountant
in certifying reconciliation statement:
• There are apprehensions that the chartered
accountant or cost accountant may go beyond the
books of account in their recommendations under
FORM GSTR-9C.
• The GST Act is clear in this regard. With respect to
the reconciliation statement, their role is limited
to reconciling the values declared in annual return
(FORM GSTR-9) with the audited annual accounts
of the taxpayer.
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Pt. Reconciliation of turnover declared in audited Annual Financial Statement with
II turnover declared in Annual Return (GSTR9)
5 Reconciliation of Gross Turnover
A 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)
B Unbilled revenue at the beginning of
Financial Year
C Unadjusted advances atApril or July?
the end of the
Financial Year
D Deemed Supply under Schedule I
E Credit Notes issued after the end of the
financial year but reflected in the annual
return
F Trade Discounts accounted for in the audited
Annual Financial Statement but are not
permissible under GST
G Turnover from April 2017 to June 2017
12/12/2019 CA Gadia Manish R
H Unbilled revenue at the end of Financial Year
I Unadjusted Advances at the beginning of the
Financial Year
J Credit notes accounted for in the audited
Annual Financial Statement but are not
permissible under GST
K Adjustments on account of supply of goods
by SEZ units to DTA Units
L Turnover for the period under composition
scheme
M Adjustments in turnover under section 15
and rules thereunder
N Adjustments in turnover due to foreign
exchange fluctuations
O Adjustments in turnover due to reasons not
listed above
P Annual turnover after adjustments as above
Q Turnover as declared in Annual Return
(GSTR9)
R Un-Reconciled turnover (Q - P)
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Pt.
IV
Reconciliation of Input Tax Credit (ITC)
12 Reconciliation of Net Input Tax Credit (ITC)
Turnover as per the audited Annual
Financial Statement shall be declared here. A ITC availed as per audited Annual Financial ITC availed (after reversals) as per the
For Multiple GSTIN entity, internally derive Statement for the State/UT (For multi-GSTIN AFS shall be declared here. For
GSTIN wise turnover. units under same PAN this should be derived Multiple GSTIN entity, internally derive
(+) Unbilled revenue in the BoA (accrual from BOA) GSTIN wise ITC
system) in the last F.Y. & was c/f to the
current F.Y. shall be declared here
B ITC booked in earlier Financial Years (+) ITC booked in the AFS of earlier
claimed in current Financial Year F.Y. but availed in the ITC ledger in the
(+) Advances on which GST has been paid but current F.Y. (TRAN-1 to be reported
revenue not recognized AFS April or July?
Whether any ITC exist upto 30th June here for 2017-18)
(+) Deemed supply already part of the T/o AFS
not required to be included here. C ITC booked in current Financial Year to (-) ITC booked in the AFS of current
be claimed in subsequent Financial F.Y. but availed in the ITC ledger in the
(-) GST Credit notes issued between April to
Sep 2018
Years next F.Y.
D ITC availed as per audited financial <Auto>
Table 12B & 12C is optional
(+) Commercial Discount (Non GST) to be statements or books of account Not 56/2019 CT 14.11.19
disclosed here (if value of CN is reducing E ITC claimed in Annual Return (GSTR9) As per Table 7J of GSTR-9 (Figures are
T/o in AFS Net of Reversal)
(-) Turnover included in the AFS for Apr to Jun
F Un-reconciled ITC
2017
35 12/12/2019 CA Gadia Manish R 44
(-) Unbilled revenue in the BoA (accrual
system) in the current 14. Description Value Amount of Amount of
(-) Advances on which GST has been paid but Total eligible
revenue not recognized AFS ITC ITC availed
(+) Commercial Credit notes (Non GST) to be
disclosed here (if value of CN is reducing
1 2 3 4
T/o in AFS A Purchases The various sub-heads specified under this
(-) Filled by SEZ Unit which is supplying to B Freight / Carriage table are general expenses in the audited
DTA (DTA to pay under Import) Annual Financial Statement or books of
(-) C Power and Fuel account on which ITC may or may not be
D Imported goods (Including available. Further, this is only an indicative
(+/-) Related party Transaction, Branch received from SEZs) list of heads under which expenses are
Transfer, Sch I, ATA, Forex Dealer
E Rent and Insurance generally booked. Taxpayers may add or
(+/-) delete any of these heads but all heads of
F Goods lost, stolen, destroyed,
expenses on which GST has been paid / was
(+/-) Eg: Cash Basis accounting, Construction, written off or disposed of by
payable are to be declared here.
etc way of gift or free samples
G Royalties
Table 5B to 5N option has only those expenses are to be reconciled
been given to make H Employees' Cost (Salaries, where input tax credit has been availed.
adjustment in Table 5O wages, Bonus etc.) Press Release Dt. 3rd July, 2019
Not 56/2019 CT 14.11.19
36 12/12/2019 CA Gadia Manish R 48
8
 Verification
1 2 3 4 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.
I Conveyance charges
**(Signature and stamp/Seal of the Auditor)
J Bank Charges
K Entertainment charges Place: …………… solemn means “serious Whether to check;
Name of the signatory ………………… or earnest” 1. Place of Supply
L Stationery Expenses Membership No……………… affirm means “confirm, 2. Nature of Supply
(including postage etc.) Date: …………… establish or ratify”. 3. Time of Supply
M Repair and Maintenance Full address ……………………… A solemn affirmation 4. Rate of tax
is ratification under a 5. Valuation
N Other Miscellaneous Verification of registered person: statute. 6. ITC eligibility, etc.
expenses
I hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR-9C
O Capital goods
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
P Any other expense 1
loss account and balance sheet etc.
Q Any other expense 2 Signature
Place:
Date: Name of Authorized Signatory
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Designation/status
55

