Tax Period: Integrated Tax. Central Tax. Amt. Rate Amt. Rate Amt. Rate. Tax/ UT Cess (G/S)

Transcription

1 ment 1: (Note: - All statements are auto populated from the corresponding returns taxpayer have to select the invoices accordingly and fields like egm/ebrc to be filled if the same was not filled in the return) ment in case of Application under Rule 1 sub rule 2 (g): Annexure-1 ment containing the number and date of invoices under < >of GST Rules, For Inward Supplies: As per GSTR- 2 (Table 4): GSTIN/ Name of unregistered supplier No (in case of unregistered supplier) Central / UT CESS /21/22/23 HSN/ able Value Services UQC QTY Amt. Amt. Amt. Central Amt. / UT SAC value (NA) A 24B : POS (only if different from the location of recipient) 18: Indicate if supply attracts reverse charge (Yes / No) 19: Eligibility of ITC as (inputs/capital goods/input services/ none) 20/21/22/23: Amount of ITC available

2 For Outward Supplies: As per GSTR- 1 (Table 5): GSTIN/ UIN Value services HSN/ SAC able Value UQC QTY Amt Central Amt / UT Amt (NA) Amt A 23B : POS (only if different from the location of recipient) 17: Whether supply made to SEZ / SEZ developer (Yes / No) 18: option for supplies made to SEZ / SEZ developer (With / Without ) 19: Deemed Exports (Yes/No) 20: whether supply attracts reverse charge (Yes / No) 21: Whether tax on this invoice is paid on provisional basis (Yes /No) 22: GSTIN of e-commerce operator (if applicable)

3 ment 2: ment in case of Application under Rule 1 sub rule 2 (b) and (c): Exports with payment of : Value Services Invoice HSN/ SAC UQC QTY able value Shipping bill/ Bill of export Port Code payment option With Without Amt. Whether tax on this invoice is paid on provisional basis (Yes /No) EGM Details Ref BRC/ FIRC A 15B C 15D 15E 15F (* Shipping Bill and EGM are mandatory; in case of goods; BRC/ FIRC details are mandatory in case of Services)

4 ment 3: Exports without payment of : Invoice Shipping bill/ Bill of export payment option Whether tax on this invoice is paid on provisional basis (Yes /No) EGM Details BRC/ FIRC Value Services HSN/ SAC UQC QTY able value Port Code With Without Amt. Ref A 15B C 15D 15E 15F (* Shipping Bill and EGM in case of goods are mandatory; BRC/ FIRC details are mandatory in case of Services)

5 ment 4: ment in case of Application under Rule 1 sub rule 2 (d) and (e): Refund by the supplier of SEZ/ Developer: GSTR- 1 Table 5 GSTIN/ UIN Central / UT ARE of Receipt Payment Details HSN/ able Value services UQC QTY Amt Amt Amt SAC Value (NA) Amt Ref A 23B C 23D 23E 23F 23G 16: POS (only if different from the location of recipient) 17: Whether supply made to SEZ / SEZ developer (Yes / No) 18: option for supplies made to SEZ / SEZ developer (With / Without ) 19: Deemed Exports (Yes/No) 20: whether supply attracts reverse charge (Yes / No) 21: Whether tax on this invoice is paid on provisional basis (Yes /No) 22: GSTIN of e-commerce operator (if applicable) 23 C/D: ARE (Application for Removal of Export) 23 E: of receipt by SEZ/ Developer (as per re warehousing certificate) 23 F/G: Particulars of Payment Received (* In case of Goods: ARE and of Receipt by SEZ/ Developer are mandatory; In case of Services: Particulars of Payment Received is mandatory)

6 GSTR 5- Table 6 1 Value Services HSN/ SAC UQC QTY able Value Amt. Central Amt. / UT Amt. (NA) ARE Payment of Details Receipt Amt. Ref A 21B C 21D 21E 21F 21G 1: GSTIN / UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer) 16: POS (only if different from the location of recipient) 17: Whether supply made to SEZ / SEZ developer (Yes / No) 18: option for supplies made to SEZ / SEZ developer (With / Without ) 19: Deemed Exports (Yes/No) 20: Whether tax on this invoice is paid on provisional basis (Yes /No) 21 C/D: ARE (Application for Removal of Export) 21 E: of receipt by SEZ/ Developer (as per re warehousing certificate) 21 F/G: Particulars of Payment Received (* In case of Goods: ARE and of Receipt by SEZ/ Developer are mandatory; In case of Services: Particulars of Payment Received is mandatory)

7 ment 5: ment in case of Application under Rule 1 sub rule 2 (d) and (e): Refund by the EOU/ Recipient of Deemed Exports: Central of / UT CESS 20/21/22/23 ARE GSTIN/ (in Receipt Name of case of unregistered unregistered supplier supplier) HSN/ able No Value Services UQCQTY Amt. Amt. Amt. SAC value (NA) Amt. Central / UT A 24B C 24D 24E 17: POS (only if different from the location of recipient) 18: Indicate if supply attracts reverse charge (Yes / No) 19: Eligibility of ITC as (inputs/capital goods/input services/ none) 20/21/22/23: Amount of ITC available 24 C/D: ARE (Application for Removal of Export) 24 E: of receipt by SEZ/ Developer (as per re warehousing certificate) (* In case of Goods: ARE and of Receipt are mandatory)

8 ment 6: ment in case of Application filed under Rule 1(2)(j) [Refund u/s 77(1) & 77(2) - wrongfully collected and paid ] Order Details (issued in pursuance of Section 77 (1) and (2): Order No: Order : GSTIN/ UIN Details of invoice covering transaction considered as intra / inter- transaction earlier Transaction which were held inter / intra- supply subsequently Name (in case B2C) Value able Value Integra ted Central of Supply (only if different from the location Central of Supply of recipient) Amt Amt Amt Amt Amt Amt Amt Amt (only if different from the location of recipient)

9 ment 7: ment in case of application filed under Rule 1(2)(k) Refund on account excess payment of tax Sr. period Reference no. of return of filing return Excess amount available in Liability Register Central