[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. 79 /2020 – Central Tax
New Delhi, the 15
th
October, 2020
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, on recommendations of the
Council, hereby makes the following rules further to amend the Central Goods and Services
Tax Rules, 2017, namely: -
1. Short title and commencement. - (1) These rules may be called the Central Goods and
Services Tax (Twelveth Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),
in rule 46, for the first proviso, the following proviso shall be substituted, namely: -
“Provided that the Board may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that
a class of registered persons shall be required to mention; or
(ii) a class of supply of goods or services for which specified number of digits of Harmonised
System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and
(iii) the class of registered persons that would not be required to mention the Harmonised
System of Nomenclature code for goods or services:”.
3. In the said rules, for rule 67A, the following rule shall be substituted, namely: -
“67A. Manner of furnishing of return or details of outward supplies by short messaging
service facility.- Notwithstanding anything contained in this Chapter, for a registered person
who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of
outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST
CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the
said return or the details of outward supplies or statement through a short messaging service
using the registered mobile number and the said return or the details of outward supplies or
statement shall be verified by a registered mobile number based One Time Password facility.
Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies or Nil
statement shall mean a return under section 39 or details of outward supplies under section 37
or statement under rule 62, for a tax period that has nil or no entry in all the Tables in FORM
GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as the case may be.”.
4. In the said rules, in rule 80, in sub-rule (3), for the proviso, the following proviso shall be
substituted, namely: -
“Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose
aggregate turnover exceeds five crore rupees shall get his accounts audited as specified under
sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a
reconciliation statement, duly certified, in FORM GSTR-9C for the said financial year,
electronically through the common portal either directly or through a Facilitation Centre
notified by the Commissioner.”.
5. In the said rules, with effect from the 20
th
day of March, 2020, in rule 138E, after the third
proviso, the following proviso shall be inserted, namely: -
“Provided also that the said restriction shall not apply during the period from the 20
th
day of
March, 2020 till the 15
th
day of October, 2020 in case where the return in FORM GSTR-3B or
the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-
08, as the case may be, has not been furnished for the period February, 2020 to August, 2020.”.
6. In the said rules, in rule 142, in sub-rule (1A), -
(i) for the words “proper officer shall”, the words “proper officer may” shall be substituted;
(ii) for the words “shall communicate”, the word “communicate” shall be substituted.
7. In the said rules, in FORM GSTR-1, against serial number 12, in the Table, in column 6, in
the heading, for the words “Total value”, the words “Rate of Tax” shall be substituted.
8. In the said rules, for FORM GSTR-2A, the following form shall be substituted, namely: -
“FORM GSTR-2A
[See rule 60(1)]
Details of auto drafted supplies
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of
goods received from SEZ units / developers)
Year
Month
1. GSTIN
2. (a) Legal name of the registered person
(b) Trade name, if any
PART A
(Amount in Rs. all Tables)
3. Inward supplies received from a registered person including supplies attracting reverse
charge
GSTIN
of
supplie
r
Trade/
Legal
name
Invoice
details
R
at
e
(
%
)
Tax
able
valu
e
Amount of
tax
Place
of
suppl
y
(Nam
e of
State/
UT)
Suppl
y
attrac
ting
rever
se
charg
e
(Y/N
)
GS
TR
-
1/5
peri
od
GST
R-
1/5
filin
g
date
GST
R-
3B
filin
g
statu
s
(Yes
/ No)
Amen
dment
made,
if any
(GSTI
N,
Others
)
Tax
peri
od
in
whic
h
ame
nded
Effect
ive
date
of
cancel
lation,
if any N
o
.
Ty
pe
D
at
e
Va
lue
Integ
rated
tax
Cen
tral
tax
St
ate
/
U
T
tax
C
es
s
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
4. Amendment to Inward supplies received from a registered person including supplies
attracting reverse charge (Amendment to 3)
Details
of
original
Docume
nt
Revised details Ra
te
(%
)
Tax
able
valu
e
Amount of
tax
Plac
e of
sup
ply
(Nam
e of
State/
UT)
Supp
ly
attra
cting
rever
se
char
ge
(Y/N
)
GST
R-
1/5
perio
d
GST
R-
1/5
filin
g
date
GST
R-
3B
filin
g
statu
s
(Yes
/ No)
Am
end
men
t
mad
e
(GS
TIN
,
Tax
peri
od
of
origi
nal
reco
rd
Eff
ecti
ve
dat
e of
can
cell
atio
n if
Oth
ers)
any
,
No. Dat
e
GST
IN
Tra
de
/
Leg
al
na
me
N
o.
