TaxTMI 
TaxTMI 
Central Goods and Services Tax (Second Amendment) Rules, 2017
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....rket value of such supply; (b) if the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money, if such amount is known at the time of supply; (c) if the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or services or both of like kind and quality; (d) if the value is not determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration in money and such further amount in money that is equivalent to consideration not in money as determined by the application of rule 30 or rule 31 in that order. Illustration: (1) Where a new phone is supplied for twenty thousand rupees along with the exchange of an old phone and if the price of the new phone without exchange is twenty four thousand rupees, the open market value of the new phone is twenty four thousand rupees. (2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupe....
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..... (b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order. 30. Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services. 31. Residual method for determination of value of supply of goods or services or both.- Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent with the principles and the general provisions of section 15 and the provisions of this Chapter: Provided that in the case of supply of services, the supplier may opt for this rule, ignoring rule 30. 32. Determination of value in respect of certain supplies.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier....
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....sage for travel by air. Explanation.- For the purposes of this sub-rule, the expression "basic fare" means that part of the air fare on which commission is normally paid to the air travel agent by the airlines. (4) The value of supply of services in relation to life insurance business shall be,- (a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service; (b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or (c) in all other cases, twenty five per cent. of the premium charged from the policy holder in the first year and twelve and a half per cent. of the premium charged from the policy holder in subsequent years: Provided that nothing contained in this sub-rule shall apply where the entire premium paid by the policy holder is only towards the risk cover in life insurance. (5) Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor proces....
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....s or services or both; (b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account. Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B. 34. Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable r....
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....ice Distributor credit note or any document issued by an Input Service Distributor in accordance with the provisions of sub-rule (1) of rule 54. (2) Input tax credit shall be availed by a registered person only if all the applicable particulars as specified in the provisions of Chapter VI are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person. (3) No input tax credit shall be availed by a registered person in respect of any tax that has been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts. 37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to suc....
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....nstitution. 39. Procedure for distribution of input tax credit by Input Service Distributor.- (1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely,- (a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules; (b) the Input Service Distributor shall, in accordance with the provisions of clause (d), separately distribute the amount of ineligible input tax credit (ineligible under the provisions of sub-section (5) of section 17 or otherwise) and the amount of eligible input tax credit; (c) the input tax credit on account of central tax, State tax, Union territory tax and integrated tax shall be distributed separately in accordance with the provisions of clause (d); (d) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax cr....
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....t of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be- (i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or (ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of credit under distribution being less than the amount to be adjusted. (2) If the amount of input tax credit distributed by an Input Service Distributor is reduced later on for any other reason for any of the recipients, including that it was distributed to a wrong recipient by the Input Service Distributor, the process specified in clause (j) of subrule (1) shall apply, mutatis mutandis, for reduction of credit. (3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input Service Distributor credit note specified in clause (h) of sub-rule (1), issue an Input Service Distributor invoice to the recipient enti....
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....untant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees; (e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal. (2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods. 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the common portal along w....
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....r effecting supplies other than exempted but including zero rated supplies, be denoted as 'T4'; (g) 'T1', 'T2', 'T3' and 'T4' shall be determined and declared by the registered person at the invoice level in FORM GSTR-2; (h) input tax credit left after attribution of input tax credit under clause (g) shall be called common credit, be denoted as 'C2' and calculated as- C2 = C1- T4; (i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as- D1= (E/F) x C2 where, 'E' is the aggregate value of exempt supplies during the tax period, and 'F' is the total turnover in the State of the registered person during the tax period: Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated; Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the t....
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....2' exceeds the aggregate of the amounts calculated finally in respect of 'D1' and 'D2', such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year to which such credit relates. 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.- (1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract the provisions of sub-sections (1) and (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,- (a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;....
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....the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated; Explanation.- For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule; (h) the amount Te along with the applicable interest shall, during every tax period of the useful life of the concerned capital goods, be added to the output tax liability of the person making such claim of credit. (2) The amount Te shall be computed separately for central tax, State tax, Union territory tax and integrated tax. 44. Manner of reversal of credit under special circumstances.- (1) The amount of input tax credit relating to inputs held in stock, inputs contained in semi-finished and finished goods held in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or sub-section (5) of section 2....
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....sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker. (2) The challan issued by the principal to the job worker shall contain the details specified in rule 55. (3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter. (4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, it shall be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall be liable to pay the tax along with applicable interest. Explanation.- For the purposes of this Chapter,- (1) the expressions "capital goods" shall include "plant and machinery" as defined in ....