PART – B- CERTIFICATION
1 2 3 4 I.Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by
the person who had conducted the audit:
R Total amount of eligible Auto filled
I/we have examined the—
ITC availed In case of Multiple GSTN?
(a) balance sheet as on ………
S ITC claimed in Annual As per Table 7J of GSTR-9 (Figures are Net of (b) the *profit and loss account/income and expenditure account for the period beginning
Return (GSTR9) Reversal) from ………..…to ending on ……., and
T Un-reconciled ITC (ITC (c) the cash flow statement (if available) for the period beginning from ……..…to ending on
2) ………, —attached herewith, of M/s …………… (Name), …………………….………… (Address),
..…………………(GSTIN).
2. 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
Table 14 is optional for 17-18 and
*has not maintained the following accounts/records/documents as required by the
18-19 Notification No. 56/2019 IGST/CGST/ <<>>GST Act, 2017 and the rules/notifications made/issued thereunder:
CT 14.11.19 1.
2.
3.

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 5. In *my/our opinion and to the best of *my/our information and according to
Books of Account 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: fair
• Section 35(1) of The • Section 128 of The (a) ……………………………………………………………………………………
CGST ACT, 2017 Companies Act, 2013 (b) ……………………………………………………………………………………
(c) ……………………………………………………………………………………
• Every registered person • every company to
shall keep and prepare and keep the **(Signature and stamp/Seal of the Auditor)
maintained books of account and Place: ……………
• A true and correct other relevant books Name of the signatory …………………
and papers and Membership No………………
accounts of - Date: ……………
financial statements at Full address ………………………
its registered office
• May be true and fair

12/12/2019 CA Gadia Manish R 62 12/12/2019 CA Gadia Manish R 64

II.Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a

3. (a) *I/we report the following observations/ comments / discrepancies /
inconsistencies; if any:
…………………………………….
3. (b) *I/we further report that, -
(A) *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.
(B) 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.
(C) I/we certify that the balance sheet, the *profit and loss/income and expenditure
account and the cash flow Statement (if available) 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.
4. The documents required to be furnished under section 35 (5) of the CGST Act / SGST
Act and Reconciliation Statement required to be furnished under section 44(2) of the
CGST Act / SGST Act is annexed herewith in Form No. GSTR-9C.
12/12/2019 CA Gadia Manish R 63
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 :-
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning
from ………..…to ending on …….,
(c) the cash flow statement (if available) for the period beginning from ……..…to ending on
………, and
(d) 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.
2. 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.
2.12/12/2019 CA Gadia Manish R 65
3.

