The Delhi Government notified the Delhi Goods and Services Tax (Seventh Amendment) Rules, 2019.
The notification seeks to amend the Delhi Goods and Services Tax Rules, 2017 which will retrospectively come into force from 14th November, 2019.
In the Delhi Goods and Services Tax Rules, 2017 in FORM GST RFD-01, substituted various statement in Annexure 1 namely, the Statement 1A pertaining to ITC accumulated due to inverted tax structure; Statement 2 pertaining to Export of services with payment of tax; Statement 3 pertaining to Export without payment of tax; Statement 4 pertaining to On account of supplies made to SEZ unit or SEZ Developer; Statement 4A pertaining to refund by SEZ on account of supplies received from DTA with payment of tax; Statement 5 pertaining to the refund type On account of supplies made to SEZ unit or SEZ Developer (without payment of tax); Statement 5B pertaining to refund type on account of deemed exports claimed by the supplier; and Statement 6 pertaining to refund type on account of change in POS (inter-state to intra-state and vice versa).
“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,” the notification said.
The Delhi Government further notified that for Financial Year 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 of April 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 Financial Year 2019-20, the details of such ITC reclaimed shall be furnished in the annual return for Financial Year 2019-20. For Financial Year 2017-18 and 2018-19, the registered person shall have an option to not fill this table.
The notification inserted Part B in Form GST GSTR-9C which pertains to Certification in cases where the reconciliation statement is drawn up by the person who had conducted the audit.Subscribe Taxscan AdFree to view the Judgment