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....e place of supply; (p) whether the tax is payable on reverse charge basis; and (q) signature or digital signature of the supplier or his authorised representative: Provided that the Board may, on the recommendations of the Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and (ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification: Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers: Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT ON PAYMENT OF ....
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....eing marked as DUPLICATE FOR SUPPLIER. (3) The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1. 49. Bill of supply.- A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters - hyphen or dash and slash symbolised as "-" and "/" respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) Harmonised System of Nomenclature Code for goods or services; (f) description of goods or services or both; (g) value of supply of goods or services or both taking into account discount or abatement, if any; and (h) signature or digital signature of the supplier or his authorised representative: Provided th....
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....ress and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) number and date of receipt voucher issued in accordance with the provisions of rule 50; (f) description of goods or services in respect of which refund is made; (g) amount of refund made; (h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (i) amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (j) whether the tax is payable on reverse charge basis; and (k) signature or digital signature of the supplier or his authorised representative. 52. Payment voucher.- A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier if registered; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as "-" and "/" respectively, and any combination thereof, unique for a ....
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....ue 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 the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act. (3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74 or section 129 or section 130 shall prominently contain the words "INPUT TAX CREDIT NOT ADMISSIBLE". 54. Tax invoice in special cases.- (1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:- (a) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as- "-", "/" respectively, and....
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....ion of goods without issue of invoice.- (1) For the purposes of- (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) transportation of goods for job work, (c) transportation of goods for reasons other than by way of supply, or (d) such other supplies as may be notified by the Board, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:- (i) date and number of the delivery challan; (ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered; (iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered; (iv) Harmonised System of Nomenclature code and description of goods; (v) quantity (provisional, where the exact quantity being supplied is not known); (vi) taxable value; (vii) tax rate and tax amount - central tax, State tax, integrated tax, Union territory tax or cess, where the transporta....
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.... and maintain a separate account of advances received, paid and adjustments made thereto. (4) Every registered person, other than a person paying tax under section 10, shall keep and maintain an account, containing the details of tax payable (including tax payable in accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period. (5) Every registered person shall keep the particulars of - (a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act; (b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter; (c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein. (6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid docu....
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....e services supplied. (14) Every registered person executing works contract shall keep separate accounts for works contract showing - (a) the names and addresses of the persons on whose behalf the works contract is executed; (b) description, value and quantity (wherever applicable) of goods or services received for the execution of works contract; (c) description, value and quantity (wherever applicable) of goods or services utilized in the execution of works contract; (d) the details of payment received in respect of each works contract; and (e) the names and addresses of suppliers from whom he received goods or services. (15) The records under the provisions of this Chapter may be maintained in electronic form and the record so maintained shall be authenticated by means of a digital signature. (16) Accounts maintained by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place....
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....here required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner. (4) Subject to the provisions of rule 56,- (a) any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him alongwith the Goods and Services Tax Identification Number of the registered consigner and consignee for each of his branches. (b) every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt and disposal of such goods. (5) The owner or the operator of the godown shall store the goods in such manner that they can be identified item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand. Chapter VIII Returns 59. Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Servic....
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....ncluding therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38. (2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2. (3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level. (4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level in FORM GSTR-2. (4A) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2. (5) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of ....
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.... in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54. (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner. 62. Form and manner of submission of quarterly return by the composition supplier.- (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger. (3) The return furnished under sub-rule (1) shall include the - (a) invoice wise inte....
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....y of the month succeeding the calendar month or part thereof. 65. Form and manner of submission of return by an Input Service Distributor.- Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner. 66. Form and manner of submission of return by a person required to deduct tax at source.- (1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner. (2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR- 4A on the common portal after the due date of filing of FORM GSTR-7. (3) The certificate ....
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.... a valid return; (ii) The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by the corresponding supplier. 70. Final acceptance of input tax credit and communication thereof.- (1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal. (2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. 71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub....
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....d, the date of matching of claim of reduction in the output tax liability shall be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein. Explanation.- For the purposes of this rule, it is hereby declared that - (i) the claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2 without amendment shall be treated as matched if the said recipient has furnished a valid return. (ii) the claim of reduction in the output tax liability shall be considered as matched where the amount of output tax liability after taking into account the reduction claimed is equal to or more than the claim of input tax credit after taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid return. 74. Final acceptance of reduction in output tax liability and communication thereof.- (1) The final acceptance of claim of reduction in output tax liability in ....
