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CBEC releases Draft Rules and Formats - Draft GST Registration Rules, GST Payment Rules and GST Invoice Rules with formats
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....BEC releases Draft Rules and Formats - Draft GST Registration Rules, GST Payment Rules and GST Invoice Rules with formats <br>GST<br>Dated:- 26-9-2016<br><BR>CBEC releases Draft Rules and Formats Draft Registration Rules Draft Registration formats Draft Payment Rules Draft Payment formats Draft Invoice Rules Draft Invoice formats ============= Document 1 DRAFT GOODS AND SERVICES TAX - REGISTRATION RULES, 20-- Note: Corresponding changes in the Model GST Law are being carried out separately. Comments September, 2016. if any may kindly be given by 28th Page 1 of 10 Chapter- REGISTRATION 1. (1) Application for registration Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 37 and a person required to collect tax at source under section 43C, who is liable to be registered under sub-section (1) of section 19 and every person seeking registration under sub-section (3) of section 19 (hereinafter referred to in this Chapter as “the applicantâ€) shall, before applying for registration, declare his Permanent Account Number (PAN), mobile number and e-mail address in Part A of FORM GST REG-01 on t....
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....he Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (2) (a) The PAN shall be validated online by the Common Portal from the database maintained by the Central Board of Direct Taxes constituted under the Central Board of Revenue Act, 1963 (54 of 1963). (3) (b) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number. (c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address. On successful verification of the PAN, mobile number and e-mail address, an application reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address. (4) Using the reference number generated under sub-rule (3), the person referred to in sub-rule (1) shall electronically submit an application in Part B of FORM GST REG- 01, duly signed, along with documents specified in the said Form, at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (5) On receipt of an application under sub-rule (4), an....
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.... acknowledgement shall be issued electronically to the applicant in FORM GST REG-02. (6) A person applying for registration as a casual taxable person shall be given a temporary identification number by the Common Portal for making advance deposit of tax under section 19A and the acknowledgement under sub-rule (5) shall be issued electronically thereafter. (7) The person applying for registration under sub-rule (6) shall make an advance deposit of tax in an amount equivalent to the estimated tax liability during the period for which registration is sought, as specified in section 19A. 2. Verification of the application (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within three common working days from the date of submission of application. (2) Where the application submitted under rule 1 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information ....
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....provided in the application or documents furnished therewith, he may so intimate to the Page 2 of 10 applicant electronically in FORM GST REG-03 within three common working days from the date of submission of application and the applicant shall furnish electronically such clarification, information or documents sought, in FORM GST REG-04, within seven common working days from the date of receipt of such intimation. Explanation: The clarification includes modification or correction of particulars declared in the application for registration, other than PAN, mobile number and e-mail address declared in Part A of FORM GST REG-01. (3) Where a clarification under sub-rule (2) of the GST Rules of the concerned State has been sought prior to any clarification, information or document being sought under sub-rule (2), the clarification, information or document furnished by the applicant shall be forwarded to the proper officer under said Rules for appropriate action. (CGST Rules) (3) Where a clarification under sub-rule (2) of the CGST Rules has been sought prior to any clarification being sought under the sub-rule (2), the information furnished by the applicant shall be for....
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....warded to the proper officer under the CGST Rules for appropriate action. (SGST Rules) (4) Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within seven common working days of receipt of such clarification or information or document. (5) Where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05. (6) If the proper officer fails to take any action- (a) within three common working days from the date of submission of application, or (b) within seven common working days from the date of receipt of clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved. 3. (1) Issue of registration certificate Subject to the provisions of sub-section (11) of section 19, where the application for grant of registration has been approved under rule 2, a certificate of registration ....
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....in FORM GST REG-06 for the principal place of business and for every additional place of business shall be made available to the applicant on the Common Portal. (2) The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within thirty days from such date. (3) Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable to registration, the effective date of Page 3 of 10 registration shall be the date of grant of registration under sub-rules (1), (4) or (6) of rule 2. 4. Separate Registrations for multiple business verticals within a State (1) Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals under sub-section (2) of section 19 shall be granted separate registration in respect of each of the verticals subject to the following conditions: (2) (a) Such person has more than one business vertical as defined under sub- section (18) of section 2 of the Act; (b) No business vertical of a taxable person shall be granted regi....
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....stration to pay tax under section 8 if any one of the other business verticals of the same person is paying tax under section 7. Explanation: Where any business vertical of a registered taxable person that has been granted a separate registration becomes ineligible to pay tax under section 8, all other business verticals of the said person shall become ineligible to pay tax under section 8. (c) All separately registered business verticals of such person shall pay tax under this Act on supply of goods and/or services made to another registered business vertical of such person and issue a tax invoice for such supply. A registered taxable person eligible to obtain separate registration for business verticals may file separate application in FORM GST REG-01 in respect of each such vertical. (3) The provisions of rule 1 and rule 2 relating to verification and grant of registration shall mutatis mutandis apply to an application made under this rule. 5. Grant of Registration to persons required to deduct tax at source or collect tax at source (1) Any person required to deduct tax under sub-section (1) of section 37 or a person required to collect tax at source under se....
