PRESCRIPTION OF CERTAIN FORMS AND DECLARATION UNDER GST ACT, 2017
The Goods and Services Tax Act,
2017 came into force with effect from 1.7.2017 in India.
The Central Government has now
prescribed the following forms and declaration which is effective from 1.2.2019
under GST Act 2017.
1. FORM
GST ITC-02A
2. FORM
GST PCT-05
3. FORM
GSTR-4
4. FORM
GST RFD-01
5. FORM
GST RFD-01A
6. FORM
GST APL-01
7. FORM
GST APL-05
The relevant notification is
given below for ready reference:
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes
and
Customs]
Notification No. 03/2019 – Central Tax
New Delhi,
the 29th January, 2019
G.S.R……(E). - In exercise of the powers
conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules
further to amend the Central Goods
and
Services
Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules,
2019.
(2) Save as otherwise provided in these rules, they shall come into force on the first day of
February, 2019.
22. In
the said rules, after FORM GST ITC-02,
the following form shall
be inserted,
namely:-
“FORM GST ITC-02A
[See rule 41A]
Declaration for transfer of ITC pursuant to registration under sub-section (2) of section
25
1.
|
GSTIN of transferor
|
|
2.
|
Legal name of transferor
|
|
3.
|
Trade name of transferor,
if
any
|
|
4.
|
GSTIN of transferee
|
|
5.
|
Legal name of transferee
|
|
6.
|
Trade name of transferee, if any
|
7. Details of ITC to be transferred
Tax
|
Amount of matched ITC
available
|
Amount of matched ITC to be transferred
|
1
|
2
|
3
|
Central Tax
|
State Tax
|
||
UT Tax
|
||
Integrated
Tax
|
||
Cess
|
8. Verification
I
hereby solemnly
affirm and declare
that the information given hereinabove is true and correct to the best of my knowledge and
belief and nothing has
been concealed there from.
Signature of authorised signatory
Name Designation/Status Date---dd/mm/yyyy
Instructions:
1. Transferor refers to the registered person who has an existing registration in a State or
Union territory.
2. Transferee refers to the place of business for which a separate registration has been obtained under rule 11.”.
23. In the said rules, in FORM GST PCT-05, in the Table, after serial number 5 and the
entries relating thereto, the following serial number and entries
shall be inserted,
namely:-
“6
|
To furnish information for generation of e-way bill
|
|
7
|
To furnish details of
challan in FORM GST ITC-04
|
|
8
|
To file an application for amendment or cancellation of
enrolment under rule 58
|
|
9
|
To file an intimation to pay tax under the
composition scheme or withdraw from the said
scheme”.
|
24. In the said rules, in FORM GSTR -4,–
(a) in clause 6,for the Table, the following Table shall be substituted, namely:-
“Rate of tax
|
Total
Turnover
|
Out of turnover reported
in (2), turnover of services
|
Composition tax amount
|
|
Central Tax
|
State/UT Tax
|
|||
1
|
2
|
3
|
4
|
5”;
|
(b) in clause 7, for the Table, the following Table shall be substituted, namely:-
“Quart
er
|
Rat
e
|
Original details
|
Revised details
|
||||||
Total
Turnov
er
|
Out
of turnov
er report
ed
in
(3),
turnov er of servic es
|
Centr al
Tax
|
State/
UT
Tax
|
Total
Turnov
er
|
Out
of turnov
er report
ed
in
(7),
turnov er of servic es
|
Centr al
Tax
|
State/
UT
Tax
|
||
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
10”;
|
25. In the said rules, in FORM GST RFD-01, for the declaration under rule 89(2)(f), the
following declaration shall be substituted, namely:-
“DECLARATION [rule 89(2)(f)]
I hereby declare that tax has not been collected from the Special Economic
Zone unit /the Special Economic Zone developer in respect of supply of goods or services
or both covered under this refund claim.
Signature
Name –
Designation / Status”.
26. In the said rules, in FORM GST RFD-01A, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:-
“DECLARATION [rule 89(2)(f)]
I hereby declare that tax has not been collected from the Special Economic
Zone unit /the Special Economic Zone developer in respect of supply of goods or services
or both covered under this refund claim.
Signature
Name –
Designation / Status”.