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....ply declared by the supplier. 76. Claim of reduction in output tax liability more than once.- The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal. 77. Refund of interest paid on reclaim of reversals.- The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund of the amount under section 54. 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.- The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1, (a) State of place of supply; and (b) net taxable value: Provided that where the time limit for furnishing FORM GST....
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....ate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. 81. Final return.- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner. 82. Details of inward supplies of persons having Unique Identity Number.- (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Every person who has been issued a Unique Identity Number for purposes other than refund....
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....t is not qualified to be enrolled as a goods and services tax practitioner. (3) The enrolment made under sub-rule (2) shall be valid until it is cancelled: Provided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council: Provided further that no person to whom the provisions of clause (b) of sub-section (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date. (4) If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner. (5) Any person against whom an order under sub-rule (4) is made may, within thirty days from....
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....itioner, ensure that the facts mentioned in the return are true and correct. (10) The goods and services tax practitioner shall- (a) prepare the statements with due diligence; and (b) affix his digital signature on the statements prepared by him or electronically verify using his credentials. (11) A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8). 84. Conditions for purposes of appearance.- (1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83. (2) A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05. Chapter IX Payment of Tax 85. Electronic Liability Register.- (1) The electronic liability register specified under....
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....ger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act 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 the provisions of section 49. (3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, 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 subrule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03. (5) Save as provided in the provisions of this Chapter, no entry shall be made directly in the electronic credit ledger under any circumstance. (6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FOR....
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....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 through the common portal. (5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal 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 shall be generated by the collecting bank and the same shall be indicated in the challan. (7) On receipt of the Challan Identification Number from the collecting bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the common portal shall make available a receipt to this effect. (8) Where the bank account of the person concerned, or the person making the deposit on his behalf, ....
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....und of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be: Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the - (a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone; (b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone: Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies: Provided also that refund of any ....
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....vidence as may be notified in this behalf, in a case where the refund is on account of deemed exports; (h) a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of the rate of tax on the inputs being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies; (i) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of the finalisation of provisional assessment; (j) a statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply; (k) a statement showing the details of the amount of claim on account of excess payment of tax; (l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees: Provided that a declaration is not requ....
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....d supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period; (E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under sub-section (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during the relevant period; (F) "Relevant period" means the period for which the claim has been filed. (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) x Net ITC / Adjusted Total Turnover} - tax payable on such inverted rated supply of goods Explanation.- For the purposes of this sub rule, the expressions "Net ITC" and "Adjusted Total turnover" shall have the same meanings as assigned to them in sub-rule (4). 90. Acknowledgement.- (1) Where the application relates to a claim for refund from....
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....date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90. (3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 92. Order sanctioning refund.- (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable: Provided that in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07. (2) Where the proper officer or the C....
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....poses 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. 94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11, prepared....
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....n his registration particulars and as intimated to the Customs authorities. (4) The claim for refund shall be withheld where,- (a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or (b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962. (5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal. (6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07. (7) Where the applicant becomes entitled to refund of the amount withheld under cla....
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.... as a complainant in a consumer dispute, after its final adjudication. (7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary, but the Committee shall not consider an application, unless it has been inquired into in material details and recommended for consideration accordingly, by the Member Secretary. (8) The Committee shall have powers - a. to require any applicant to produce before it, or before a duly authorised Officer of the Government such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application; b. to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or, as the case may be, State Government; c. to get the accounts of the applicants audited, for ensuring proper utilisation of the grant; d. to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to th....
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....urity to be furnished not exceeding twenty five per cent. of the amount covered under the bond. (4) The registered person shall execute a bond in accordance with the provisions of subsection (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under sub-rule (3): Provided that a bond furnished to the proper officer under the State Goods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the Act and the rules made thereunder. Explanation.- For the purposes of this rule, the expression "amount" shall include the amount of integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the transaction. (5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for information and records required for finalization of assessment under sub-section (3) of section 60 and shall issue a final assessment order, specifying the amount payable by the registered person or the amount refundable, if any, in FORM GST ASMT-07. (6) The applicant may file an application in FORM GST ASMT- 08 for the release ....
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....ejection of the application under subsection (2) of section 64 shall be issued in FORM GST ASMT-18. 101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof. (2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section. (3) The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books of account are maintained and the returns and statements furnished under the provisions of the Act and the rules made thereunder, the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of the supply of goods or services or both, the input tax credit availed and utilised, refund claimed, and other relevant issues and record the observations in his audit notes. (4) The proper officer may inform the....