Ty
pe
Da
te
Val
ue
Integ
rated
tax
Ce
ntr
al
tax
Stat
e/
UT
tax
Ce
ss
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
5. Debit / Credit notes received during current tax period
GST
IN of
suppl
ier
Trade
/
Legal
name
Credit / Debit Note
Details
Ra
te
(%
)
Tax
able
valu
e
Amount of
tax
Place
of
suppl
y
(Na
me
of
State
/UT)
Sup
ply
attra
ctin
g
reve
rse
char
ge
(Y/
N)
GST
R-
1/5
peri
od
GST
R-1
/5
filin
g
date
GST
R-
3B
filin
g
statu
s
(Yes
/
No)
Ame
ndme
nt
made
, if
any
(GST
IN,
Other
s)
Tax
period
in
which
amend
ed
Effecti
ve
date of
cancel
lation,
if any
No
.
No
te
typ
e
Note
supp
ly
type
Da
te
Val
ue
Inte
grat
ed
tax
Ce
ntr
al
tax
Stat
e/
UT
tax
Ce
ss
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
6. Amendment to Debit / Credit notes (Amendment to 5)
Details
of
origina
l
docum
ent
Revised details R
at
e
(
%
)
Tax
able
valu
e
Amount of tax Pl
ac
e
of
sup
ply
(Na
me
of
Sta
te/
UT
)
Supp
ly
attra
cting
rever
se
char
ge
(Y/N
)
GS
TR-
1/5
peri
od
GS
TR-
1/5
fili
ng
dat
e
GS
TR-
3B
fili
ng
stat
us
(Ye
s /
No)
Amen
dment
made
(GSTI
N,
Others
)
Tax
peri
od
of
orig
inal
reco
rd
Effect
ive
date
of
cancel
lation
if any
Ty
pe
N
o.
D
at
e
GST
IN
of
Sup
plier
Tr
ad
e /
Le
ga
N
o
.
N
ot
e
ty
p
Not
e
sup
ply
typ
D
at
e
Va
lue
Integ
rated
tax
Cen
tral
tax
Sta
te/
U
T
tax
C
es
s
l
na
m
e
e e
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
PART B
7. ISD credit received
GSTI
N of
ISD
Trade/
Legal
name
ISD
docu
ment
details
ISD
invoice
details (for
ISD credit
note only)
ITC amount
involved
GSTR-6
Period
GSTR-
6 filing
date
Amend
ment
made, if
any
Tax
Period
in
which
amend
ed
ITC
Eligibi
lity
Typ
e
N
o.
Dat
e
No
.
Dat
e
Integ
rated
tax
Cen
t
ral
tax
State/
UT
tax
Cess
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
8. Amendments to ISD credit details
Original
ISD
Document
Details
Revised details Origin
al ISD
invoic
e
details
(for
ISD
credit
note
only)
ITC amount
involved
ISD
GST
R-6
Perio
d
ISD
GST
R-6
filin
g
date
Amend
ment
made
Tax
perio
d of
origi
nal
recor
d
ITC
Eligibi
lity
Ty
pe
N
o.
Da
te
GST
IN of
ISD
Trad
e/
Leg
al
nam
e
Ty
pe
N
o.
Da
te
N
o.
Da
te
Integra
ted
Tax
Cent
ral
Tax
Stat
e/
U
T
Ta
x
Ce
ss
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
PART- C
9. TDS and TCS Credit (including amendments thereof) received
GSTIN of Deductor Tax Amount Value
of
Net
amount
Amount (Original /
Revised)
Deductor
/
GSTIN of
E-
Commerce
Operator
Name / E-
Commerce
Operator
Name
period of
GSTR-7 /
GSTR-8
(Original /
Amended)
received /
Gross
value
(Original
/
Revised)
supplies
returned
liable
for
TCS
Integrated
tax
Central
tax
State
/UT
tax
1 2 3 4 5 6 7 8 9
9A.