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....ction 43C shall electronically submit an application, duly signed, in FORM GST REG-07 for grant of registration, through the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (2) The proper officer may grant registration after due verification and issue a registration certificate in FORM GST REG-06 within three common working days from the date of submission of application. (3) Where, upon an enquiry or pursuant to any other proceeding, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 37 or collect tax at source under section 43C, the said officer may cancel the registration issued under sub- rule (2) and such cancellation shall be communicated to the said person in FORM GST REG-08. Page 4 of 10 Provided that the proper officer shall not cancel the registration without giving a notice to show cause and without giving the person a reasonable opportunity of being heard. 6. Assignment of unique identity number to certain special entities (1) Every person required to obtain a unique identi....
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....ty number under sub-section (6) of section 19 may submit an application, electronically in FORM GST REG-09, duly verified in the manner specified in rule 1, at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (2) The proper officer may, upon submission of an application in FORM GST REG-9 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06, within three common working days from the date of submission of application. 7. (1) Display of registration certificate and GSTIN in name board Every registered taxable person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business. (2) Every registered taxable person shall display his GSTIN in the name board exhibited at the entry of his principal place of business and at every additional place or places of business. 8. (1) Grant of registration to non-resident taxable person A non-resident taxable person shall electronically submit an application for registration, duly signed, in FORM GST RE....
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....G-10, at least five days prior to commencement of the business at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (2) A person applying for registration as a non-resident taxable person shall be given a temporary identification number by the Common Portal for making an advance deposit of tax under section 19A and the acknowledgement under sub-rule (5) of rule 1 shall be issued thereafter. (3) The person applying for registration under sub-rule (1), shall make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person during the period for which registration is sought, as specified in section 19A. (4) The provisions of rule 1 and rule 2 relating to verification and grant of registration shall apply mutatis mutandis to an application made under this rule. 9. Amendment to Registration (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01, FORM GST REG-07, FORM GST REG-09 or FORM GST-REG-10, as the case may be, either at the time of obtaining registration or as amended from time to time, the registered taxab....
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....le person shall, within fifteen days of such change, submit an application electronically, duly signed, in FORM GST REG-11, Page 5 of 10 electronically, along with documents relating to such change at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (2) (3) (a) Where the change relates to the Name of Business, Principal Place of Business, and details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business which does not warrant cancellation of registration under section 21, the proper officer shall approve the amendment within fifteen common working days from the date of receipt of application in FORM GST REG- 11 after due verification and on being satisfied about the need to make amendment and issue an order in FORM GST REG-12 electronically and such amendment shall take effect from the date of occurrence of the event warranting amendment. (b) Where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the....
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.... application in FORM GST REG-11 on the Common Portal: Provided that any change in the mobile number or the e-mail address of authorised signatory submitted under rule 1, as amended from time to time, shall be carried out only after online verification through the Common Portal in the manner provided under rule 1. (c) Where a change in the constitution of any business results in change of the Permanent Account Number (PAN) of a registered taxable person, the said person shall apply for fresh registration in FORM GST REG-01. Where the proper officer is of the opinion that the amendment sought under clause (a) of sub-rule (2) is either not warranted or the document furnished therewith is incomplete or incorrect, he may, by a notice in FORM GST REG-03, within fifteen common working days from the date of receipt of the application in FORM GST REG-11, require the registered taxable person to show cause, within seven common working days of the service of the said Form GST REG-03, as to why the application submitted under sub-rule (1) shall not be rejected. (4) The taxable person seeking amendment shall file reply to the notice to show cause issued under the sub-rule 3, in....
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.... FORM GST REG-04 within seven days of the receipt of the said notice. (5) Where a notice to show cause has already been issued by the proper officer under the [SGST Rules of the State/CGST Rules] no notice shall be issued under sub-rule (3) by the proper officer. (6) If the proper officer fails to take any action- (a) within fifteen common working days from the date of submission of application, or (b) within seven days from the receipt of the clarification, information or documents furnished by the applicant under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available on the Common Portal. Page 6 of 10 10. Suo moto registration (1) Where, during the course of any survey, inspection, search, enquiry or any other proceeding under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG 13. (2) The registration issued under sub-rule (1) shall be effective from the date of order of registration. (3) Every per....