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....ed officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal. (3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,- (a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and (b) in the case of an applicant, in the manner specified in rule 26. 107. Certification of copies of the advance rulings pronounced by the Appellate Authority. - A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to- (a) the applicant and the appellant; (b) the concerned officer of central tax and State or Union territory tax; (c) the jurisdictional officer of central tax and State or Union territory tax; and (d) the Authority, in accordance with the provisions of sub-section (4) of section 101 of the Act. Chapter - XIII Appeals and Revision 108. Appeal to the Appellate Authority.- (1) An appeal to the A....
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..... (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. (4) A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the Registrar: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued. (5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the ....
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....asonable opportunity - (a) to examine the evidence or document or to cross-examine any witness produced by the appellant; or (b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1). (4) Nothing contained in this rule shall affect the power of the Appellate Authority or the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal. 113. Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. (2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal. 114. Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26. 115. Demand confi....
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....ails, namely:- (i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law; (ii) the description and value of the goods or services; (iii) the quantity in case of goods and the unit or unit quantity code thereof; (iv) the amount of eligible taxes and duties or, as the case may be, the value added tax [or entry tax] charged by the supplier in respect of the goods or services; and (v) the date on which the receipt of goods or services is entered in the books of account of the recipient. (3) The amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the common portal. (4) (a) (i) A registered person who was not registered under the existing law shall, in accordance with the proviso to sub-section (3) of section 140, be allowed to avail of input tax credit on goods (on which the duty of central excise or, as the case may be, additional duties of customs under sub-section (1) of section 3 of the Customs Tariff Act, 1975, is leviable....
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....incipal and agent.- Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day. 120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1. 121. Recovery of credit wrongly availed.- The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly. Chapter XV Anti-Profiteering 122. Constitution of the Authority.- The Authority shall consist of,- (a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and (b) four Technical Members who are or have been Commissioners of State tax or central tax or have held an equival....
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....ditional Director General of Safeguards under the Board shall be the Secretary to the Authority. 126. Power to determine the methodology and procedure.- The Authority may determine the methodology and procedure for determination as to whether the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices. 127. Duties of the Authority.- It shall be the duty of the Authority,- (i) to determine whether any reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has been passed on to the recipient by way of commensurate reduction in prices; (ii) to identify the registered person who has not passed on the benefit of reduction in the rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices; (iii) to order, (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. f....
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....ng, namely:- (a) the description of the goods or services in respect of which the proceedings have been initiated; (b) summary of the statement of facts on which the allegations are based; and (c) the time limit allowed to the interested parties and other persons who may have information related to the proceedings for furnishing their reply. (4) The Director General of Safeguards may also issue notices to such other persons as deemed fit for a fair enquiry into the matter. (5) The Director General of Safeguards shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings. (6) The Director General of Safeguards shall complete the investigation within a period of three months of the receipt of the reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority, a report of its findings along with the relevant records. 130. Confidentiality of information.- (1) Notwithstanding anything contained ....
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....es, the Authority may order- (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of the higher amount till the date of the return of such amount or recovery of the amount including interest not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified under the Act; and (d) cancellation of registration under the Act. 134. Decision to be taken by the majority.- If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority. 135. Compliance by the registered person.- Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Uni....
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....))] 5. Date of grant of voluntary registration [For claim made under section 18 (1)(b)] 6. Date on which goods or services becomes taxable [For claim made under section 18 (1)(d)] 62 62 7. Claim under section 18 (1) (a) or section 18 (1) (b) Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed Sr. GSTIN/ Registrat Invoice * Description of inputs held in No. ion under No. Date CX/ stock, inputs contained in semi-finished or Unit Quantit y Quanti ty Code (UQC) Value (As adjusted by debit note/credit note) Amount of ITC claimed (Rs.) Central State UT Tax Tax Tax Integrate d Tax Cess VAT of supplier finished goods ☠held a dock 1 2 3 4 5 6 7 8 9 10 11 12 13 7 (a) Inputs held in stock 7 (b) Inputs contained in semi-finished or finished goods held in stock 663 *In case it is not feasible to identify invoice, the principle of first-in-first out may be followed. 8. Claim under section 18 (1) (c) or section 18 (1)(d) Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed Sr. GSTIN/ Invo....
