Simplified GST Return Forms notified vide CGST Notification No. 21/2018

Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.

[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. 21/2018 Central Tax

New Delhi, the 18th April, 2018

G.S.R(E).- In exercise of the powers conferred by section 164 of the Central Goods andServices Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following
rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Central Goods and Services Tax (Fourth Amendment)Rules, 2018.

(2) Save as otherwise provided, they shall come into force on the date of their publication inthe Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017, –

(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:-

(5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:-

Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services)x Net ITC Adjusted Total Turnover} – tax payable on such inverted rated supply ofgoods and services.

Explanation:- For the purposes of this sub-rule, the expressions
(a) Net ITC shall mean input tax credit availed on inputs during the relevant periodother than the input tax credit availed for which refund is claimed under sub-rules (4A) or(4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule(4).;

(ii) for rule 97, the following rule shall be substituted, namely:

97. Consumer Welfare Fund.-(1) All amounts of duty/central tax/ integrated tax/Union territory tax/cess and income from investment along with other monies specified in sub-section (2) of section 12C of the Central Excise Act, 1944 (1 of1944), section 57 of the Central Goods and Services Tax Act, 2017 (12 of 2017) readwith section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017),section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) andsection 12 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of2017) shall be credited to the Fund:

Provided that an amount equivalent to fifty per cent. of the amount ofintegrated tax determined under sub-section (5) of section 54 of the Central Goodsand Services Tax Act, 2017, read with section 20 of the Integrated Goods andServices Tax Act, 2017, shall be deposited in the Fund.

(2) Where any amount, having been credited to the Fund, is ordered or directed to bepaid to any claimant by the proper officer, appellate authority or court, the same shall
be paid from the Fund.
(3) Accounts of the Fund maintained by the Central Government shall be subject toaudit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee (hereinafterreferred to as the Committee) with a Chairman, a Vice-Chairman, a MemberSecretary and such other members as it may deem fit and the Committee shall makerecommendations for proper utilisation of the money credited to the Fund for welfareof the consumers.
(5)

(a) The Committee shall meet as and when necessary, generally four times in ayear;

(b) the Committee shall meet at such time and place as the Chairman, or in hisabsence, the Vice-Chairman of the Committee may deem fit;

(c) the meeting of the Committee shall be presided over by the Chairman, or in hisabsence, by the Vice-Chairman;

(d) the meeting of the Committee shall be called, after giving at least ten days noticein writing to every member;

(e) the notice of the meeting of the Committee shall specify the place, date and hourof the meeting and shall contain statement of business to be transacted thereat;

(f) no proceeding of the Committee shall be valid, unless it is presided over by theChairman or Vice-Chairman and attended by a minimum of three other members.

(6) The Committee shall have powers –

(a) to require any applicant to get registered with any authority as the CentralGovernment may specify;

(b) to require any applicant to produce before it, or before a duly authorisedofficer of the Central Government or the State Government, as the case maybe, such books, accounts, documents, instruments, or commodities in custodyand control of the applicant, as may be necessary for proper evaluation of theapplication;

(c) to require any applicant to allow entry and inspection of any premises, fromwhich activities claimed to be for the welfare of consumers are stated to becarried on, to a duly authorised officer of the Central Government or the StateGovernment, as the case may be;

(d) to get the accounts of the applicants audited, for ensuring proper utilisation ofthe grant;

(e) to require any applicant, in case of any default, or suppression of materialinformation on his part, to refund in lump-sum along with accrued interest, thesanctioned grant to the Committee, and to be subject to prosecution under theAct;

(f) to recover any sum due from any applicant in accordance with the provisionsof the Act;

(g) to require any applicant, or class of applicants to submit a periodical report,indicating proper utilisation of the grant;

(h) to reject an application placed before it on account of factual inconsistency, orinaccuracy in material particulars;

(i) to recommend minimum financial assistance, by way of grant to an applicant,having regard to his financial status, and importance and utility of the natureof activity under pursuit, after ensuring that the financial assistance providedshall not be misutilised;

(j) to identify beneficial and safe sectors, where investments out of Fund may bemade, and make recommendations, accordingly;

(k) to relax the conditions required for the period of engagement in consumerwelfare activities of an applicant;

(l) to make guidelines for the management, and administration of the Fund.

(7) The Committee shall not consider an application, unless it has been inquiredinto, in material details and recommended for consideration accordingly, by theMember Secretary.
(8) The Committee shall make recommendations:-

(a) for making available grants to any applicant;

(b) for investment of the money available in the Fund;

(c) for making available grants (on selective basis) for reimbursing legal expensesincurred by a complainant, or class of complainants in a consumer dispute,
after its final adjudication;

(d) for making available grants for any other purpose recommended by the CentralConsumer Protection Council (as may be considered appropriate by theCommittee);

(e) for making available up to 50% of the funds credited to the Fund each year,for publicity/ consumer awareness on GST, provided the availability of fundsfor consumer welfare activities of the Department of Consumer Affairs is notless than twenty five crore rupees per annum.