TDS
9B.
TCS
PART- D
10. Import of goods from overseas on bill of entry (including amendments thereof)
ICEGATE
Reference date
Bill of entry details Amount of tax Amended (Yes/
No)
Port
code
No. Date Value Integrated
tax
Cess
1 2 3 4 5 6 7 8
11. Inward supplies of goods received from SEZ units / developers on bill of entry
(including amendments thereof)
GSTIN
of the
Supplier
(SEZ)
Trade /
Legal
name
ICEGATE
Reference
date
Bill of Entry details Amount of tax Amended
(Yes/ No)
Port
code
No. Date Value
Integrated
tax
Cess
1 2 3 4 5 6 7 8 9 10
Instructions:
1. Terms Used :-
a. ITC – Input tax credit
b. ISD – Input Service Distributor
2. Important Advisory: FORM GSTR-2A is statement which has been generated on the
basis of the information furnished by your suppliers in their respective FORMS GSTR-
1,5,6,7 and 8. It is a dynamic statement and is updated on new addition/amendment
made by your supplier in near real time. The details added by supplier would reflect in
corresponding FORM GSTR-2A of the recipient irrespective of supplier’s date of
filing.
3. There may be scenarios where a percentage of the applicable rate of tax rate may be
notified by the Government. A separate column will be provided for invoices /
documents where such rate is applicable.
4. Table wise instructions:
Table No. and
Heading
Instructions
3
Inward supplies
received from a
registered person
including supplies
attracting reverse
charge
i. The table consists of all the invoices (including invoices
on which reverse charge is applicable) which have been
saved / filed by your suppliers in their FORM GSTR-1
and 5.
ii. Invoice type :
a. R- Regular (Other than SEZ supplies and Deemed
exports)
b. SEZWP- SEZ supplies with payment of tax
c. SEZWOP- SEZ supplies without payment of tax
d. DE- Deemed exports
e. CBW - Intra-State supplies attracting IGST
iii. For every invoice, the period and date of FORM GSTR-
1/5 in which such invoice has been declared and filed is
being provided. It may be noted that the details added by
supplier would reflect in corresponding FORM GSTR-2A
of the recipient irrespective of supplier’s date of filing.
For example, if a supplier files his invoice INV-1 dated
10
th
November 2019 in his FORM GSTR-1 of March
2020, the invoice will be reflected in FORM GSTR-2A of
March, 2020 only. Similarly, if the supplier files his
FORM GSTR-1 for the month of November on 5
th
March
2020, the invoice will be reflected in FORM GSTR-2A of
November 2019 for the recipient.
iv. The status of filing of corresponding FORM GSTR-3B for
FORM GSTR-1 will also be provided.
v. The table also shows if the invoice or debit note was
amended by the supplier and if yes, then the tax period in
which such invoice was amended, declared and filed. For
example, if a supplier has filed his invoice INV-1 dated
10
th
November 2019 in his FORM GSTR-1 of November
2019, the invoice will be reflected in FORM GSTR-2A of
November, 2019. If the supplier amends this invoice in
FORM GSTR-1 of December 2019, the amended invoice
will be made available in Table 4 of FORM GSTR-2A of
December 2019. The original record present in Table 3 of
FORM GSTR-2A of November 2019 for the recipient will
now have updated columns of amendment made (GSTIN,
others) and tax period of amendment as December 2019.
vi. In case, the supplier has cancelled his registration, the
effective date of cancellation will be provided.