10
3. 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
Eligibility to Re-File refund application
the CGST Act / SGST Act is annexed herewith in Form No.GSTR-9C.
4. In *my/our opinion and to the best of *my/our information and according to
in FORM GST RFD-01
examination of books of account including other relevant documents and explanations • Several registered persons have inadvertently
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:
filed a NIL refund claim for a certain period under
(a) …….…………………………….……………………… a particular category on the common portal in
(b) ………….…………………………….……………………… FORM GST RFD-01A/RFD-01.
Fair
(c) ………….…………………………….……………………… • Once a Nil refund claim is filed for a particular
period, the common portal does not allow to re-
**(Signature and stamp/Seal of the Auditor)
Place: ……………
file the refund claim for that period under the
Name of the signatory …………………
said category.
Membership No……………… • Circular No. 110/29/2019 dated 3rd October
Date: …………… 2019 – GST have been issued to provide solution
Full address ………………………”. to the above issue.
12/12/2019 CA Gadia Manish R 66 12/12/2019 CA Gadia Manish R 76

Changes in Refund • The registered person may re-apply for the refund for the
said period under same category on the fulfillment of
below 2 mentioned conditions:-
a) NIL refund claim has been filed in FORM GST RFD-01A/RFD-
01 for a certain period under a particular category.
b) No refund claim in FORM GST RFD-01A/RFD-01 must have
been filed under the same category for any subsequent
period.
• Refund of unutilized input tax credit (ITC) on account of
exports without payment of tax;
• Refund of unutilized ITC on account of supplies made to
SEZ Unit/SEZ Developer without payment of tax;
• Refund of unutilized ITC on account of accumulation due
to inverted tax structure.
12/12/2019 CA Gadia Manish R 75 12/12/2019 CA Gadia Manish R 77

