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  • Circular 135 Annexure B

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    gst.newofficeca
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    This document provides instructions for submitting a statement of invoices when applying for a refund of unutilized input tax credit under GST. The statement must include: 1) supplier GSTIN and name, 2) invoice details including number, date, value, and category of input, 3) HSN/SAC codes, 4) taxes paid including central, state, integrated and cess, 5) whether the input is eligible for ITC, and 6) amount of eligible ITC. This ensures standardized reporting for efficient processing of ITC refund applications.

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    circular-135-annexure-b

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    This document provides instructions for submitting a statement of invoices when applying for a refund of unutilized input tax credit under GST. The statement must include: 1) supplier GSTIN and name, 2) invoice details including number, date, value, and category of input, 3) HSN/SAC codes, 4) taxes paid including central, state, integrated and cess, 5) whether the input is eligible for ITC, and 6) amount of eligible ITC. This ensures standardized reporting for efficient processing of ITC refund applications.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    6 views1 page

    Circular 135 Annexure B

    Uploaded by

    gst.newofficeca
    This document provides instructions for submitting a statement of invoices when applying for a refund of unutilized input tax credit under GST. The statement must include: 1) supplier GSTIN and name, 2) invoice details including number, date, value, and category of input, 3) HSN/SAC codes, 4) taxes paid including central, state, integrated and cess, 5) whether the input is eligible for ITC, and 6) amount of eligible ITC. This ensures standardized reporting for efficient processing of ITC refund applications.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    Circular No.

    135/05/2020 - GST

    Annexure-B
    Statement of invoices to be submitted with application for refund of unutilized ITC
    Sr. GSTIN Name of Invoice Details Category of input supplies Centr State Integrate Cess Eligible Amount
    No of the the al Tax Tax/ d Tax for ITC of eligible
    . Supplie Supplier Union ITC
    r Territory
    Tax
    Invo Dat Value Inputs/Input HSN/SAC Yes/No/Pa
    ice e Services/cap rtially
    No. ital goods
    1 2 3 4 5 6 7 8 9 10 11 12 13 14

    Page 6 of 6

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