4 i. The table consists of amendment to invoices (including
Amendment to
Inward supplies
received from a
registered person
including supplies
attracting reverse
charge
(Amendment to
table 3)
invoice on which reverse charge is applicable) which have
been saved/filed by your suppliers in their FORM GSTR-1
and 5.
ii. Tax period in which the invoice was reported originally and
type of amendment will also be provided. For example, if a
supplier has filed his invoice INV-1 dated 10
th
November
2019 in his FORM GSTR-1 of November 2019, the invoice
will be reflected in FORM GSTR-2A of November, 2019. If
the supplier amends this invoice in FORM GSTR-1 of
December 2019, the amended invoice will be made available
in Table 4 of FORM GSTR-2A of December 2019. The
original record present in Table 3 of FORM GSTR-2A of
November 2019 for the recipient will now have updated
columns of amendment made (GSTIN, others) and tax period
of amendment as December 2019.
5
Debit / Credit notes
received during
current tax period
i. The table consists of the credit and debit notes (including
credit/debit notes relating to transactions on which reverse
charge is applicable) which have been saved/filed by your
suppliers in their FORM GSTR-1 and 5.
ii. If the credit/debit note has been amended subsequently, tax
period in which the note has been amended will also be
provided.
iii. Note Type:
o Credit Note
o Debit Note
iv. Note supply type:
o R- Regular (Other than SEZ supplies and Deemed
exports)
o SEZWP- SEZ supplies with payment of tax
o SEZWOP- SEZ supplies without payment of tax
o DE- Deemed exports
o CBW - Intra-State supplies attracting IGST
v. For every credit or debit note, the period and date of FORM
GSTR-1/5 in which such credit or debit note has been
declared and filed is being provided. It may be noted that the
details added by supplier would reflect in corresponding
FORM GSTR-2A of the recipient irrespective of supplier’s
filing of FORM GSTR-1. For example, if a supplier files his
credit note CN-1 dated 10
th
November 2019 in his FORM
GSTR-1 of March 2020, the credit note will be reflected in
FORM GSTR-2A of March, 2020 only. Similarly, if the
supplier files his FORM GSTR-1 for the month of November
on 5
th
March 2020, the credit note will be reflected in FORM
GSTR-2A of November 2019 for the recipient.
vi. The status of filing of corresponding FORM GSTR-3B of
suppliers will also be provided.
vii. The table also shows if the credit note or debit note has been
amended subsequently and if yes, then the tax period in which
such credit note or debit note was amended, declared and
filed.
viii. In case, the supplier has cancelled his registration, the
effective date of cancellation will be displayed.
6
Amendment to
Debit/Credit
notes(Amendment
to 5)
i. The table consists of the amendments to credit and debit notes
(including credit/debit notes on which reverse charge is
applicable) which have been saved/filed by your suppliers in
their FORM GSTR-1 and 5.
ii. Tax period in which the note was reported originally will also
be provided.
7
ISD credit received
i. The table consists of the details of the ISD invoices and ISD
credit notes which have been saved/filed by an input service
distributor in their FORM GSTR-6.
ii. Document Type :
o ISD Invoice
o ISD Credit Note
iii. If ISD credit note is issued subsequent to issue of ISD
invoice, original invoice number and date will also be shown
against such credit note. In case document type is ISD Invoice
these columns would be blank
iv. For every ISD invoice or ISD credit note, the period and date
of FORM GSTR-6 in which such respective invoice or credit
note has been declared and filed is being provided.
v. The status of eligibility of ITC on ISD invoices as declared in
FORM GSTR-6 will be provided.
vi. The status of eligibility of ITC on ISD credit notes will be
provided.
8
Amendment to ISD
credit received
i. The table consists of the details of the amendments to details
of the ISD invoices and ISD credit notes which have been
saved/filed by an input service distributor in their FORM
GSTR-6.
9
TDS / TCS credit
received
i. The table consists of the details of TDS and TCS credit from
FORM GSTR-7 and FORM GSTR-8 and its amendments in a
tax period..
ii. A separate facility will be provided on the common portal to
accept/ reject TDS and TCS credit.
10 & 11
Details of Import
of goods from
overseas on bill of
entry and from
SEZ units and
developers and
their respective
amendments
i. The table consists of details of IGST paid on imports of goods
from overseas and SEZ units / developers on bill of entry and
amendment thereof.
ii. The ICEGATE reference date is the date from which the
recipient is eligible to take input tax credit.
iii. The table also provides if the Bill of entry was amended.
iv. Information is provided in the tables based on data received
from ICEGATE. Information on certain imports such as
courier imports may not be available.