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....son to whom a temporary registration has been granted under sub-rule (1) shall, within thirty days from the date of the grant of such registration under the said sub-rule, file an application for registration in the form and manner provided in rule 1 unless the said person has filed an appeal against the grant of temporary registration, in which case the application for registration shall be applied for thirty days after the date of the issuance of order upholding the liability to register by the Appellate Authority. (4) The provisions of rule 2 and rule 3 relating to verification and issue of certificate of registration shall apply mutatis mutandis to an application submitted under sub-rule (3). (5) The GSTIN assigned pursuant to verification under sub-rule (4) shall be effective from the date of order of registration under sub-rule (1). 11. (1) Application for cancellation of registration A registered taxable person seeking cancellation of his registration under sub- section (1) of section 21 shall electronically submit an application in FORM GST REG-14 including the details of closing stock and liability thereon and may furnish, along with the application, rele....
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....vant documents in support thereof at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner: Provided that no application for cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration. (2) Every taxable person, other than a person paying tax under section 8, seeking cancellation of registration under sub-rule (1) shall furnish a final return under rule Return.19. 12. Cancellation of registration (1) Where the proper officer has reasons to believe that the registration of a taxable person is liable to be cancelled under section 21, he may issue a notice to the taxable person in FORM GST REG-15 to show cause within seven days as to why his registration should not be cancelled: Provided that where a notice for cancellation has been issued under [SGST rules of the State/CGST Rules], no notice shall be issued under sub-rule (1). (2) Where the proper officer is satisfied that a taxable person who has submitted an application for cancellation of his registration is no longer liable to be re....
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....gistered or his registration is liable to be cancelled under section 21, he may, by issue of an order in Page 7 of 10 FORM GST REG-16, to be passed within thirty days from the date of application under sub-rule (1) of rule 11 or, as the case may be, the date of reply to the show cause issued under sub-rule (1), cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section (7) of section 21. (3) The provisions of sub-rule (1) shall apply mutatis mutandis to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself. 13. Revocation of cancellation of registration (1) A taxable person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-17, to such proper officer, within thirty days from the date of service of the order of cancellation of registration at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissi....
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....oner: Provided that no application for revocation shall be filed if the registration has been cancelled for the failure of the taxable person to furnish returns unless such returns are filed and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalties and late fee payable in respect of the said returns. (2)(a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-18 within thirty days from the date of receipt of such application and communicate the same to the applicant. (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG- 05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (3) The proper officer may require the applicant to furnish, within three common working days of the filling of the application, such additional information or clarification as, in his op....
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....inion, may be required for verifying the particulars furnished in the said application, in FORM GST REG-03 and the applicant shall furnish the information or the clarification within seven common working days from the date of the service of notice in FORM GST REG-04. (4) Upon receipt of the information or clarification in FORM GST REG-04, the proper officer may proceed to dispose of the application in the manner specified in sub-rule (2) within thirty days from the receipt of such information or clarification from the applicant: Provided that the application shall not be rejected without affording the applicant an opportunity of being heard by issue of a notice in FORM GST REG-19 within thirty days from the date of receipt of such application. Page 8 of 10 14. Migration of persons registered under Earlier Law (1) Every person registered under an earlier law and having a Permanent Account Number issued under the Income Tax Act, 1961 (Act 43 of 1961) shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG- 21, incorporating the Goods and Services Tax Identification Number (GSTIN) therein, shall be made available on the C....
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....ommon Portal. (2)(a) Every person who has been granted a provisional registration under sub- rule (1) shall submit an application electronically in FORM GST REG-20, duly signed, along with the information and documents specified in the said application, on the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (b) The information asked for in clause (a) shall be furnished within the period specified in section 142 or within such further period as may be extended by the Board or Commissioner in this behalf. (c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered taxable person electronically on the Common Portal. (3) Where the particulars and/or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-22: Provided that no provisional registration shall be cancelled as aforesai....
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....d without serving a notice to show cause in FORM GST REG-23 and without affording the person concerned a reasonable opportunity of being heard. (4) Every person registered under any of the earlier laws, who is not liable to be registered under the Act may, at his option, file electronically an application in FORM GST REG-24 at the Common Portal for cancellation of the registration granted provisionally to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said provisional registration. 15. Method of authentication (1) All applications, including reply, if any, to the notices, returns, appeals or any other document required to be submitted under these rules shall be filed electronically at the Common Portal with digital signature certificate or through e-signature as specified under Information Technology Act, 2000 (21 of 2000) or through any other mode of signature notified by the Board/Commissioner in this behalf. (2) Each document including return filed online shall be signed by - (a) in the case of an individual, by the individual himself or by some person duly authorised by him in this behalf and where the individual is men....
