In exercise of the powers conferred by section 164 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala hereby make the following rules further to amend the Kerala Goods and Services Tax Rules, 2017 issued under G. O. (P) No. 79/2017/TAXES, dated 30th June, 2017 and published as S. R. O. No. 377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017, namely:-
1. Short title and commencement.-
(1) These rules may be called the Kerala Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules,-
(a) sub-rule (5) of rule 2 shall be deemed to have come into force on the 23rd day of October, 2017.
(b) sub-rule (6) and (8) of rule 2 shall be deemed to have come into force on the 10th day of September, 2018.
(c) sub-rule (12) of rule 2 shall be deemed to have come into force on the 13th day of September, 2018.
(d) the remaining provisions of these rules shall be deemed to have come into force on the 4th day of September, 2018.
2. Amendment of the Rules.-
In the Kerala Goods and Services Tax Rules, 2017,-
(1) in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:-
"Provided that where the person instead of replying to the notice served under sub-rule (1) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20.";
(2) in rule 36, in sub-rule (2), the following proviso shall be inserted, namely:-
"Provided that if the said document does not contain all the specified particulars but contains the details of the amount of tax charged, description of goods or services, total value of supply of goods or services or both, GSTIN of the supplier and recipient and place of supply in case of inter-State supply, input tax credit may be availed by such registered person.";
(3) in rule 55, in sub-rule (5), after the words " completely knocked down condition", the words "or in batches or lots" shall be inserted;
(4) in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely:-
'(E) "Adjusted Total Turnover" means the sum total of the value of,-
(a) the turnover in a State or a Union Territory, as defined under clause (112) of section 2, excluding the turnover of services; and
(b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services, excluding-
(i) the value of exempt supplies other than zero-rated supplies; and
(ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.
(5) in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-
"(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have,-
(a) received supplies on which the benefit of the notification issued under G. O. (P) No. 161/2017/TAXES dated 15th November, 2017 and published as S. R. O. No. 737/2017 in the Kerala Gazette Extraordinary No. 2512 dated 15th November, 2017 or notification issued under G. O. (P) No. 164/2017/TAXES dated 15th November, 2017 and published as S. R. O. No. 740/2017 in the Kerala Gazette Extraordinary No. 2515 dated 15th November, 2017 or notification No. 41/2017- Integrated Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G. S. R. 1321 (E), dated the 23rd October, 2017 has been availed; or
(b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 1299 (E), dated the 13th October, 2017.";
(6) in rule 117,-
(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-
"(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.";
(b) in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:-
" Provided that the registered persons filing the declaration in form GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in form GST TRAN-2 by 30th April, 2019.";
(7) in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely:-
"Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.";
(8) in rule 142, in sub-rule (5), after the words and figures "of section 76", the words and figures "or section 125" shall be inserted;
(9) for form GST REG-20, the following FORM shall be substituted, namely:-
Form GST REG-20
[See Rule 22(4)]
Order for dropping the proceedings for cancellation of registration
This has reference to your reply filed vide ARN ............... Dated ............... in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons:
<<text>>
or
The above referred show cause notice was issued for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Kerala State Goods Services Tax Act, 2017. As you have filed all the pending returns which were due on the date of issue of the aforesaid notice, and have made full payment of tax along with applicable interest and late fee, the proceedings initiated for cancellation of registration are hereby dropped.
(10) for FORM GST ITC-04, the following FORM shall be substituted, namely:-
Form GST ITC-04
[See Rule - 45(3) ]
Details of goods/capital goods sent to job worker and received back
4. Details of inputs/capital goods sent for job work (includes inputs/capital goods directly sent to place of business /premises of job worker)
Tax
5. Details of inputs/capital goods received back from job worker or sent out from business place of job work
(A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:
(B) Details of inputs / capital goods received back from job worker ot such goods were originally sent for job work; and losses and wastes:
(C) Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes:
Instructions:
1. Multiple entry of items for single challan may be filled.
2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional.
3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible.
6. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
(11) after FORM GSTR-8, the following FORMS shall be inserted, namely:-
"FORM GSTR-9
(See rule 80)
Annual Return
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Instructions: -
1. Terms used:
2. The details for the period between July 2017 to March 2018 are to be provided in this return.
3. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows:
4. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows:
5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details.