11

Procedure to Re-File Refund claim for the period,
in which the registered person has filed Nil Refund
Claim:-
• On satisfying the conditions “a” & “b” mentioned
above. The registered person may file the refund
claim under “Any Other” category.
• The Refund claim shall pertains to the period,
where Nil Refund has been filed by the registered
person.
• The application under “Any Other” category shall
also be accompanied by all the supporting
documents, which would be required to be
submitted with the refund claim.
12/12/2019 CA Gadia Manish R 78
• If the proper officer is satisfied with the
lawfulness of the refund claimed,
• He shall request the taxpayer in writing to
debit the accepted refund amount from his
electronic credit ledger through FORM GST
DRC-03 and
• The proper officer shall issue the refund order
under FORM GST RFD-06 and the payment
order in FORM GST RFD-05 after receiving
proof of debit in Electronic Credit Ledger.
12/12/2019 CA Gadia Manish R 79
Refund Process
• Earlier refund application was required to be filed
electronically on common portal in FORM GST RFD-
01 A. Submission of the application and further
processing of the application i.e. acknowledgement
of the application, issuance of deficiency memo,
payment advice etc. was done manually.
• Through Circular No. 79/53/2018 dated 31-12-2018
it was specified that refund process to be done
electronically. However, various procedures of
processing the application continued to be manual.
• With effect from 26-9-2019 refund process is made
fully electronic.
Refund of IGST paid on export of services
and supplies made to SEZ Developer or unit
• Earlier if error madeIf amount
in disclosure
of refund ofof export of
IGST
claimed is not more than
services on payment of IGST or Zero rated supplies
aggregate of IGST mentioned in
made to SEZ developer or3.1(a),3.1(b)
Table unit in GSTR-3B
and 3.1(c)in
of column
3.1(a) instead of columnFORM 3.1(b). Such registered
GSTR-3B.
person was not able to file GST RFD-01A for refund.
• For the period July, 2017 to June, 2019 such
registered person shall be allowed to file application
for refund.
12/12/2019 CA Gadia Manish R 81
12
 Refund of unutilized ITC
Following details are to be uploaded by the
applicant for the period for which refund is claimed:
• Copy of FORM GSTR-2A.
• Details of all invoices on basis of which ITC
availed.
• Self certified copies of invoices on basis of which
refund is to be claimed but not populated in
GSTR-2A.
• Refund of unutilized transitional credit not
admissible.
12/12/2019 CA Gadia Manish R
Refund of TDS/TCS
• If tax deducted or collected by the deductor
/collector is deposited in wrong head – Excess
balance in Electronic cash ledger will appear. In this
case common portal will debit the amount claimed
as refund.
• If tax deducted or collected in excess paid through
FORM GSTR-7 or FORM GSTR-8 and this excess
amount is credited to Electronic cash Ledger of
deductee- Deductee is eligible to claim refund of
same under “Refund of excess balance in
Electronic Cash Ledger”
12/12/2019 CA Gadia Manish R
Other important points
• Earlier, GST paid on inward supplies of stores and spares,
packing material, printing and stationery were not considered
as part of net ITC for refund calculation by the officers but it is
clarified vide Circular no. 125/44/2019 dated 18/11/2019
that if above items are used for business purposes and for
effecting taxable supplies then they shall be considered for
refund calculation.
• As per Section 54(14), no refund shall be allowed if amount is
less than Rs.1000/- . Now, vide circular no. 125/44/2019 dated
18/11/2019 it is clarified that Rs. 1,000/- shall be considered
for each tax head separately and not cumulatively.
• ITC for invoices issued in a particular month (say Aug ), if
availed in GSTR-3B of subsequent month(say Sept) will not be
excluded for calculation of refund amount of the later month
82 12/12/2019 CA Gadia Manish R 84
i.e. Sept.
Procedure to claim refund in FORM
GST RFD-01 subsequent to favorable
order in appeal or any other forum
• Refund claims of certain taxpayers were fully or
partially rejected by the department on various
grounds and the taxpayers had appealed against
such rejection.
• However, there was no clarity on the procedure
to be followed for claiming refund after a
favorable order in appeal or any other forum is
attained against such rejection.
83 12/12/2019 CA Gadia Manish R 85
13
 Procedure for filing refund claim in case of • The proper officer on subsequently receiving
a favorable order in appeal Cir No. 111/30/2019 the fresh refund application shall re-credit the
Also upload the
File a fresh refund Provide the
following amount that is rejected even in appeal, to the
application following details
documents electronic credit ledger of the taxpayer.
• Under the • Type of Order • Copy of the
category (appeal / any order
• Refund on other order) • Copy of Refund
account of • Order No rejection order
Assessment / • Order Date (RFD-06)
provisional • Order Issuing • Other related
assessment/ Authority documents
appeal/ any Sanction the amount of refund as allowed in appeal
other order
and was originally rejected at the initial level, by
issuing an order in FORM GST RFD-06 and a payment
12/12/2019
order in FORMCAGST RFD-05
Gadia Manish R 86 12/12/2019 CA Gadia Manish R 88

• What is to be done for the amount of refund that is not re-

credited in the electronic credit ledger on account of rejection of Rate changes and clarifications
refund claimed as the matter is under appeal?
As per rule 93 of the Central Goods and Services Tax Rules, 2017,
where an appeal is filed against rejection of a refund claim, re-
crediting of the amount debited from the electronic credit
ledger, if any, is not done till the refund is finally rejected
• If the rejected amount is not getting re-credited, what will
happen in case a fresh application is filed against a favorable
order in appeal?
The registered person shall not be required to debit the said
amount again from his electronic credit ledger at the time of
filing of the fresh refund application as the rejected amount was
not re-credit to his credit ledger.