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....tally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; Page 9 of 10 (b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta; (c) in the case of a company, by the chief executive officer or authorised signatory thereof; (d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf; (e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory; (f) in the case of any other association, by any member of the association or persons or authorised signatory; (g) in the case of a trust, by the trustee or any trustee or authorised signatory; and (h) in the case of any other person, by some person competent to act on his behalf. (2) All orders and notices under this chapter / Part shall be issued electronically by the proper officer or any other officer authorised to issue any notice or order, through digital signature certificate specif....
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....ied under the Information Technology Act, 2000 (21 of 2000). 16. Extension in period of operation by casual taxable person and non-resident taxable person (1) Where a registered casual taxable person or non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in Form GST REG-25 shall be furnished electronically through the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner by such person before the end of the validity of registration granted to him. (2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 19A. 17. Physical verification of business premises in certain cases Where the proper officer is satisfied that the physical verification of the place of business of a taxable person is required after grant of registration, he may get such verification done and upload the verification report along with other documents, including photographs, in Form GST REG-26 on the day following the date of such verification. ****** Page 10 of 10 Document 2Traceback (most recent....
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.... call last): File "C:\inetpub\vhosts\taxmanagementindia.com\httpdocs\python_image_text_project\google\direct_extract_text.py", line 19, in from google_doc_api import process_single_document File "C:\inetpub\vhosts\taxmanagementindia.com\httpdocs\python_image_text_project\google\google_doc_api.py", line 345 elif mime_type in ["image/gif"]: IndentationError: expected an indented block after 'if' statement on line 341 Document 3 DRAFT GOODS AND SERVICES TAX - PAYMENT RULES, 20- Note: Corresponding changes in the Model GST Law are being carried out separately. Comments, if any may kindly be given by 28th September, 2016. Page 1 of 5 1. (1) Chapter- PAYMENT OF TAX Electronic Tax Liability Register The electronic tax liability register under sub-section (7) of section 35 shall be maintained in FORM GST PMT-1 on the Common Portal and all amounts payable by a taxable person shall be debited to the said register. (2) The electronic tax liability register of a registered taxable person shall be debited by: (a) the amount payable towards tax, interest, late fee or any other amount payable as per the return filed by the said person; (3) (b) the amount of tax, interest, ....
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....penalty or any other amount payable as determined by a proper officer in pursuance of any proceeding under the Act or as ascertained by the said person; (c) the amount of tax and interest payable as a result of mismatch under section 29 or section 29A or section 43C; or (d) any amount of interest that may accrue from time to time. Subject to the provisions of section 35, payment of every liability by a registered taxable person as per his return shall be made by debiting the electronic credit ledger maintained as per rule 2 and/or, as the case may be, the electronic cash ledger maintained as per rule 3 and the electronic tax liability register shall be credited accordingly. (4) The amount deducted under section 37, or the amount collected under section 43C, or the amount payable under sub-section (3) of section 7, or the amount payable under section 8, or any amount payable towards interest, penalty, fee or any other amount shall be paid by debiting the electronic cash ledger maintained as per rule 3 and the electronic tax liability register shall be credited accordingly. (5) Any amount of demand debited in the electronic tax liability register shall stand reduce....
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....d to the extent of relief given by the appellate authority and the electronic tax liability register shall be credited accordingly. (6) The amount of penalty imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order, as the case may be, and the electronic tax liability register shall be credited accordingly. 2. (1) Electronic Credit Ledger The electronic credit ledger shall be maintained in FORM GST PMT-2 for each registered taxable person on the Common Portal and every claim of input tax credit under the Act shall be credited to the said Ledger. (2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with section 35. Page 2 of 5 (3) Where a registered taxable person has claimed refund of any unutilized amount from the electronic credit ledger in terms of section 38, the amount to the extent of the claim shall be debited in the said ledger. (4) If the refund so filed is rejected, either fully or partly, the amount debited under sub- rule (3), to the extent of rejection, shall be re-cr....
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....edited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-2A. Explanation. For the purpose of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal. 3. (1) Electronic Cash Ledger The electronic cash ledger under sub-section (1) of section 35 shall be maintained in FORM GST PMT-3 for each registered taxable person on the Common Portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount. (2) A registered taxable person, or any other person on his behalf, shall generate a challan in FORM GST PMT-4 on the Common Portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount. (3) The deposit under sub-rule (2) shall be made through any of the following modes: (i) (ii) Internet Banking through authorized banks; Credit card or Debit card after registering the same with the Common Portal through the authorised bank; (iii) National Electronic Fund Transfer (NEFT) or....
