在商品和服务税（“GST”）下， 年度申报表 必须以 GSTR-9 表格形式提供，对账单和证书必须以 GSTR-9C 表格提供。
由于这些表格是首次提交的，并考虑到纳税人面临的各种问题，GSTR-9 和 GSTR-9C 的提交截止日期已延长至 30 日th 2019 年 11 月，2017-18 财年。
同样，纳税人在申报中也面临着各种问题 商品及服务税 RFD-01 表格 （退款申请）。
为了解决纳税人面临的问题，该部门以商品及服务税 RFD-01 的形式对其第七修正案规则进行了多项修订，还放宽了商品及服务税 RFD-01、GSTR-9 和 GSTR-9C 表格的申报要求（见中央商品和服务税）（第七修正案规则），2019 年。
1。GST RFD-01 表格中的修正案 按照 第七修正案规则
为了简化提交退款申请时提供的信息，中央间接税和海关委员会（“CBIC” 或 “部门”）已通知商品及服务税 RFD-01 的第七修正案规则附件中的以下某些变更：
A. 对现有附件的修正：
| 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))
|
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。 插入了新声明 按照 第七修正案规则
| 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。GSTR-9 表格的修正或澄清：
GSTR-9年度申报表是关键表格之一，因为它包含整个财政年度的汇编信息。但是，由于所涉信息的复杂性以及表格的各种内容不明确，2017-18财年第一份 GSTR-9 的提交截止日期已进一步延长至2019年12月31日。
因此，CBIC已通过2019年11月14日的第56/2019号通知——中央税收在第七修正案规则中对 GSTR-9 表格的以下内容进行了修订或作出了澄清：
| 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.GSTR-9C 表格的修正或澄清：
第七修正案规则中对表格9C提供了以下修正或澄清：
| 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.
|
阅读更多 关于商品及服务税审计和商品及服务税年度申报表的某些重要澄清