12/12/2019 CA Gadia Manish R 87 12/12/2019 CA Gadia Manish R 89

14
 Classification of various goods
Almond Milk 18% Rate of Outdoor Catering
Mechanical Sprayer 12% Type of Outdoor Catering Upto 30th W.e.f 1st
Exempt Services Sept 2019 Oct 2019
imported stores by the Indian Navy
Supplied within the premises of 18% with 5% without
Not liable to Hotel having declared tariff of ITC ITC
goods imported under lease
IGST any unit up to Rs.7,500/- per day
Parts for solar water heater 5% Supplied within the premises of 18% with 18% with
Parts and accessories for medical Hotel having declared tariff of ITC ITC
12%
device any unit above Rs.7,500/- per
5% (when day
packed) Outdoor Catering Services other 18% with 5% without
Leguminous vegetables when
otherwise than above ITC ITC
subjected to mild heat treatment
exempt
These rates are mandatory and not optional in nature
12/12/2019 CA Gadia Manish R 90 12/12/2019 CA Gadia Manish R 92

Rate of Hotel Accommodations

As per Notification No. 13/2018- Central Tax Rental of Vehicle with Operator
(Rate), w.e.f. 27th July, 2018 GST rate will be Particulars Upto 30th W.e.f. 1st Oct
determined on the basis of transaction Sept 2019 2019
value prior to that on declared Tariff. Renting of any motor vehicle 5% without 5% without
designed to carry passengers where ITC OR ITC OR
Transaction Value per Upto 30th W.e.f 1st the cost of fuel is included in the 12% with ITC 12% with ITC
Unit per day Sept2019 October 2019 consideration
Below Rs.1000 Nil Nil Time charter of vessels for 5% without 5% without
Rs.1000 12% Nil transport of goods ITC ITC
Rental services of transport vehicles 18% with ITC 18% with ITC
Rs.1001 to Rs.2499 12% 12% other than above.
Rs.2500 to Rs.7499 18% 12% Leasing of aircrafts by an operator 5% without 18% with ITC
for operating scheduled air ITC
Rs.7500 28% 12% transport service or scheduled air
Rs.7501 & Above 28% 18% cargo service.
12/12/2019 CA Gadia Manish R 91 12/12/2019 CA Gadia Manish R 93

15
 Rental of Vehicle without Operator Clarification on Job Work
Particulars Upto 30th W.e.f 1st Oct
Sept 2019 2019
Renting of any motor vehicle 5% without Same rate as
designed to carry passengers ITC OR applicable on
where the cost of fuel is included 12% with ITC supply of
in the consideration charged from motor vehicle
the service recipient (e.g. Zoom
Car, drivezy etc.)
Time charter of vessels for 5% without 18% with ITC
transport of goods ITC
Rental services of transport 18% with ITC 18% with ITC
vehicles without operators, other
than above.
12/12/2019 CA Gadia Manish R 94 12/12/2019 CA Gadia Manish R 96

Job work and Mining related Service

Particulars Upto 30th W.e.f 1st
Sept 2019 Oct 2019
Supply of job work services in 5% 1.5%
relation to diamonds.
Supply of machine job work such as 18% 12%
in engineering industry. “job work” means any Any treatment or
In relation to Bus body 18% 18% treatment or process process which is
Job Work other than above 18% 18% being applied to
undertaken by a person on
Other professional, technical and 18% 12% another person’s
business services relating to goods belonging to another goods is a supply
exploration, mining or drilling of registered person and the of services (as per
petroleum crude or natural gas or expression “job worker” shall schedule II)
both. gy
be construed accordingly.
12/12/2019 CA Gadia Manish R 95 12/12/2019 CA Gadia Manish R 97

16
 Sec 143 - Job work Transactions

Sale
Customer
Job worker

Principal
Job worker
Principal may send such inputs and capital goods under an
intimation and with such conditions as prescribed, without
payment of tax, to the Job Worker. Further it is clarify that Form
GST ITC -04 will serve as an intimation under section 143.
12/12/2019 CA Gadia Manish R 98 12/12/2019 CA Gadia Manish R 100