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.... Real Time Gross Settlement (RTGS) from any bank; (iv) Over the Counter payment (OTC) through authorized banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft: Provided that the restriction for deposit up to ten thousand rupees per challan in case of an Over the Counter (OTC) payment shall not apply to deposit to be made by- (a) Government Departments or any other deposit to be made by persons as may be notified by the Board/Commissioner (SGST) in this behalf; (b) Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties; (c) Proper officer or any other officer authorized for the amounts collected by way of cash or cheque, demand draft during any investigation or enforcement activity or any ad hoc deposit: Provided further that the challan in FORM GST PMT-4 generated at the Common Portal shall be valid for a period of fifteen days. Page 3 of 5 Explanation. For making payment of any amount indicated in the challan, the commission, if any, payable in respect of such paym....
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....ent shall be borne by the taxable person making such payment. (4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated by the proper officer through the Common Portal and the details of such payment shall be recorded in a register in FORM GST PMT-5, to be maintained on the Common Portal. (5) Where the payment is made by way of NeFT or RTGS mode from any bank, the mandate form shall be generated along with the challan and the same shall be submitted to the bank from where the payment is to be made: Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan. (6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number (CIN) will be generated by the collecting Bank and the same shall be indicated in the challan: Provided that where the bank account of the concerned taxable person, or the person making the deposit on his behalf, is debited but no Challan Identification Number (CIN) is generated, the said person may represent electronic....
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....ally in FORM GST PMT-6 through the Common Portal to the Bank or electronic gateway through which the deposit was initiated. (7) On receipt of CIN from the authorized Bank, the said amount shall be credited to the electronic cash ledger of the registered taxable person who, or on whose behalf, the deposit has been made and the Common Portal shall make available a receipt to this effect. (8) Any amount deducted under section 37 or collected under section 43C and claimed in FORM GSTR-2 by the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger as per rule Return.2. (9) Where a taxable person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger. (10) If the refund so filed is rejected, either fully or partly, the amount debited under sub- rule (9), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-2A. Explanation,- For the purpose of this rule, a refund shall be deemed to be rejected if the appeal is finally rejected or if ....
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....the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal. 4. Identification number for each transaction (1) A unique identification number shall be generated at the Common Portal for each debit or credit to the electronic cash or credit ledger, as the case may be. (2) The unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in the electronic tax liability register. Page 4 of 5 (3) A unique identification number shall be generated at the Common Portal for each credit in the electronic tax liability register for reasons other than those covered under sub- rule (2). ****** Page 5 of 5 Document 4DRAFT GOODS AND SERVICES TAX RULES, 20-- PAYMENT FORMATS Note: Corresponding changes in the Model GST Law are being carried out separately. Comments, if any may kindly be given by 28th September, 2016. List of Forms Sr No. Form No. 1. Form GST PMT-1 2. Form GST PMT-2 3. Form GST PMT-2A 4. Form GST PMT-3 5. Form GST PMT-4 6. Form GST PMT-5 7. Form GST PMT-6 Title of the Form Electronic Tax Liability Register of Taxpayer (Part-I: Return related liabilities Electronic Tax Liability R....
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....egister of Taxpayer (Part-II: Other than return related liabilities) Electronic Credit Ledger Order for re-credit of the amount to cash or credit ledger Electronic Cash Ledger Challan For Deposit of Goods and Services Tax Payment Register of Temporary IDs / Un-registered Taxpayers Application For Credit of Missing Payment (CIN not generated) Government of India /State Department of Form GST PMT -1 (See Rule ) Electronic Tax Liability Register of Taxpayer (Part-I: Return related liabilities) (To be maintained at the Common Portal) GSTIN- Name - Tax Period - Act - /All Balance (Payable) Тах Interest Penalty Fee Others Total Sr க2 Date Reference Descripti Type of SGST/CGST/IGST No (dd/mm/ No. on Transaction Tax Interest Penalty Fee Others Total yyyy) [Debit (DR) (Payable) / Credit (CR) (Paid)/ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Note - 1. All liabilities accruing due to return and payments made against the liabilities will be recorded in this ledger. 2. Liabilities for opting composition, cancellation of registration will also be covered in this part. Such liabilities shall be populated in the liability register of the tax period in which the date of application ....
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....or order falls as the case may be. 3. Return would be treated as invalid if closing balance is positive. 4. The taxpayer would not be able to file return of a tax period if liabilities relating to previous tax period's return are not discharged completely. Government of India /State Department of Form GST PMT -1 (See Rule -) Electronic Tax Liability Register of Taxpayer (Part-II: Other than return related liabilities) (To be maintained at the Common Portal) GSTIN Name - Period - From Act/All To (dd/mm/yyyy) Sr No. Date (dd/m Reference No. m/ yyyy) Tax Period, if Descript Type of SGST/CGST/IGST Balance (Payable) ion Transaction Ta [Debit (DR) X Intere st Penalt Fe Othe Tot Ta Intere Penalt Fe Othe Tot Status y e rs al X st y e rs al (Staye applica ble (Payable) / Credit (CR) d/Un- stayed (Paid)/ Reduction (RD)/ Refund claimed (RF)] 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Note - 1. All liabilities, other than return, accruing will be recorded in the ledger. 2. All payments made out of cash or credit ledger against the liabilities would be recorded. 3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. 4. Negative bal....
