Single format · FV05-F4-3

Rule 89(5) computation working, inverted duty structure

A single format from the Inverted Duty Structure pack. Rule 89(5) · Notification 14/2022-Central Tax · Circular 173/05/2022-GST.

Length
1 page
Blanks to fill
30
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Rule 89(5) computation working, inverted duty structureRule 89(5) · Notification 14/2022-Central Tax · Circular 173/05/2022-GST30 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Working paper — to be signed by the preparer and the reviewer and filed at the front of the refund file

Client: [Client's name] · GSTIN: [Client's GSTIN] · Relevant period: [Relevant period from] to [Relevant period to] · Category: Inverted duty structure

Ref

Particulars

Source document

Amount (Rs)

A1

Turnover of inverted rated supply of goods

Statement 1A Part B; GSTR-1 HSN summary

[____]

A2

Turnover of inverted rated supply of services

Sales register

[____]

A3

Turnover of inverted rated supply — A1 + A2

Rule 89(5)

[____]

A4

Tax payable on the inverted rated supply (IGST + CGST + SGST)

GSTR-3B Table 3.1(a) traced to the HSN summary

[____]

B1

Total turnover in the State for the period

GSTR-1 / GSTR-3B

[____]

B2

Less: exempt supplies other than zero-rated supplies

Exempt turnover register

[____]

B3

Adjusted Total Turnover

Rule 89(4)(E) as applied by rule 89(5)

[____]

C1

ITC availed in GSTR-3B Table 4(A) less reversals in Table 4(B)

GSTR-3B

[____]

C2

Analysis: credit on inputs

Purchase register classified line by line

[____]

1 more paragraphs and tables follow in the full format.

More in GST