Explanation.- For the purposes of this rule,

(a) ‘Act’ means the Central Goods and Services Tax Act, 2017 (12 of 2017), or the CentralExcise Act, 1944 (1 of 1944) as the case may be;

(b) ‘applicant’ means,

(i) the Central Government or State Government;

(ii) regulatory authorities or autonomous bodies constituted under an Act of Parliamentor the Legislature of a State or Union Territory;

(iii) any agency or organization engaged in consumer welfare activities for a minimumperiod of three years, registered under the Companies Act, 2013 (18 of 2013) or underany other law for the time being in force;

(iv) village or mandal or samiti or samiti level co-operatives of consumers especiallyWomen, Scheduled Castes and Scheduled Tribes;

(v) an educational or research institution incorporated by an Act of Parliament or theLegislature of a State or Union Territory in India or other educational institutionsestablished by an Act of Parliament or declared to be deemed as a University undersection 3 of the University Grants Commission Act, 1956 (3 of 1956) and which hasconsumers studies as part of its curriculum for a minimum period of three years; and

(vi) a complainant as defined under clause (b) of sub-section (1) of section 2 of theConsumer Protection Act, 1986 (68 of 1986), who applies for reimbursement of legalexpenses incurred by him in a case instituted by him in a consumer dispute redressalagency.

(c) ‘application’ means an application in the form as specified by the Standing Committeefrom time to time;

(d) ‘Central Consumer Protection Council’ means the Central Consumer ProtectionCouncil, established under sub-section (1) of section 4 of the Consumer Protection Act,
1986 (68 of 1986), for promotion and protection of rights of consumers;

(e) ‘Committee’ means the Committee constituted under sub-rule (4);

(f) ‘consumer’ has the same meaning as assigned to it in clause (d) of sub-section (1) ofsection 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer ofgoods on which central tax has been paid;

(g) duty means the duty paid under the Central Excise Act, 1944 (1 of 1944) or theCustoms Act, 1962 (52 of 1962);

(h) Fund means the Consumer Welfare Fund established by the Central Governmentunder sub-section (1) of section 12C of the Central Excise Act, 1944 (1 of 1944) andsection 57 of the Central Goods and Services Tax Act, 2017 (12 of 2017);

(i) ‘proper officer’ means the officer having the power under the Act to make an order thatthe whole or any part of the central tax is refundable;

(iii) in FORM GST ITC-03, after entry 5 (e), for the instruction against **, the followingshall be substituted, namely:-

** The value of capital goods shall be the invoice value reduced by 1/60th per month or part
thereof from the date of invoice;

(iv) after FORM GSTR-8, the following FORM shall be inserted, namely:-

FORM GSTR-10

(See rule 81)

Final Return

8. Details of inputs held in stock, inputs contained in semi-finished or finished goods held instock, and capital goods/plant and machinery on which input tax credit is required to be
reversed and paid back to Government.

9. Amount of tax payable and paid (based on Table 8)

10. Interest, late fee payable and paid

11. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true andcorrect to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of authorized signatory _______________________________________
Name _______________________________________
Designation/Status ____________________________

Date – dd/mm/yyyy

Instructions:

1. This form is not required to be filed by taxpayers or persons who are registered as :-

(i) Input Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.

2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.

3. Following points need to be taken care of while providing details of stock at Sl. No.8 :

(i) where the tax invoices related to the inputs held in stock or inputs containedin semi-finished or finished goods held in stock are not available, theregistered person shall estimate the amount under sub-rule (3) of rule 44based on prevailing market price of the goods;

(ii) in case of capital goods/ plant and machinery, the value should be the invoicevalue reduced by 1/60th per month or part thereof from the date ofinvoice/purchase taking useful life as five years.

4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No.8 (against entry 8 (d)) shall be duly certified by a practicing chartered accountant or
cost accountant. Copy of the certificate shall be uploaded while filing the details.;

(v) for FORM GST DRC-07, the following shall be substituted, namely :-

FORM GST DRC-07

[See rule 142(5)]

Summary of the order

1. Details of order

(a) Order No. (b) Order date (c) Tax period –

2. Issues involved << drop down>> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify)
3. Description of goods / services

4. Details of demand

(Amount in Rs.)

Signature

Name

Designation.

[F. No.349/58/2017-GST (Pt.)]

(Mohit Tewari)
Under Secretary to the 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 19th June, 2017,published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended videnotification No. 14/2018-Central Tax, dated the 23rd March, 2018, published vide numberG.S.R 266 (E), dated the 23rd March, 2018.