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....ance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance can still be positive. 5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed in favour of taxpayer even though the overall balance may still be positive. 6. The closing balance in this part shall not have any effect on filing of return. 7. Reduction in amount of penalty would be automatic based on payment made after SCN or within the time specified in Act. Government of India/State Department of Form GST PMT -2 (See Rule .) Electronic Credit Ledger of Taxpayer (To be maintained at the Common Portal) GSTIN Name - Period From Act/All Το (dd/mm/yyyy) Sr No Date (dd/mm Referenc e No. / уууу) Tax Descriptio Period, if n applicabl Type of SGST/CGST/IGST Transactio Matche Mis- n d matched Balance Provisiona Total Matche d Mis- matched Provisional Total e [Debit (DR) / Credit (CR)] 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Note - 1. Credit of inputs, capital goods, reverse charge claimed in return; Credit received through ISD; credit on account of merger, pre-registration etc. will be recorded separately in the ledger. 2. Utilisation of credit f....
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....rom the same major head or from other major head (cross utilization) will be recorded accordingly. 3. Utilisation of credit for return and other than return related liabilities will be recorded separately. 4. Refund claimed from ITC ledger will be reduced and if rejected or withdrawn will be credited back. Reference No. Government of India /State Department of Form GST PMT -2A (See Rule .) Order for re-credit of the amount to cash or credit ledger Date - 1. GSTIN - 2. Name - 3. Address - 4. Tax Period to which the credit relates - 5. Ledger from which debit entry made for claiming refund - cash / credit ledger 6. Order no. and date - 7. Amount of credit - Sr. No. Act Amount of credit 12 Tax Interest Penalty Fee Other Total 8. Reason for re-credit- Government of India /State Department of Form GST PMT -3 Name and designation of the officer (See Rule -) Electronic Cash Ledger of Taxpayer (To be maintained at the Common Portal) GSTIN Name - Period From Act/All To (dd/mm/yyyy) Balance Interes Penalt Fe Other Tota X t y e S 1 Sr. Date No (dd/mm Referenc e No. Tax Descriptio Type of CGST/IGST/SGST /yyyy) Period, if applicabl n n e Transactio [Debit (DR) Ta Interes Penalt Fe Other Tota Ta....
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.... X t e S 1 1 2 3 4 5 Note - / Credit (CR)] 6 7 8 9 10 11 12 13 14 15 16 17 18 1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, Ack No. of return in case of TDS & TCS credit. 2. Tax period, if applicable, for any debit will be recoded, otherwise it will be left blank. 3. GSTIN of deductor or collector (e-com), Challan Identification Number (CIN) of the challan against which deposit has been made. Cash balance transferred from cash ledger of transferor of business, Type of liability for which any debit has been made will also recorded under description. 4. Application no., if any, Show Cause Notice Number (SCN), Demand ID, pre-deposit for appeal or any other liability for which payment is being made will also be recorded under description. 5. Refund claimed from the ledger or any other debits made will be recorded accordingly. CPIN Government of India /State Department of Form GST PMT -4 (See Rule ---- ) Challan For Deposit of Goods and Services Tax > date>> Challan Expiry Date -- GSTIN > Email address > Name Address > > Mobile No. > Details of Deposit Government Major Minor Head Head Tax Interest Penalty Fee Others Total CGST Government of I....
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....GST India Sub- Total State (Name) SGST Total Challan Amount Total Amount in words ☠e-Payment Mode of Payment (relevant Portion to become active when selected) (This will include all modes of e-payment such as CC/DC and net banking. Taxpayer will choose one of this) Over the Counter (OTC) Bank (Where cash or instrument is proposed to be deposited) ☠Cash Details of Instrument ☠Cheque ☠Demand Draft ☠NEFT/RTGS Remitting Bank Name of the beneficiary account (Description' GST payment' To be auto-populated to be auto Populated) Name and Code of Beneficiary Bank (RBI and its code) Beneficiary Account Number (RBI Account Number) To be auto-populated To be auto-populated Note: Charges to be over and above the amount intend to be deposited. Paid Challan Information GSTIN Taxpayer Name Name of Bank Amount Bank Reference No. (BRN)/UTR CIN Payment Date Bank Ack. No. (For Cheque/ DD deposited at Bank's counter) Note-UTR stands for Unique Transaction Number for NeFT/RTGS payment. Government of India /State Department of Form GST PMT -5 (See Rule. ) ---- Payment Register of Temporary IDs / Un-registered Taxpayers Date: From - To -- State - CI BR N Date of paymen t Fil ....