Circular no. 126/2019 dated Services provided by an Author

22/11/2019 Particulars Up to 30th
September 2019
W.e.f. 1st October 2019

Entry (id) vs (iv) under heading 9988 Services Compulsory Now option has been given to author
provided by an RCM and to pay GST subject to fulfillment of
• Job work will be taxable @12%. Author by publisher were following conditions:
transferring or liable to pay. 1. The Author should be registered.
• Services which are carried out on physical permitting the 2. He should file a declaration in
inputs (goods) which are owned by persons use of copyright Annexure I within prescribed time
relating to limit.
other than those registered under the CGST original literary 3. He should make a declaration as
Act will be taxable @18%. works to a prescribed in Annexure II on the
publisher Invoice issued by him in Form GST
Inv-I.
4. Option once exercised cannot be
withdrawn within a period of 1 year
from the date of exercising it.
12/12/2019 CA Gadia Manish R 99 12/12/2019 CA Gadia Manish R 101

17
 Renting of Motor Vehicle Security lending services
Particulars Up to 30th W.e.f. 1st Particulars Up to 30th W.e.f. 1st October
September October 2019 September 2019 2019
2019 Lending fees Forward Charge Borrower of the
Renting of Forward If supplier is Securities through
an approved
Motor Vehicle Charge opting to pay
intermediary under
to a Body GST @5% then the Scheme of SEBI
Corporate by the recipient will pay the tax and
supplier other (Body Corporate) not the lender of
then Body is liable to pay Securities.
Corporate tax. • Borrower may not be registered.
• Sec 24(iii) mandatory registration
12/12/2019 CA Gadia Manish R 102 12/12/2019 CA Gadia Manish R 104

Security lending services Changes in availment of ITC

Transaction of lending Exempt since neither

of securities goods nor service

Lending fees charged Taxable @18%

12/12/2019 CA Gadia Manish R 103 12/12/2019 CA Gadia Manish R 105

18
 ITC Shall not be available Calculation of Restrictions
Sr. Particulars Before on or after
•ITC to be availed by a registered person in respect No 09.10.19 09.10.19
1 Total ITC as per Books 55,00,000 55,00,000
of invoices or debit notes, the details of which
2 Eligible ITC as per Books 50,00,000 50,00,000
have not been uploaded by the suppliers under 3 Ineligible ITC as per Books (1-2) 5,00,000 5,00,000
sub-section (1) of section 37, shall not exceed 20 % 4 Total ITC as per GSTR-2A 35,00,000 35,00,000
of the eligible credit available in respect of 5 Eligible ITC as per GSTR-2A 30,00,000 30,00,000
6 Ineligible ITC as per GSTR-2A (4-5) 5,00,000 5,00,000
invoices or debit notes the details of which have 7 20% of the Eligible ITC as per Form (5*20%) NA 6,00,000
been uploaded by the suppliers under sub-section GSTR-2A [Rule 36(4)]
(1) of section 37. [Rule 36(4)] inserted by 8 Maximum Permissible ITC [As per (5+7) NA 36,00,000
notification 49/2019 CT Dtd. 9th October, 2019. Rule 36(4)]
9 ITC allowable 50,00,000 36,00,000
10 Additional Cash Outflow / Impact [As per 14,00,000
12/12/2019 CA Gadia Manish R 106 Rule
12/12/2019 36(4)] CA Gadia Manish R 108

Circular No. 123/42/2019-GST

When can Balance ITC be claimed
DT. 11th Nov, 2019
• Full ITC in respect of Import and ISD
• The restriction of 36(4) will be applicable only on the • Can claim proportionate ITC in any of the
invoices, etc. on which credit is availed after succeeding months as and when details of
09.10.2019. some invoices are uploaded by the suppliers.
• The restriction imposed is not supplier wise • The details of which are not uploaded remains
• The calculation would be based on only those under 20 per cent of the eligible ITC, the details
invoices which are otherwise eligible for ITC of which are uploaded by the suppliers.
• The taxpayer may have to ascertain the same from his
auto populated FORM GSTR 2A as available on the
due date of filing of FORM GSTR-1 under sub-section
(1) of section 37.
12/12/2019 CA Gadia Manish R 107 12/12/2019 CA Gadia Manish R 109