”.
9. In the said rules, in FORM GSTR-5, -
(i). in the table, -
(a) in serial number 2, after entry (c), the following entries shall be inserted, namely: -
“(d) ARN
Auto Populated
(e) Date of ARN
Auto Populated.”;
(b) in serial number 10, -
(A) in the heading, after the words, “Total tax liability”, the brackets and words “(including
reverse charge liability, if any)”, shall be inserted;
(B) after serial number 10B and the entry relating thereto, the following serial number and entry
shall be inserted, namely, -
“10C. On account of inward supplies liable to reverse charge
.”;
(ii) in the instructions, -
(a) for paragraph 7, the following paragraph shall be substituted, namely: -
“7. Invoice-level information, rate-wise, pertaining to the tax period should be reported
as under:
(i.) for all B to B supplies (whether inter-State or intra-State), invoice level details
should be uploaded in Table 5;
(ii.) for all inter-state B to C supplies, where invoice value is more than Rs.
2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and
(iii.) for all B to C supplies, other than those reported in table 6, shall be reported in
Table 7 providing State-wise summary of such supplies.”;
(b) in paragraph 8, in clause (ii), after the words, “invoice value is more than”, the word
“rupees”, shall be inserted;
(c) for paragraph 10, the following paragraph shall be substituted, namely: -
“10. Table 10 consists of tax liability on account of outward supplies declared in the
current tax period and negative ITC on account of amendment to import of goods in the
current tax period. Inward supplies attracting reverse charge shall be reported in Part C
of the table.”.
10. In the said rules, in FORM GSTR-5A, -
(i) against serial number 4 and entries relating thereto, the following entries shall be
inserted, namely: -
“4(a) ARN:
4(b) Date of ARN:”;
(ii) for serial number 6, the following shall be substituted, namely: -
“6. Calculation of interest, or any other amount
(Amount in Rupees)
Sr.
No.
Description Place of
supply
(State/UT)
Amount due (Interest/ Other)
Integrated tax Cess
1 2 3 4 5
1. Interest
2. Others
Total
“;
(iii). for serial number 7, the following shall be substituted, namely: -
“7. Tax, interest and any other amount payable and paid
(Amount in Rupees)
Sr.
No.
Description Amount payable Debit
entry
no.
Amount paid
Integrated
tax
Cess Integrated
tax
Cess
1 2 3 4 5 6 7
1. Tax Liability
(based on Table 5
& 5A)
2. Interest
(based on Table 6)
3. Others (based on
Table 6)
“.
11. In the said rules, in FORM GSTR-9, -
(i) in the Table, -
(a) against serial number 8C, in column 2, for the entry, the following entry shall be
substituted, namely: -
“ITC on inward supplies (other than imports and inward supplies liable to reverse
charge but includes services received from SEZs) received during the financial year
but availed in the next financial year up to specified period”;
(b) against Pt. V, for the heading, the following heading shall be substituted,
namely: -
“Particulars of the transactions for the financial year declared in returns of the next
financial year till the specified period.”;
(ii) in the instructions, -
(a) after paragraph 2, the following entry shall be inserted, namely,-
“2A. In the Table, against serial numbers 4, 5, 6 and 7, the taxpayers shall report the
values pertaining to the financial year only. The value pertaining to the preceding
financial year shall not be reported here.”