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....e No. Amount Deposited CGST IGST Sr No Tempor Name ary ID CPI Ez N UN 12 16 6 7 Note - T-Tax, I – Interest, P – Penalty, F - Fee, O - Other SGST Government of India /State Department of Form GST PMT -6 (See Rule ) Application For Credit of Missing Payment (CIN not generated) (to be auto populated) (to be auto populated) dd/mm/yyyy 1. GSTIN 2. Name 3. Date of generation of challan from Common Portal 4. Common Portal Identification Number (CPIN) 5. Mode of payment Net CC/DC NeFT/RTGS OTC (tick one) banking 6. Instrument detail, Cheque/Draft Date Bank/branch on for OTC payment No. which drawn only 7. Name of bank through which payment made 8. Date on which amount debited / realized 9. Bank Reference 10. 11. Number (BRN)/UTR No., if any Name of payment gateway (for CC/DC) Verification (by authorized signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief. Place Date Note - Name of Authorized Signatory Designation/Status... 1. The application is meant for the taxpayer where the amount intended to be paid is debited from the account but CIN has not been conveyed by bank to Common Port....
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....al. Payment may have been made through any mode. 2. The application may be filed if CIN is not conveyed within 24 hours of debit. 3. Common Portal shall forward the complain to Bank concerned and intimate the aggrieved taxpayer. Document 5 DRAFT GOODS AND SERVICES TAX - INVOICE RULES, 20-- Note: Corresponding changes in the Model GST Law are being carried out separately. Comments, if any may kindly be given by 28th September, 2016. Page 1 of 6 1. Tax invoice Chapter- TAX INVOICE, CREDIT AND DEBIT NOTES (1) Subject to rule 5, a tax invoice referred to in section 23 shall be issued by the supplier containing the following details:- (a) (b) name, address and GSTIN of the supplier; a consecutive serial number containing only alphabets and/or numerals, unique for a financial year; (c) date of its issue; (d) name, address and GSTIN/ Unique ID Number, if registered, of the recipient; (e) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is unregistered and where the taxable value of supply is fifty thousand rupees or more; (f) HSN code of goods or Accounting Code of services; (g) descript....
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....ion of goods or services; (h) quantity in case of goods and unit or Unique Quantity Code thereof; (i) total value of goods or services; (j) taxable value of goods or services taking into account discount or abatement, if any; (k) (1) IGST); (m) rate of tax (CGST, SGST or IGST); amount of tax charged in respect of taxable goods or services (CGST, SGST or place of supply along with the name of State, in case of a supply in the course of inter-State trade or commerce; (n) (o) place of delivery where the same is different from the place of supply; whether the tax is payable on reverse charge; (p) the word "Revised Invoice" or "Supplementary Invoice", as the case may be, indicated prominently, where applicable along with the date and invoice number of the original invoice; and (q) signature or digital signature of the supplier or his authorized representative. Provided that the Board/Commissioner may, by notification, specify - (i) the number of digits of HSN code for goods or, as the case may be, the Accounting Code for services, that a class of taxable persons shall be required to mention, for such period as may be specified in the said notification, and (....
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....ii) the class of taxable persons that would not be required to mention the HSN code for goods or, as the case may be, the Accounting Code for services, for such period as may be specified in the said notification: Page 2 of 6 Provided further that in case of exports, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST" or "SUPPLY MEANT FOR EXPORT UNDER BOND WITHOUT PAYMENT OF IGST", as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details: (2) (i) name and address of the recipient; (ii) address of delivery; (iii) name of the country of destination; and (iv) number and date of application for removal of goods for export [ARE-1]. The invoice referred to in sub-rule (1), in case of taxable supply of services, shall be issued within a period of thirty days from the date of supply of service: Provided that in case of continuous supply of services, the invoice shall be issued within a period of thirty days from the date when each event specified in the contract, which requires the recipient to make any payment to the supplier of services, is completed: Provided further that where the supp....
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....lier of service is a banking company or a financial institution including a non-banking financial company, the period within which the invoice is to be issued shall be forty five days from the date of supply of service. 2. (1) Manner of Issuing Invoice The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner:- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER. Provided that the duplicate copy is not required to be carried by the transporter if the supplier has obtained an Invoice Reference Number under sub-rule (4). (2) The invoice shall be prepared in duplicate, in case of supply of services, in the following manner:- (3) (a) the original copy being marked as ORIGINAL FOR RECEIPIENT; and (b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER. The serial number of invoices issued during a tax period shall be furnished electronically through the Common Portal in FORM GSTR-1. (4) A registered taxable person may obtain an Invoice Reference Number from the Common Portal by ....
