FA-3-45-2019-1-V (30) Dated 26-08-2021

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BA Orel Hater& fers sare Wate Pee ; (i) Bae afore gre Saas SAROTSe TM SUPT oie Sar Are sie Ver HeyHEATAre ote Serex 2017 BY 6 | wera, 26 ATT 2021 698 (13) SRAGT TETTUTS | 3, TAR Tre aie Bar we aE Pran at eet 35(5) 35 anki7 wage fee wir & fare Sema TEMA Tre ate Bar wee aif a eT 44(2) Borel fey wart Ferg 4 wa 7 ate Rend overt 7 ote ora aera wha cre sles arian she feme & organPrafetea akewre wk St: TERA a. ante: TRI aa arora, festa 26 are 2021 ame. fi. ataredd, orate 698 (14) waa, 2 BPTRT 2021 Commercial TaxDepartment Mantralays, Vallabh Bhawan, Bhopal Notification Bhopal, date 396 /08/2021 No, F A 3-45/2019/1/V (30) : In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Goverment herebymakes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely- AMENDMENT 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 Madhya Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rulea),- (i) in FORM GST RFD-01, in Annexure 1, (a) for Statement 1A, the following Statement shall be substituted, namely:- Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first provise to section $4(3)] Details ofdocuments ofinward Tax paid on Details ofdocuments Tax paid on supplies received of inputs inward of outward supplies outward received supplies issued supplies T d ©! al a Ta up TIN ¥ pl y B2 Bi B2 c GS TIN plier Do tw Do PATH 26 TET 2021 698 (15) (b) for Statement 2, the following Statement shal] be substituted, namely:- Refund Type: Export of services with payment of tax (accumulated ITC) BRC FIRC Sr. Document Details Integrated Type of Taxable Tax Cess No. Date ValueNo. Document No. Date Value valuc 10 if 122 3 4 5 as, b] (c) for Statement 3, the following Statement shall be substituted, namely:- "Statement 3 {rule 89(2)(b) and rule 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) EGM Document Details Shipping bill/ BRC/ FIRC Sr. Goads/ Bill ofexport Details Re Type of No Dat Valu Service Port No Dat f Dat No Dat ValuNi Docume s (G/S)} cod € No € e €¢ nt € i 2 3 4 5 6 8 9 10 il 12 13 14 (d) for Statement 4, the following Statement shall be substituted, namely:- "Statement 4 [rule 89(2)(d) and rule 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) Shipping bill/ Bill of of invoice by Taxable Value Cess SEZ Tax recipient Type of No. Date Value No. Date Document i 2 3 4 5 6 7 8 9 10 @98 (16) Fewer worm, Peis 26 arr 2021 (e) after Statement 4, the following Statement shall be inserted, namely:- "Statement 4A Refund by SEZ on account of supplies received from DTA-With payment of tax Shipping bill/ Bill of Document Details export/ GSTIN Endorsed of invoice by Taxabl Integrate Cess Supplie Type of Date Valu Date Document No No. (£) for Statement 5, the following Statement shall be substituted, namely:- "Statement 5 [rule 89(2)(d) and rule 89(2Me)] Refund Type: Ou account of supplies made to SEZ unit or SEZ. Developer (without payment of tax) Shipping bill/ Bill ofexport/ Document Details Goods/ Endorsed invoice Sr. No. Services (G/S) no, Type of No. Date Value No. Date Document i 2 3 4 5 6 7 8 g for Statement 5B, the following Statement shall be substituted, namely:- Refund Type: On account of deemed exports claimed by supplier Document details of inward SL. supplies in case refund is claimed Tax paid N by Supplier Type of Taxable Integrated Central Territory Cess Document Date Value Tax TaxNo. Tax measwea, eqs 26 STAT 2021 698 {17) Refund Type: On account of deemed exports claimed by recipient Si Document details of inward No supplies in case refund is Tax paid claimed by recipient on Cesf Docume Type of No Dat Taxabl Integrat Centr $Suppli € Value nt er Tax (h) for Statement 6, the following Statement shall be substituted, namely:- Refund Type: On account of change in POS (inter-state to intra-state and vice versa) Name Document Document Details Reeipeint (in caseType GSTIN/UIN of Type of Taxable B2C/Registered No. Date Value Value B2C) Document Details of documents covering transaction considered as intra State / inter-State transaction earlier Central tax Tax 10 ll 12 13 14 Transaction which were held inter State / intra-State supply subsequently Inter/Intra Tax Central tax Tax 698 (18) 26 WRT 2021 (ii) in FORM GSTR-9, in the Table,- (a) against serial number 8C, in column 2,- (A.) before the letters andwords"ITC on inward supplies",the word, letters and figures"For FY 2017-18" shall be inserted; (B.) after the entry ending with the words and figures, "April 2018 to March 2019", the following entry shall be inserted, namely :- "For FY 2018-19, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2018-19 but availed during Apri! 2019 to September 2019"; (A.) before the words "Particulars of the transactions", the word, letters and figures "For FY 2017-18" shall