(b) in paragraph 4, -
(A) after the words, letters and figures, “that additional liability for the FY
2017-18 or FY 2018-19”, the word, letters and figures “or FY 2019-20”
shall be inserted;
(B) in the Table, in second column, for the letters, figures and word “FY
2017-18 and 2018-19” wherever they occur, the letters, figures and word
“FY 2017-18, 2018-19 and 2019-20” shall be substituted;
(c) in paragraph 5, in the Table, in second column, -
(A) against serial number 6B, after the entries, the following entry shall be
inserted, namely: -
“For FY 2019-20, the registered person shall report the breakup of input
tax credit as capital goods and have an option to either report the
breakup of the remaining amount as inputs and input services or report
the entire remaining amount under the “inputs” row only.”;
(B) against serial number 6C and serial number 6D, -
(i) after the entry ending with the words “entire input tax credit under
the “inputs” row only.”, the following entry shall be inserted,
namely: -
“For FY 2019-20, the registered person shall report the breakup of
input tax credit as capital goods and have an option to either report
the breakup of the remaining amount as inputs and input services or
report the entire remaining amount under the “inputs” row only.”;
(ii) in the entry ending with the words, figures and letters “Table 6C
and 6D in Table 6D only.”, for the letters, figures and word “FY
2017-18 and 2018-19”, the letters, figures and word “FY 2017-18,
2018-19 and 2019-20” shall be substituted;
(C) against serial number 6E, after the entry, the following entry shall be
inserted, namely: -
“For FY 2019-20, the registered person shall report the breakup of input
tax credit as capital goods and have an option to either report the
breakup of the remaining amount as inputs and input services or report
the entire remaining amount under the “inputs” row only.”;
(D) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry,
for the letters, figures and word “FY 2017-18 and 2018-19”, the letters,
figures and word “FY 2017-18, 2018-19 and 2019-20” shall be
substituted.;
(E) against serial number 8A, after the entry, the following entry shall be
inserted, namely: -
“For FY 2019-20, it may be noted that the details from FORM GSTR-
2A generated as on the 1st November, 2020 shall be auto-populated in
this table.”;
(F) against serial number 8C, for the entries, the following entry shall be
substituted, namely:-
“Aggregate value of input tax credit availed on all inward supplies
(except those on which tax is payable on reverse charge basis but
includes supply of services received from SEZs) received during the
financial year for which the annual return is being filed for but credit on
which was availed in the next financial year within the period specified
under Section 16(4) of the CGST Act, 2017.”;
(d) in paragraph 7, –
(A) after the words and figures “April 2019 to September 2019.”, the
following shall be inserted, namely: -
“For FY 2019-20, Part V consists of particulars of transactions for the
previous financial year but paid in the FORM GSTR-3B between April
2020 to September 2020.”;
(B) in the Table, in second column, -
(I) against serial number 10 & 11, after the entries, the following entry shall
be inserted, namely: -
“For FY 2019-20, Details of additions or amendments to any of the
supplies already declared in the returns of the previous financial year but
such amendments were furnished in Table 9A, Table 9B and Table 9C of
FORM GSTR-1 of April 2020 to September 2020 shall be declared
here.”;
(II) against serial number 12, -
(1) in the entry beginning with the word, letters and figures “For
FY 2018-19” after the words “for filling up these details.”, the
following entry shall be inserted, namely: -
“For FY 2019-20, Aggregate value of reversal of ITC which
was availed in the previous financial year but reversed in returns
filed for the months of April 2020 to September 2020 shall be
declared here. Table 4(B) of FORM GSTR-3B may be used for
filling up these details. For FY 2019-20, the registered person
shall have an option to not fill this table.”;
(2) in the entry beginning with the word, letters and figures “For
FY 2017-18” and ending with the words “an option to not fill
this table.”, for the letters, figures and word “FY 2017-18 and
2018-19”, the letters, figures and word “FY 2017-18, 2018-19
and 2019-20” shall be substituted;
(III) against serial number 13, –
(1) in the entry beginning with the word, letters and figures “For FY
2018-19” after the words, letters and figures “in the annual
return for FY 2019-20.”, the following entry shall be inserted,
namely: -
“For FY 2019-20, Details of ITC for goods or services received
in the previous financial year but ITC for the same was availed in
returns filed for the months of April 2020 to September 2020
shall be declared here. Table 4(A) of FORM GSTR-3B may be
used for filling up these details. However, any ITC which was
reversed in the FY 2019-20 as per second proviso to sub-section
(2) of section 16 but was reclaimed in FY 2020-21, the details of
such ITC reclaimed shall be furnished in the annual return for FY
2020-21.”;
(2) in the entry beginning with the word, letters and figures “For FY
2017-18” and ending with the words “an option to not fill this
table.”, for the letters, figures and word “FY 2017-18 and 2018-
19”, the letters, figures and word “FY 2017-18, 2018-19 and
2019-20” shall be substituted;
(e) in paragraph 8, in the Table, in second column, for the letters, figures and word
“FY 2017-18 and 2018-19” wherever they occur, the letters, figures and word
“FY 2017-18, 2018-19 and 2019-20” shall be substituted.