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....uploading, on the said Portal, a tax invoice issued by him in FORM GST INV-1, and produce the same for verification by the proper officer as required under section 61 in lieu of the tax invoice. (5) The Invoice Reference Number shall be valid for a period of 30 days from the date of uploading. Page 3 of 6 3. Bill of supply A bill of supply referred to in the second proviso to section 23 shall be issued by the supplier containing the following details:- (a) name, address and GSTIN of the supplier; (b) a consecutive serial number containing only alphabets and/or numerals, unique for a financial year; (c) date of its issue; (d) name, address and GSTIN/ Unique ID Number, if registered, of the recipient; (e) (f) (g) and (h) HSN Code of goods or Accounting Code for services; description of goods or services; value of goods or services taking into account discount or abatement, if any; signature or digital signature of the supplier or his authorized representative: Provided that the proviso to sub-rule (1) of rule 1 shall apply, mutatis mutandis, to the bill of supply issued under this rule: Provided further that the registered taxable person may not issue a....
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.... bill of supply if the value of the goods or services supplied is less than one hundred rupees except where the recipient of the goods or services requires such bill: Provided also that a consolidated bill of supply shall be prepared by the registered taxable person at the close of each day in respect of all such supplies where the bill of supply has not been issued in terms of the second proviso. 4. (1) Supplementary tax invoice and Credit or debit notes A supplementary tax invoice under section 23 and a credit or debit note under section 24 shall contain the following details - (a) name, address and GSTIN of the supplier; (b) nature of the document; (c) a consecutive serial number containing only alphabets and/or numerals, unique for a financial year; (d) date of issue of the document; (e) name, address and GSTIN/ Unique ID Number, if registered, of the recipient; (f) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is unregistered; (g) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply; (h) taxable value of goods or services, rate of tax and....
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.... the amount of the tax credited or, as the case may be, debited to the recipient; and (i) signature or digital signature of the supplier or his authorized representative. Page 4 of 6 (2) Every registered taxable person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of issuance of certificate of registration: Provided that the registered taxable person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period: Provided further that in case of inter-State supplies, where the value of a supply does not exceed two hundred and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all recipients located in a State, who are not registered under the Act. 5. (1) Tax Invoice in special cases A tax invoice issued by an Input Service Distributor shall contain the following details:- name, address and GSTIN of....
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.... the Input Service Distributor; (a) (b) a consecutive serial number containing only alphabets and/or numerals, unique for a financial year; (c) (d) date of its issue; name, address and GSTIN of the supplier of services, the credit in respect of which is being distributed and the serial number and date of invoice issued by such supplier; (e) (f) (g) name, address and GSTIN of the recipient to whom the credit is distributed; amount of the credit distributed; and signature or digital signature of the supplier or his authorized representative: Provided that where the Input Service Distributor is an office of a banking company or a financial institution including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as prescribed above. (2) Where the supplier of taxable service is a banking company or a financial institution including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether or not serially numbered, and whether or not containing the....
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.... address of the recipient of taxable service but containing other information as prescribed under rule 1. (3) Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consignor and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, GSTIN of the person liable for paying tax whether as consignor, consignee or goods transport agency, and also contains other information as prescribed under rule 1. Page 5 of 6 (4) Where the supplier of taxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name called, and whether or not containing the address of the recipient of service but containing other information as prescribed under rule 1. ****** Page 6 of 6 Document 6 DRAFT FORMATS UNDER GOODS AND SERVICES TAX - INVOICE RULES, 20-- Note: ....
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....Corresponding changes in the Model GST Law are being carried out separately. Comments, if any may kindly be given by 28th September, 2016. Government of India/State Department of ........ --------------------- Form GST INV-1 (See Rule --------) Application for Electronic Reference Number of an Invoice 1. GSTIN 2. Name 3. Address 4. Serial No. of Invoice 5. Date of Invoice Details of Receiver (Billed to) Name Address State State Code GSTIN/Unique ID Details of Consignee (Shipped to) Name Address State State Code GSTIN/Unique ID Sr. Descriptio HS Qty. Uni Rate Tota No n of Goods N t (per t item ) Freight Insurance Packing and Forwarding Charges Total Total Invoice Value (In figure) Total Invoice Value (In Words) Amount of Tax subject to Reverse Charges Discoun Taxabl CGST SGST IGST e value Rate Amt. Rate Amt. Rate Amt. Declaration: Signatory Signature Name of the Designation / Status Electronic Reference Number Date -<BR> News - Press release - PIB....