be inserted; (B.) after the heading ending with the words and figures "April 2018 till March 2019", the following entry shall be inserted, namely > "For FY 2018-19, Particulars of the transactions for the FY 2018-19 declared in returns between April 2019 till September 2019"; Gii)jin FORM GSTR-9, in the instructions, (a) for paragraph 2, the following paragraph shall be substituted, namely: - "?. It is mandatory to file all FORM GSTR-1 and FORM GSTR-3B for the financial year for which the return is being filed for before filing this return and for FY 2017-18, the details for the period between July 2017 to March 2018 are to be provided in this return."; (b) in paragraph 4, - (A.) before the words, "It may be noted", the word,letters and figures "For FY 2017-18," shall be inserted; (B.) after the words,letters and figures, "that additional liability for the FY 2017-18", the letters and figures "or FY 2018-19" shall be inserted; (C.) after the words, "taxpayers cannot claim input tax credit", the words, letters and figures "unclaimed during FY 2017-18", shall be omitted; (D.) in the Table, in second column ,- 1 against serial number 41,after theentry ending with the words "¢ filling up these details. the following entry shall be inserted, namely:- Mawes ways, LATS 26 STE 2021 698 (19) "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of credit notes in case there is any difficulty in reporting such details separately in this table."; 01) against serial number 4J, after the entry ending with the words " filling up these details.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of debit notes in case there is any difficulty in reporting such details separately in this Teble."; dip against serial number4K & 4L, after the entry ending with the words " filling up these details.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net.of amendments in case there is any difficulty in reporting such details separately im this table."; (IV) against serial number 5D,5E and SF, after the entry ending with the words, figures and brackets "under Non-GST supply (5F).", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to either separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the "exempted" row only."; (V)against serial number 5H, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 5A to Table 5F net of credit notes in case there is any difficulty in reporting such details separately in this Table."; (vp against serial number SI, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:-"For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 5A to Table SF net of debit notes in case there is any difficulty in reporting such details separately in this Table."; (VID apainst serial number 5J & 5K, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- 698 (20) waa, feats 26 2021 "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 5A to Table 5F net of amendments in case there is any difficulty in reporting such details separately in this Table." (c) in paragraph 5, in the Table, in second column ,- (A) against serial number 6B, after the entry ending with the words, figure, brackets and letter "under 6) below.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax oredit under the @B) (C.) "inputs" row only."; against serial number 6C and serial number 6D, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have. an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the "inputs" row only. For F¥ 2017-18 and 2018-19, the registered person shall have an option to either report Table 6C and Table 6D separately or report the consolidated details ofTable 6C andD in Table 6D only,"; against serial number 6E, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs and capital goods or report the entire input tax credit under the "inputs" row only."; entry ending with the words, figures and letters "in 7E of FORM GSTR-9.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only. However, reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to bemandatorily reported."; Wars, 26 ane 2021 698 (21) ) for the letters and figures, "FY 2017-18", the words "the financial year for which the return is being for" shall be substituted; (II) before the words, "It may be noted", the word, letters and figures, "For FY 2017-18," shall be inserted; after the entry ending with the words "auto-populated in this table.", the following entry shall be inserted, namely:- "For FY 2018-19, It may be noted that the FORM GSTR-2A generated as on the 1"November, 2019 shall be auto-populated in this table. For IFY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification)."; (F.) against serial number 8B, after the entry ending with the words "be auto-populated here.