DRAFT GOODS AND SERVICES TAX RULES, 20-- PAYMENT FORMATS

Transcription

1 DRAFT GOODS AND SERVICES TAX RULES, 20-- PAYMENT FORMATS Not: Corrsponding changs in th Modl GST Law ar bing carrid out sparatly. Commnts, if any may kindly b givn by 28 th Sptmbr, 2016.

2 List of Forms Sr No. Form No. Titl of th Form 1. Form GST PMT-1 Elctronic Tax Liability Rgistr of Taxpayr (Part I: Rturn rlatd liabilitis Elctronic Tax Liability Rgistr of Taxpayr (Part II: Othr than rturn rlatd liabilitis) 2. Form GST PMT-2 Elctronic Crdit Ldgr 3. Form GST PMT-2A Ordr for r-crdit of th amount to cash or crdit ldgr 4. Form GST PMT-3 Elctronic Cash Ldgr 5. Form GST PMT-4 Challan For Dposit of Goods and Srvics Tax 6. Form GST PMT-5 Paymnt Rgistr of Tmporary IDs / Un-rgistrd Taxpayrs 7. Form GST PMT-6 Application For Crdit of Missing Paymnt (CIN not gnratd)

3 Sr No. Dat (dd/mm/ yyyy) Rfrnc No. Dscripti on Typ of Transaction [Dbit (DR) (Payabl) / Crdit (CR) Govrnmnt of India /Stat Form GST PMT 1 Elctronic Tax Liability Rgistr of Taxpayr (Part I: Rturn rlatd liabilitis) (To b maintaind at th Common Portal) GSTIN Nam Tax Priod Act - /All SGST/CGST/IGST Balanc (Payabl) Tax Intrst Pnalty F Othrs Total Tax Intrst Pnalty F Othrs Total (Paid)/ Not 1. All liabilitis accruing du to rturn and paymnts mad against th liabilitis will b rcordd in this ldgr. 2. Liabilitis for opting composition, cancllation of rgistration will also b covrd in this part. Such liabilitis shall b populatd in th liability rgistr of th tax priod in which th dat of application or ordr falls as th cas may b. 3. Rturn would b tratd as invalid if closing balanc is positiv.

4 Sr No. 4. Th taxpayr would not b abl to fil rturn of a tax priod if liabilitis rlating to prvious tax priod's rturn ar not dischargd compltly. Dat (dd/m m/ yyyy) Rfrnc No. Tax Priod, if applica bl Dscript ion Typ of Transaction [Dbit (DR) (Payabl) / Crdit (CR) (Paid)/ Rduction Govrnmnt of India /Stat Form GST PMT 1 Elctronic Tax Liability Rgistr of Taxpayr (Part II: Othr than rturn rlatd liabilitis) (To b maintaind at th Common Portal) GSTIN Nam Priod - From To (dd/mm/yyyy) Act - /All (RD)/ Rfund claimd (RF)] Ta x Intr st SGST/CGST/IGST Pnalt y F Oth rs Tot al Ta x Intr st Balanc (Payabl) Pnalt y F Oth rs Tot al Status (Stay d /Unstayd ) Not 1. All liabilitis, othr than rturn, accruing will b rcordd in th ldgr. 2. All paymnts mad out of cash or crdit ldgr against th liabilitis would b rcordd. 3. Rduction or nhancmnt in th amount payabl du to dcision of appal, rctification, rvision, rviw tc. 4. Ngativ balanc can occur for a singl Dmand ID also if appal is allowd/partly allowd. Ovrall closing balanc can still b positiv. 5. Rfund of pr-dposit can b claimd for a particular dmand ID if appal is allowd in favour of taxpayr vn though th ovrall balanc may still b positiv.

5 Sr No. 6. Th closing balanc in this part shall not hav any ffct on filing of rturn. 7. Rduction in amount of pnalty would b automatic basd on paymnt mad aftr SCN or within th tim spcifid in Act. Govrnmnt of India /Stat Dat (dd/mm / yyyy) Rfrnc No. Tax Priod, if applicabl Dscriptio n Typ of Transactio n [Dbit (DR) / Crdit (CR)] Form GST PMT 2 Elctronic Crdit Ldgr of Taxpayr (To b maintaind at th Common Portal) Match d SGST/CGST/IGST Provisiona l GSTIN Nam Priod - From To (dd/mm/yyyy) Act - /All Total Match d Mismatchd Mismatchd Balanc Provisional Total Not 1. Crdit of inputs, capital goods, rvrs charg claimd in rturn; Crdit rcivd through ISD; crdit on account of mrgr, pr-rgistration tc. will b rcordd sparatly in th ldgr. 2. Utilisation of crdit from th sam major had or from othr major had (cross utilization) will b rcordd accordingly. 3. Utilisation of crdit for rturn and othr than rturn rlatd liabilitis will b rcordd sparatly. 4. Rfund claimd from ITC ldgr will b rducd and if rjctd or withdrawn will b crditd back.

