Según el impuesto sobre bienes y servicios («GST»), Retorno anual debe presentarse en el formulario GSTR-9 y la declaración y el certificado de conciliación deben presentarse en el formulario GSTR-9C.
Como estos formularios se presentan por primera vez y teniendo en cuenta los diversos problemas que enfrentan los contribuyentes, la fecha límite de presentación del GSTR-9 y el GSTR-9C se ha extendido hasta el 30la Noviembre de 2019 para el año fiscal 2017-18.
Del mismo modo, los contribuyentes también se enfrentan a varios problemas a la hora de presentar Formulario GST RFD-01 (Solicitud de reembolso).
Para resolver los problemas a los que se enfrentan los contribuyentes, el departamento ha introducido varias enmiendas en su Reglamento de la Séptima Enmienda en la forma del GST RFD-01 y también ha liberalizado los requisitos de presentación de informes de los formularios GST RFD-01, GSTR-9 y GSTR-9C (véase Impuesto central sobre bienes y servicios) (Reglas de la Séptima Enmienda), 2019.
1. Modificación en el formulario GST RFD-01 según Reglas de la Séptima Enmienda
Para simplificar la información proporcionada en el momento de la presentación de la solicitud de reembolso, la Junta Central de Impuestos Indirectos y Aduanas («CBIC» o «Departamento») ha notificado los siguientes cambios en el anexo del formulario RFD-01 de las Reglas de la Séptima Enmienda:
A. Modificación de los anexos existentes:
| Annexure |
Amendment |
|
Statement-1A (Refund Type: ITC accumulated due to inverted tax structure)
|
Statement 1A has been amended to provide following information additionally:
- Type of Inward Supply
- Type of Document - Tax Invoice/Credit Note/Debit Note
- Bill of Entry No., if applicable
- Port Code
|
|
Statement 2 (Refund Type: Export of services with payment of tax (accumulated ITC))
|
Statement 2 shall contain the following information additionally: Document-wise detail is required to furnish for Debit Note and Credit Note.
|
|
Statement 3 (Refund Type: Export without payment of tax (accumulated ITC))
|
For claiming refund for exports without payment of taxes, taxpayer is required to enter following information additionally:
- Type of document
- Amount of BRC/FIRC (In earlier form, only number and date was required)
|
|
Statement-4 (Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax))
|
In statement 4, following information is required: Document-wise detail is required to furnish for Debit Note and Credit Note.
|
|
Statement-5 (Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax))
|
Details of Debit and Credit Note are required to be furnished document-wise.
|
|
Statement-5B (On account of deemed exports)
|
Two separate tables have been notified where refund is claimed by supplier or recipient in case of deemed export.
|
|
Statement-6 (Refund Type: On account of change in POS (inter-state to intra-state and vice versa))
|
Taxpayer is required to mention Document type for each invoice, i.e., Debit Note, Credit Note or Tax Invoice.
|
B. Nueva declaración insertada según Reglas de la Séptima Enmienda
| Annexure |
Clause |
|
Statement -4A (Refund by SEZ on account of supplies received from DTA – With payment of tax)
|
Annexure-4A has been inserted which shall be used by SEZ units for claiming refunds of taxes charged by DTA while supplying to SEZ units. Following information is required to be furnished:
- GSTIN of supplier
- Type of Document
- Document Number
- Document Date
- Document Value
- Number and date of Shipping Bills / Bill of Export / Endorsed Invoices by SEZ
- Taxable Value
- IGST
|
2. Enmienda o aclaración en el formulario GSTR-9:
La declaración anual del GSTR-9 es uno de los formularios cruciales, ya que contiene información recopilada para todo el ejercicio financiero. Sin embargo, debido a la complejidad de la información y a la falta de claridad sobre los distintos contenidos del formulario, la fecha límite para la presentación del primer GSTR-9 del año fiscal 2017-18 se ha prorrogado aún más hasta el 31 de diciembre de 2019.
Por lo tanto, el CBIC modificó o aclaró en el Reglamento de la Séptima Enmienda el siguiente contenido del formulario GSTR-9 mediante la Notificación núm. 56/2019 — Impuesto central de fecha 14 de noviembre de 2019:
| Reference |
Information |
Amendment in 7th Amendment Rules |
| 8C |
ITC of current year claimed in succeeding FY |
Separate column for FY 2018-19 (Apr–Sep 2019) |
| V |
Current year transactions declared in next FY |
Separate column for FY 2018-19 (Apr–Sep 2019) |
| 4B–4E |
Details of B2C, B2B, Exports, SEZ, Deemed Export |
Option to report net of Notes/Amendments; Tables 4I–4L optional (FY 17-18 & 18-19) |
| 5D–5F |
Exempted, Nil Rated & Non-GST Supplies |
If not distinguished, report combined in 5D (FY 17-18 & 18-19) |
| 5A–5F |
Outward supplies on which tax is not payable |
Option to report net of Notes/Amendments; Tables 5H–5L optional |
| 6B |
GST paid on inward supplies |
Report all under “Inputs” (FY 17-18 & 18-19) |
| 6C–6D |
RCM inward supplies |
Report all under “Inputs” or consolidated in 6D |
| 6E |
ITC on import of goods |
Report under “Inputs” |
| 7A–7H |
ITC reversed & ineligible |
Report in 7H; TRAN-1/2 to be reported separately |
| 8A |
Auto ITC from GSTR-2A |
As of 1st Nov 2018 (FY 18-19) |
| 8A–8D |
ITC reconciliation |
Upload signed PDF in GSTR-9C (FY 17-18 & 18-19) |
| 10 |
FY 17-18 transactions declared till Mar 2019 |
Amended to include FY 18-19 (Apr–Sep 2019) |
| 12–13 |
Reversal & availing of previous FY ITC |
Optional (FY 17-18 & 18-19) |
| 15A–15G |
Demands & Refunds |
Optional (FY 17-18 & 18-19) |
| 16A–16B |
Composition, sec 143 & approval basis |
Optional (FY 17-18 & 18-19) |
| 17–18 |
HSN summary – outward & inward |
Optional (FY 17-18 & 18-19) |
3. Enmienda o aclaración en el formulario GSTR-9C:
Las siguientes enmiendas o aclaraciones en las Reglas de la Séptima Enmienda se proporcionan con respecto al formulario 9C:
| Reference |
Information |
Amendment |
| Table 5B–5H |
Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in
Annual Return (GSTR-9)
|
For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported, they may be reported in Table 5O.
|
| Table 12B & 12C |
ITC booked in earlier Financial Years claimed in current Financial Year & ITC booked in current Financial Year to be claimed in subsequent Financial Years
|
For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table.
|
| Table 14 |
Reconciliation of ITC declared in Annual Return (GSTR-9) with ITC availed on expenses as per audited Annual Financial Statement or
books of account
|
For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table.
|
Leer más Ciertas aclaraciones importantes sobre la auditoría del GST y las declaraciones anuales del GST