19
 When can Balance ITC be claimed
Particulars Formula Amount
Balance ITC invoices Uploaded 12,00,000
by the suppliers in the month
of November
Fresh ITC Can be claimed in Amount of fresh 10,00,000
November invoices uploaded/1.2
Balance ITC invoices Uploaded 8,00,000
by the suppliers in the month
of December
Fresh ITC Can be claimed in Amount of fresh 6,66,666
December invoices uploaded/1.2
Maximum allowed (14,00,000- 4,00,000
10,00,000)
12/12/2019 CA Gadia Manish R 110 12/12/2019 CA Gadia Manish R 112

Restriction on Availment of ITC Logistic

•It is Important to Reconcile GSTR 2-A with the
Books of Accounts before filing of GSTR 3-B.
•If More than 20% ITC is claimed, department
may seek interest, Penalty on the same.
•Refund Applications may also be rejected on
the said grounds.
•Some Suppliers may file Quarterly GSTR-1.
•To be calculated separately for CGST,
SGST/UTGST and IGST
Gujrat HC admitted the writ challenging validity of Rule
36(4)
12/12/2019
in case of Society for Tax Analysis and Research 111
CA Gadia Manish R
• Supply of storage or warehousing services in
respect of cereals, pulses, fruits, nuts and
vegetables, spices, copra, sugarcane, jaggery, raw
vegetable fibers such as cotton, flax, jute etc.,
indigo, unmanufactured tobacco, betel leaves,
tendu leaves, rice, coffee and tea
• Transportation of goods from India to a place
outside India by air or Sea has been extended till
30th September 2020
 value of such service may be excluded from the
value of exempted services for the purpose of
reversal of ITC.
12/12/2019 CA Gadia Manish R 113

20
 Insurance Exemption
• The “BANGLA SHASYA BIMA” (BSB) crop
insurance scheme of West Bengal Government Goods
and life insurance business provided or
agreed to be provided by the Central Armed
Paramilitary Forces (under Ministry of Home
Affairs) Group Insurance Funds to their
members under the respective Group
Insurance Schemes of these Central Armed
Paramilitary forces. Intermediary
12/12/2019 CA Gadia Manish R 114 12/12/2019 CA Gadia Manish R 116

Other Exemptions
• FIFA: All Services supplied by
Miscellaneous Changes
and to FIFA & its subsidiaries
directly or indirectly related
to any of the events under
FIFA U-17 Women's World
Cup 2020 to be hosted in
India has been exempted.
• Liquor License Fee: It is
clarified that liquor license
fees paid to state government
will be No Supply.
12/12/2019 CA Gadia Manish R 115 12/12/2019 CA Gadia Manish R 117

21
 GST Returns
Period of GSTR- 3B
October 2019
Due Dates of Filing GSTR-3B
20th November 2019
GSTR 3B Reset
November 2019 20th December 2019
December 2019 20th January 2020
January 2020 20th February 2020 • CBIC enables the
February 2020 20th March 2020
The due date for filing GST Returns (GSTR-1 / reset button in GSTR
March 2020 20th April 2020
Note:- The tax,GSTR-7 / GSTR-3B)
Interest, Penalty, foralso
Fees shall registered
be paid up to the due date of 3B.
persons
filing GSTR-3B whose
i.e. up to 20thprincipal placemonth.
of the succeeding of business is
in the StatePeriod
of Jammu and Kashmir • Reset can be done
Turnover Criteria of GSTR-1 Due Dates of Filing
is extended. GSTR-1 after submitting the
Aggregate Turnover up to October’19 –
1.5 Crores December’19
31st January, 2020 return but before
January’20 – March’20 30th April, 2020 filing.
Aggregate Turnover October’19 – March’20 11th day of the
exceeding 1.5 Crores succeeding month

12/12/2019 CA Gadia Manish R 118 12/12/2019 CA Gadia Manish R 120

GSTR 3B Return? Withdrawal of Circular No.