12. In the said rules, in FORM GSTR-9C, in the instructions, -
(i) in paragraph 4, in the Table, in second column, for the letters, figures and word “FY
2017-18 and 2018-19” wherever they occur, the letters, figures and word “FY 2017-18,
2018-19 and 2019-20” shall be substituted;
(ii) in paragraph 6, in the Table, in second column, for the letters, figures and word “FY
2017-18 and 2018-19” wherever they occur, the letters, figures and word “FY 2017-18,
2018-19 and 2019-20” shall be substituted.
13. In the said rules, in FORM GST RFD-01, in Annexure-1, in Statement-2, in the heading
the brackets, word and letters “(accumulated ITC)”, shall be omitted.
14. In the said rules, in FORM GST ASMT-16, for the table, the following table shall be
substituted, namely: -
“Sr.
No.
Tax
Rate
Turnover
Tax
Period
Act POS
(Place
of
Supply)
Tax
Interest Penalty Fee Others Total
From To
1 2 3 4 5 6 7 8 9 10 11 12 13
Total ”.
15. In the said rules, in FORM GST DRC-01, after entry (c), for the table, the following table
shall be substituted, namely: -
“Sr.
No.
Tax
rate
Turnover Tax
Period
Act POS
(Place
of
Supply)
Tax Interest Penalty Fee Others Total
From To
1 2 3 4 5 6 7 8 9 10 11 12 13
Total
”.
16. In the said rules, in FORM GST DRC-02, after entry (c), for the table, the following table
shall be substituted, namely: -
“Sr.
No.
Tax
rate
Turnover Tax
Period
Act POS
(Place
of
Supply)
Tax Intere
st
Penalty Fee Othe
rs
Total
From To
1 2 3 4 5 6 7 8 9 10 11 12 13
Total
“.
17. In the said rules, in FORM GST DRC -07, after serial number 5, for the table, the
following table shall be substituted, namely: -
“Sr.
No.
Tax
Rate
Turnover
Tax Period Act POS
(Place
of
Supply)
Tax Interest Penalty Fee Others Total
From To
1 2 3 4 5 6 7 8 9 10 11 12 13
Total “.
18. In the said rules, in FORM GST DRC-08, after serial number 7, for the table, the following
table shall be substituted, namely: -
“Sr.
No.
Tax
Rate
Turnover
Tax Period Act POS
(Plac+e
of
Supply)
Tax
Interest Penalty Fee Others Total
From To
1 2 3 4 5 6 7 8 9 10 11 12 13
Total “.
19. In the said rules, in FORM GST DRC -09, for the table, the following table shall be
substituted, namely: -
“Act Tax/Cess Interest Penalty Fee Others Total
1 2 3 4 5 6 7
Integrated
tax
Central tax
State/UT
tax
Cess
Total “.
20. In the said rules, in FORM GST DRC -24, for the table, the following table shall be
substituted, namely: -
“Act Tax
Interest Penalty
Fee Other Dues
Total
Arrears
1 2 3 4 5 6 7
Central tax
State / UT tax
Integrated tax
Cess
“.
21. In the said rules, in FORM GST DRC -25, for the table, the following table shall be
substituted, namely: -
“Act Tax
Interest Penalty
Fee Other
Dues
Total
Arrears
1 2 3 4 5 6 7
Central tax
State / UT tax
Integrated tax
Cess ”.
“.
[F. No. CBEC-20/06/09/2019-GST]
(Pramod Kumar)
Director, 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 19
th
June, 2017,
published vide number G.S.R. 610 (E), dated the 19
th
June, 2017 and last amended vide
notification No. 72/2020-Central Tax, dated the 30
th
September, 2020, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 603(E), dated
the 30th September, 2020.