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA cettification)." ; (I) before the words, "Aggregate value of", the word, letters and figures, "Ror FY 2017-18," shall be inserted; (ID after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:- "Por FY 2018-19, 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 April 2018 to March 2019 but credit on which was availed between April 2019 to September 2019 shall be declared here."; after the entry ending with the words "for filling up these details.", the following entry shal] be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D HL) duly signed, in PDF format in FORM GSTR-9C (without the CA certification)."; against serial number 8D, after the entry ending with the words "shall be negative.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification)." ; (d) in paragraph 7,- (A) (B.) (C.) before the words and letter "Part V consista", the word,lettersand figures "For FY 2017-18," shall be inserted; after the entry ending with the words and figures "April 2018 to March 2019", the following entry shall be inserted, namely:- "For FY 2018-19, Part V consists ofparticulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2019 to September 2019."; in the Table, in second column ,- (D against serial number 10 & 11, (1.)before the words, "Details of additions", the word, letters and figures, "For FY 2017-18," shall be inserted; (2.)after the entry ending with the words "shall be declared here.", the following entry shali be inserted, namely:- "For FY 2018-19, Details ofadditions 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 ofApril 2019 to September 2019 shall be declared here."; CD against serial number 12, (1.)before the words, "Aggregate value of", the word,letters and figures, "For FY 2017-18," shall be inserted; (2.)after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- "For FY 2018-19, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in retums filed for the months of April 2019 to September 2019 shall be declared here. Table 4(B) ofFORM GSTR-3B may be used for filling up these details. For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table."; against serial number 13, - (1.)before the words, "Details of ITC for", the word,letters and figures, "For FY 2017-18," shall be inserted; (2.)after the entry ending with the words,letters and figures "annual return for FY 2018-19.", the following entry shall be inserted, namely:- "For FY 2018-19, 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 ofApril 2019 to September 2019 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 2018-19 as per second proviso to sub- section (2) of section 16 but was reclaimed in FY 2019-20, the details of such ITC reclaimed shall be furnished in the annual return for FY 2019-20. For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table."; (ec) in paragraph 8, in the Table, in second'column (A) (C.) (D.) against serial number 15A, 15B, 15C and 15D, after the words and letters "details ofnon-GST refund claims.", the words and figures "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table." shall be inserted; against serial number 1SE, 15F and 15G, after the words "shall be declared here.", the words,letters and figures "For FY 2017-18 and 2018-19, the registered person shalf have an option to not fill this Table." shall be inserted; against serial number 16A, after the words filling up these details.", the words, letters and figures "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table." shall be inserted; against serial number 16B and serial number 16C, after the words "shall be declared here.", the words, letters and figures "For FY 2017- 18 and 2018-19, the registered person shall have an option to not fill this table." shall be inserted; (E.) against serial number 17 & 18, after the words "value of inward supplies.", the words, letters and figures "For FY 2017-18 and 2018- 19, the registered person shall have an option to not fill this table." shall be inserted; 3. In the said rules, in FORM GSTGSTR-9C, in the instructions, in paragraph 2, (i) for the letters and figures, "FY 2017-18", the words "current financial year" shal] be substituted; (ii) before the words, "The details for the", the word, letters and figures "For FY 2017-18," shall be inserted; (iii)in Paragraph 4, in the Table, in second colamn,~ (a) against serial number 5B and serial number SC, after the entry ending with the words and brackets "shall be declared here.", the following entry shall be inserted, namely:- "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 then the samemay be reported in Table 50."; (b) against serial number 5D, after the entry ending with the words "not required to be included here.", the following entry shall be inserted, namely:- "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 then the samemaybe reported in Table 50."; (c) against serial number SE