6. Part V consists of particulars of transactions for the previous financial year but declared in the returns of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:
7. Part VI consists of details of other information. The instructions to fill Part VI are as follows:
FORM GSTR-9A
Annual Return (For Composition Taxpayer)
(Amount in Rs in all tables)
15
Particulars of Demands and Refunds
1. The details for the period between July 2017 to March 2018 shall be provided in this return.
2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :
3. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows:
4. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared),whichever is earlier. The instructions to fill Part V are as follows:
5. Part V consists of details of other information. The instruction to fill Part V are as follows:
Table No. Instructions
"FORM GSTR-9C
See rule 80(3)
PART - A - Reconciliation Statement
(Amount in Rs. in all tables)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from.
**(Signature and stamp/Seal of the Auditor)
Place: ...........................
Name of the signatory ...........................
Membership No ...........................
Date:...........................
Full address ...........................
(a) GSTIN: Goods and Services Tax Identification Number
2. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately.
3. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.
4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-
(For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here)
5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :-
6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:-
7. Part V consists of the auditor's recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table.
8. Towards, the end of the reconciliation statement taxpayers shall be given an option to pay their taxes as recommended by the auditor.
PART - B- CERTIFICATION
I. Certification in cases where the reconciliation 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 ........ ending on ........ and
(c) the cash flow statement for the period beginning from ................ to ending on ..................... , -------
attached herewith, of M/s .................... (Name), ................................(Address),................. (GSTIN).
2. Based on our audit I/we report that the said registered person-
*has maintained the books of accounts, records and documents as required by the Integrated Goods and Services Act, 2017 /Central Goods and Services Act, 2017/Kerala State 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 Integrated Goods and Services Act, 2017 /Central Goods and Services Act, 2017/ Kerala State Goods and Services Tax Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. (a) I/we report the following observations/ comments / discrepancies / inconsistencies; if any:
....................................................
3. (b) I/we further report that, -
(A) * I/we 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 audit were 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 frommy/ 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 are in agreement/not *in agreement with the books of account maintained at the Principal place of business at .................................. and **.................................. additional place of business within the State.
4. The documents required to be furnished under section 35 (5) of the Kerala State Goods and Services Tax Act and Reconciliation Statement required to be furnished under section 44(2) of the Kerala State Goods and Services Tax Act 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 correct subject to following observations/qualifications, if any:
(a) ..................................
(b) ..................................
(c) ..................................
Place:..................................
Name of the signatory ..................................
Membership No ..................................
Date: ..................................
Full address ..................................
II. 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:
*I/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 *I/we annex hereto a copy of their audit report dated .................................. along with a copy of each of :-
(a) balance sheet as on ..................................
(b) the * profit and loss account/income and expenditure account for the period beginning from .................................. to ending on .................................. ,
(c) the cash flow statement for the period beginning from .................................. to ending on .................................., and
(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet.
2. I/we report that the said registered person-
*has maintained the books of accounts, records and documents as required by the Integrated Goods and Services Act, 2017 /Central Goods and Services Act, 2017/ Kerala State 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 Kerala State Goods and Services Tax Act and Reconciliation Statement required to be furnished under section 44(2) of the Kerala State Goods and Services Tax Act 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 correct subject to the following observations/qualifications, if any:
..................................
Place: ..................................
Full address .................................. ".
(13) in FORM GST EWB-01, in the Notes, in serial number 7, in the Table, against Code 4 in the first column, for the letters and word " SKD or CKD" in the second column, the letters and words "SKD or CKD or supply in batches or lots" shall be substituted.
By order of the Governor,
Manoj Joshi,
Principal Secretary to Government.
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.)
The Government have framed the Kerala Goods and Services Tax Rules, 2017 by notification issued under G.O. (P) No. 79/2017/TAXES dated 30th June, 2017 and published as S. R. O. No. 377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017 for carrying out the purposes of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017). Now, Government have decided to amend the Kerala Goods and Services Tax Rules, 2017 for incorporating the recommendations of the Goods and Services Tax Council.
The notification is intended to achieve the above object.