物品サービス税（「GST」）では、 年間リターン GSTR-9の形式で提出する必要があり、調整書と証明書はGSTR-9Cの形式で提出する必要があります。
これらの書類が初めて提出されることと、納税者が直面するさまざまな問題を考慮して、GSTR-9およびGSTR-9Cの提出期限が30日まで延長されました第四に 2017-18会計年度は2019年11月です。
同様に、納税者も申告においてさまざまな問題に直面しています GST RFD-01 フォームフォーム (払い戻しの申請)。
納税者が直面する問題を解決するために、同省は第7改正規則にGST RFD-01という形でさまざまな改正を行い、中央物品サービス税に基づくGST RFD-01、GSTR-9、GSTR-9C形式の報告要件も自由化しました（第7改正規則)、2019。
1。GST RFD-01形式の改正 に従って 第7改正規則
払い戻し申請の提出時に提供される情報を簡略化するために、中央間接税関委員会（「CBIC」または「部門」）は、GST RFD-01フォームに付属する第7改正規則に以下の特定の変更を通知しました。
A. 既存の附属書の改正:
| 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))
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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))
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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))
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In statement 4, following information is required: Document-wise detail is required to furnish for Debit Note and Credit Note.
|
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Statement-5 (Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax))
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Details of Debit and Credit Note are required to be furnished document-wise.
|
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Statement-5B (On account of deemed exports)
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Two separate tables have been notified where refund is claimed by supplier or recipient in case of deemed export.
|
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Statement-6 (Refund Type: On account of change in POS (inter-state to intra-state and vice versa))
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Taxpayer is required to mention Document type for each invoice, i.e., Debit Note, Credit Note or Tax Invoice.
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B。 新しいステートメントが挿入されました に従って 第7改正規則
| 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。フォーム GSTR-9 に関する修正または明確化:
GSTR-9-年次申告書は、会計年度全体にわたってまとめられた情報を含む重要なフォームの1つです。ただし、関係する情報が複雑で、フォームのさまざまな内容が明確でないため、2017-18 会計年度の最初の GSTR-9 の提出期限は 2019 年 12 月 31 日までさらに延長されました。
そのため、CBICは、2019年11月14日付けの通知第56/2019号（中央税）を通じて、フォームGSTR-9の以下の内容について、第7改正規則を修正または明確化しました。
| 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。フォーム GSTR-9C に関する修正または明確化:
フォーム9Cに関しては、第7改正規則の以下の改正または明確化が行われています。
| 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.
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もっと読む GST監査とGST年次申告に関する特定の重要な説明