6 Govrnmnt of India /Stat Form GST PMT 2A Ordr for r-crdit of th amount to cash or crdit ldgr Rfrnc No. Dat 1. GSTIN 2. Nam 3. Addrss 4. Tax Priod to which th crdit rlats 5. Ldgr from which dbit ntry mad for claiming rfund - cash / crdit ldgr 6. Ordr no. and dat 7. Amount of crdit - Sr. No. Act Amount of crdit Tax Intrst Pnalty F Othr Total Rason for r-crdit

7 Govrnmnt of India /Stat Nam and dsignation of th officr Form GST PMT 3 Elctronic Cash Ldgr of Taxpayr (To b maintaind at th Common Portal) GSTIN Nam Priod - From To (dd/mm/yyyy) Act - /All Sr. No. Dat (dd/mm / yyyy) Rfrnc No. Tax Priod, if applicabl Dscriptio n Typ of Transactio n [Dbit (DR) / Crdit (CR)] Ta x Intrs t CGST/IGST/SGST Pnalt y F Othr s Tota l Ta x Intrs t Balanc Pnalt y F Othr s Tota l Not 1. Rfrnc No. includs BRN (Bank Rfrnc Numbr), dbit ntry no., ordr no., if any, Ack No. of rturn in cas of TDS & TCS crdit. 2. Tax priod, if applicabl, for any dbit will b rcodd, othrwis it will b lft blank. 3. GSTIN of dductor or collctor (-com), Challan Idntification Numbr (CIN) of th challan against which dposit has bn mad. Cash balanc transfrrd from cash ldgr of transfror of businss, Typ of liability for which any dbit has bn mad will also rcordd undr dscription. 4. Application no., if any, Show Caus Notic Numbr (SCN), Dmand ID, pr-dposit for appal or any othr liability for which paymnt is bing mad will also b rcordd undr dscription. 5. Rfund claimd from th ldgr or any othr dbits mad will b rcordd accordingly.

8 Govrnmnt of India /Stat Form GST PMT 4 Challan For Dposit of Goods and Srvics Tax CPIN <<Auto Gnratd aftr submission of information>> Dat <<Currnt dat>> Challan Expiry Dat -- GSTIN <<Filld in/auto addrss <<Auto Populatd>> populatd>> Nam <<Auto Populatd>> Mobil No. <<Auto Populatd>> Addrss <<Auto Populatd>> Govrnmnt Govrnmnt of India Major Had CGST IGST Sub- Total SGST Stat (Nam) Total Challan Amount Total Amount in words Dtails of Dposit Minor Had Tax Intrst Pnalty F Othrs Total

9 o -Paymnt Mod of Paymnt (rlvant Portion to bcom activ whn slctd) (This will includ all mods of -paymnt such as CC/DC and nt banking. Taxpayr o Ovr th Countr (OTC) Bank (Whr cash or instrumnt is proposd to b dpositd) will choos on of this) Dtails of Instrumnt o Cash o Chqu o Dmand Draft o NEFT/RTGS Rmitting Bank Nam of th bnficiary account (Dscription GST paymnt To b auto-populatd to b auto Populatd) Nam and Cod of Bnficiary Bank (RBI and its cod) To b auto-populatd Bnficiary Account Numbr (RBI Account Numbr) To b auto-populatd Not: Chargs to b ovr and abov th amount intnd to b dpositd. GSTIN Taxpayr Nam Nam of Bank Amount Bank Rfrnc No. (BRN)/UTR CIN Paymnt Dat Bank Ack. No. (For Chqu / DD dpositd at Bank s countr) Paid Challan Information Not - UTR stands for Uniqu Transaction Numbr for NFT / RTGS paymnt.

10 Govrnmnt of India /Stat Form GST PMT 5 Paymnt Rgistr of Tmporary IDs / Un-rgistrd Taxpayrs Dat: From To --- Stat Sr No. Tmpor ary ID Nam CPI N CI N BR N Dat of paymn t Fil No. Amount Dpositd CGST IGST SGST T I P F O Tota l T I P F O Tota l T I P F O Tota l Not T Tax, I Intrst, P Pnalty, F - F, O - Othr

11 Govrnmnt of India /Stat Form GST PMT 6 Application For Crdit of Missing Paymnt (CIN not gnratd) 1. GSTIN (to b auto populatd) 2. Nam (to b auto populatd) 3. Dat of gnration dd/mm/yyyy of challan from Common Portal 4. Common Portal Idntification Numbr (CPIN) 5. Mod of paymnt (tick on) Nt banking CC/DC 6. Instrumnt dtail, Chqu / Draft Dat for OTC paymnt No. only 7. Nam of bank through which paymnt mad 8. Dat on which amount dbitd / ralizd 9. Bank Rfrnc Numbr (BRN)/UTR No., if any 10. Nam of paymnt gatway (for CC/DC) 11. Vrification (by authorizd signatory) NFT/RTGS OTC Bank/branch on which drawn

12 I hrby solmnly affirm and dclar that th information givn hrin abov is tru and corrct to th bst of my knowldg and blif. Plac Dat Nam of Authorizd Signatory Dsignation /Status Not 1. Th application is mant for th taxpayr whr th amount intndd to b paid is dbitd from th account but CIN has not bn convyd by bank to Common Portal. Paymnt may hav bn mad through any mod. 2. Th application may b fild if CIN is not convyd within 24 hours of dbit. 3. Common Portal shall forward th complain to Bank concrnd and intimat th aggrivd taxpayr.