• GSTR 3-B is declared to be a Return 105/24/2019
u/s 39 of the CGST Act, 2017 • Circular No. 105/24/2019-GST dated 28th June 2019
retrospectively, i.e. from 1st of July issued to clarify various doubts related to treatment
2017. of secondary or post-sales discounts under GST has
Return Not
been withdrawn by Circular No. 112/31/2019 – GST
• This amendment circumvents the Return dated 3rd October 2019
Judgement of Gujarat High Court in • As per the said circular, if the post- sale discount is
case of AAP and Company which given by the supplier of goods to the dealer without
states that GSTR-3B is not a Return. any further obligation or action required at the
dealers end subject to the fulfillment of provisions of
• Hence all the due dates, interest, sub-section (3) of section 15 of CGST Act. Then the
penalty and restrictions on ITC will post sales discount given by the supplier would not
be in place even though only GSTR be included in the value of supply.
3B is to be filed.
12/12/2019 CA Gadia Manish R 119 12/12/2019 CA Gadia Manish R 121

22
• The circular further states that If the additional Manufacturer of
discount given by the supplier of goods to the Aerated Water is not
eligible to opt for
dealer for doing some acts like undertaking Composition Scheme
special sales drives, advertisement campaign,
exhibition etc. then such acts of the dealer is a
service provided by the dealer to the supplier
where the additional discount will be treated as
consideration for such service.
 The dealer would be required to charge GST on
the service, and the supplier being recipient of
service, will be eligible to claim Input Tax Credit
on the GST charged by the dealer.

12/12/2019 CA Gadia Manish R 122

• The circular also clarifies that if the additional discount
is given by supplier to dealer to offer a special reduced
price by dealer to the customer to augment sales
volume, such additional discount shall be treated as a
consideration flowing from supplier to dealer for the
supply made by dealer to customer. Therefore, GST is
to be paid by the dealer on such additional discount.
 Since, the circular has been withdrawn, the acts of the
dealer such as undertaking special sales drives,
advertisement campaign, exhibition etc. shall not be
treated as a service and the additional discount given
by the supplier to the dealer shall not be treated as
consideration for any such acts.
12/12/2019 CA Gadia Manish R 123
Taxability of Donations
• Whether GST is applicable on donations or gifts
received from individual donors by charitable
organizations, which is acknowledged by them by
placing name plates in the name of the individual
donor?
 As per circular no. 116/35/2019 dated 11/10/2019,
No GST if following three conditions are satisfied:-
– gift or donation is made to a charitable
organization
– the payment has the character of gift or donation
– the purpose is philanthropic (i.e. not commercial
gain) and not advertisement
12/12/2019 CA Gadia Manish R 125

23
 Document Identification Number Revocation of suspension of
(DIN) registration
• Compulsory to quote DIN on communication
issued by the officers on or after 8th November • Between period of suspension and revocation
2019. of suspension, supplies can be made but
• Exceptions- taxable invoice cannot be issued and no GST
– Technical difficulties can be charged
– Communication at short notice or required • After revocation of cancellation, revised
urgently and officer is outside his office invoice shall be issued within one month from
discharging official duties date of issue of certificate of registration.
• In any other case, communication will be • Outward supplies made during the period
treated as invalid shall be declared in the first return.

12/12/2019 CA Gadia Manish R 126

Alcoholic Liquor
Opinions or views
• Vide notification no. 25/2019 (CT Rate), are like wrist
services by way of grant of alcoholic liquor watches.
license by authorities shall not be treated as Every watch shows
supply of goods or services. different time from
• However, it is clarified vide circular no. others.
121/40/2019 dated 11/10/2019 that other
licenses issued by the authorities shall not be But every one
covered under the said notification and shall believes that their
be liable to GST. time is right!

12/12/2019 CA Gadia Manish R 127 12/12/2019 CA Gadia Manish R 129

24
Information contained herein is of a
general nature and is not intended to CA Gadia Manish R.
address the circumstances of any
particular individual or entity. Although we
endeavor to provide accurate and timely
manish@gmj.co.in
information, there can be no guarantee
that such information is accurate as of the
date it is received or that it will continue to
be accurate in the future. No one should
act on such information without
appropriate professional advice after a
thorough examination of particular
situation.
Ph :+919820537986
12/12/2019 CA Gadia Manish R 130

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12/12/2019 CA Gadia Manish R 131

25