andserial number 5F, after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:- "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 then the samemay be reported in Table 50."; (d) against serial number 5G, after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:- "For FY 2017-18, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the samemay be reported in Table 50."; targa, festa 26 sre 2021 9 (25) number 5K, serial number 5L, serial number 5M and serial number 5N, after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered pergon shail have an option to not fill this table. If there are any adjustments required to be reported then the samemay be reported in Table 50."; (iv)inparagraph 6, in second column ,- {A.) against serial number 123, after the entry ending with the words and figures "availed during Financial Year 2017-18,", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table." (B.} against serial number 12C, after the entry ending with the words " shall be declared here.", the following entry shal] be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table."; (C.) against serial number 14, after the entry ending with the words "are to be declared here.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table."; (v) for PartB, the following shall be substituted, namely:- I. Certification in cases where the reconcilfation statement FORM GSTR-9C) is drawn up by the person who had conducted the audit: * I/we have examined the- (a) balance sheet as on (b) the "profit and loss account/income and expenditure account for the period beginning from ta ending on , and (c) the cash flow statement {if available) for the period beginning from to ending on -4ttached herewith, of M/s (Name), (Address), (GSTIN). 2. Based on our audit [Ave report that the said registered person- *has maintained the books of accounts, records and documents as required by the {GST/CGST/ Madhya Pradesh Goods and Services Tax Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/ Madhya Pradesh Goods and Services Tax Act, 2017 and the rules/notifications made/issued thereunder: 3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any: 3. (b) "I/we further report that, - (A) *lAve have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the auditwere not provided/partially provided to us. (B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement (ifavailable) are *in agreement/not in agreement with the books of account maintained at the Principal place of business at and ** additional place afbusiness within the State. 4. The documents required to be furnished under section 35 (5) of the CGST Act / Madhya Pradesh Goods and Services Tax Act, 2017 and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act / Madhya Pradesh Goods and Services Tax Act, 2017 is annexed herewith in Form No. GSTR-9C. 5. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the said Form No.GSTR-9C are true and fair subject to following observations/qualifications, if any: {a) (b) **(Signature and stamp/Seal of the Auditor) Place' Name of the signatory Date Full address Jt. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *l/we report that the audit of the books of accounts and the financial statements of M/s. (Name and address of the assessee with GSTIN) was conducted by M/s. (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the Act, and *IAve annex hereto a copy of their audit report dated alongwith a copy ofeach of :- (a) balance sheet as on (b) the "profit and loss account/income and expenditure account for the period beginning from to ending on 5 (c) the cash flow statement (ifavailable) for the period beginning from to ending on , and wera, 26 2021 9 (27) (d) documents declared by the said Act to he part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet. 2. Twe report that the said registered person- "hasmaintained the books ofaccounts, records and documents as required by the IGST/CGST/Madhya Pradesh Goods and Services Tax Act, 2017 and the rules/notifications made/issued thereunder "has notmaintained the following accounts/records/documents as required by the IGST/CGST/Madhya Pradesh Goods and Services Tax Act, 2017. and the rules/notifications made/issued thereunder: 3. The documents required to be furnished under section 35 (5) of the CGST Act / Madhya Pradesh Goods and Services Tax Act, 2017 and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act / Madhya Pradesh Goods and Services Tax Act, 2017 is annexed herewith in Form No.GSTR-9C. 4. In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and fair subject to the following observations/qualifications, ifany: (a) (b) **(Signature and stamp/Seal of the Auditor) Place' Name of the signatory Date' Full address ™, By order and in the name of the Governor ofMadhya Pradesh,. P. SHRIVASTAVA, Dy. Secy.