27. In the said rules, in FORM GST APL-01,–
(a) for clause 15,
the
following clause shall be substitited, namely:- “15. Details of payment of admitted amount and pre-deposit:-
(a) Details
of payment required
Particulars
|
Centr al tax
|
State/ UT
tax
|
Integ rated
tax
|
Ces s
|
Total amount
|
a) Admitted
amount
|
Tax/ Cess
|
<
total
>
|
< total
>
|
|||||
Interest
|
<
total
>
|
|||||||
Penalty
|
<total
>
|
|||||||
Fees
|
<
total
>
|
|||||||
Other charges
|
<
total
>
|
|||||||
b) Pre-deposit (10% of
disputed tax
/cess but not exceeding Rs.
25 crore each
in
respect of CGST, SGST or cess, or not exceeding Rs.
50 crore in respect of IGST
and Rs. 25
crore in respect
of cess)
|
Tax/ Cess
|
<
total
>
|
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess, or not exceeding Rs. 50 crore in respect of IGST and Rs. 25 crore in respect of cess)
Sr. No.
|
Description
|
Tax payable
|
Paid through Cash/ Credit
Ledger
|
Debit entry no.
|
Amount of tax paid
|
|||
Central tax
|
State/UT
tax
|
Integrated tax
|
CESS
|
|||||
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
1.
|
Integrated
|
Cash
Ledger
|
||||||
tax
|
Credit
Ledger
|
|||||||
2.
|
Central tax
|
Cash
Ledger
|
||||||
Credit
Ledger
|
||||||||
3.
|
State/UT
tax
|
Cash
Ledger
|
||||||
Credit
Ledger
|
||||||||
4.
|
CESS
|
Cash
Ledger
|
||||||
Credit
Ledger
|
(c) Interest, penalty,
late fee and any other amount payable and paid
Sr. No
.
|
Descriptio
n
|
Amount payable
|
Debi t
entr y no.
|
Amount paid
|
||||||
Integrate
d tax
|
Centr al tax
|
State/U T tax
|
CES
S
|
Integrate
d tax
|
Centr al tax
|
State/U T tax
|
CES
S
|
|||
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
10
|
11”;
|
1.
|
Interest
|
|||||||||
2.
|
Penalty
|
|||||||||
3.
|
Late fee
|
|||||||||
4.
|
Others
(specify)
|
|||||||||
(b) after clause 17, the following shall be inserted,
namely:-
“18. Place
of
supply
wise details of the integrated
tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 15 (item (a)),
if any
Place of
Supply (Name of State/UT)
|
Demand
|
Tax
|
Interest
|
Penalty
|
Other
|
Total
|
1
|
2
|
3
|
4
|
5
|
6
|
7”.
|
Admitted amount [in
the Table in
sub-clause (a)
of clause 15
(item (a))]
|
||||||
28. In the said rules, in FORM GST APL-05 ,–
(a) in clause 14,–
(i) in sub-clause (a), in the Table, for the brackets, figures and words “(20% of
disputed tax)”, the brackets, figures, words and letters “(20% of
disputed tax/cess but
not exceeding Rs.50 crore each in respect of CGST, SGST or
cess or not exceeding Rs.100 crore in respect of IGST and Rs.50 crore in
respect of cess)” shall be
substituted;
(ii) in sub-clause (b), for the brackets, words and figures “(pre-deposit 20% of the disputed admitted
tax and
Cess)”, the
brackets, words,
figures and letters
“(pre- deposit of 20% of the disputed admitted tax and cess but not exceeding Rs. 50 crore each in respect of CGST, SGST or cess or not exceeding Rs.100 crore in respect of
IGST and Rs. 50 crore in respect of cess)” shall be substituted;
(b) after clause 14,
the
following shall be inserted, namely:-
“15. Place
of
supply
wise details of the integrated
tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 14 (item (a)),
if any
Place of
Supply (Name of
State/UT)
|
Demand
|
Tax
|
Interest
|
Penalty
|
Other
|
Total
|
1
|
2
|
3
|
4
|
5
|
6
|
7”.
|
Admitted amount
[in the Table in sub-clause (a) of
clause 14 (item
(a))]
|
||||||
[F.No.20/06/16/2018-GST (Pt. II)]
(Gunjan Kumar Verma) 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. 74/2018 - Central
Tax, dated the
31st December, 2018,
published
vide number G.S.R 1251 (E), dated the 31st December, 2018.