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....thing has been concealed there from. Signature of authorised signatory Name Designation/Status Date dd/mm/yyyy 68 Form GST ITC -03 [See rule 44(4)] Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub-section (4) of section 18 1. GSTIN 2. Legal name 3. Trade name, if any 4(a). Details of application filed to opt for composition scheme [applicable only for section 18 (4)] (i) Application reference number (ARN) (ii) Date of filing 4(b). Date from which exemption is effective [applicable only for section 18 (4)] 5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be paid under section 18(4). Sr. GSTIN/ *Invoice/Bill of No. Registration entry under CX/ VAT of supplier No. Date 1 4 Description of inputs held in stock, inputs contained in semi- finished or finished goods held in stock and capital goods Amount of ITC claimed (Rs.) Unit Quantity Code (UQC) Qty Value** (As adjusted by debit note/cred....
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....case Description UQC Quantity Taxable another job supplied from premises of job value worker if unregistered worker/ supplied from premises of job worker 6. Verification worker No. Date GSTIN/ State if job worker No. Date unregistered 2 3 4 5 6 7 8 9 10 11 12 13 I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date 73 Signature Name of Authorised Signatory Designation/Status.... 1. (a) Legal name (b) Trade Name, if any (c) PAN Form GST ENR-01 [See rule 58(1)] Application for Enrolment u/s 35 (2) [only for un-registered persons] (d) Aadhaar (applicable in case of proprietorship concerns only) 2. Type of enrolment Transporter Godown owner/operator Warehouse owner/operator Cold storage owner/operator Constitution of Business (Please Select the Appropriate) 3. (i) Proprietorship (iii) Hindu Undivided Family (v) Public Limited Company (vii) Government Department (ix) Unlimited Company (xi) Local Authority ☠☠☠(xiii) Foreign Limited Liability |☠Partnership (xv) O....
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....bile Number Telephone No. with STD Designation/Status PAN Are you a citizen of India? Yes/No Residential Address in India Building No/Flat No Name of the Premises/Building Block/Taluka City/Town/Locality/Village State 60 76 Director Identification Number (if any) Aadhaar Number Passport No. (in case of foreigners) Floor No Road/Street District PIN Code 12. Consent I on behalf of the holder of Aadhaar number give consent to “Goods and Services Tax Network†to obtain my details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 13. List of documents uploaded (Identity and address proof) 14. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: For office use Signature Name of Authorised Signatory Designation/Status.... Enrolment no. - Date - 77 Fo....
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....ies made through e-Commerce Operators (operator wise, rate wise) GSTIN of e-commerce operator 8. Nil rated, exempted and non GST outward supplies 79 Description Nil Rated Exempted Non-GST 1 8A. Inter-State supplies to registered persons 8B. Intra- State supplies to registered persons 8C. Inter-State supplies to unregistered persons 8D. Intra-State supplies to unregistered persons Supplies (Other than Nil rated/non-GST supply) supplies 2 3 4 9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof] Details of original Revised details of document or Rate Taxable details of original Debit/Credit Value Amount Place of supply document GSTIN Inv. Inv. GSTIN Invoice Shipping Value Notes or refund vouchers No. Date bill No Date No. Date 1 2 3 4 Integrated Central Tax State/Cess Tax UT Tax 9 10 11 12 13 14 15 16 5 6 7 8 9A. If the invoice/Shipping bill details furnished earlier were incorrect 9B. Debit Notes/Credit Notes/Refund voucher [original] 9C. Debit Notes/Credit Note....
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....on 3 Revised Invoice 4 Debit Note 5 Credit Note 6 Receipt voucher 7 Payment Voucher 81 8 9 10 11 12 Refund voucher | Delivery Challan for job work | Delivery Challan for supply on approval Delivery Challan in case of liquid gas Delivery Challan in cases other than by way of supply (excluding at S no. 9 to 11) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place of Authorised Signatory Date Designation/Status.... 82 =2 Signature Name Instructions - 1. Terms used: a. GSTIN: b. UIN: Goods and Services Tax Identification Number Unique Identity Number c. UQC: Unit Quantity Code d. HSN: e. POS: f. B to B: g. B to C: Harmonized System of Nomenclature Place of Supply (Respective State) From one registered person to another registered person From registered person to unregistered person 2. The details in GSTR-1 should be furnished by 10th of the month succeeding the rel....
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....e details are available but before claiming any refund / rebate related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping bill. 9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported by DTA unit in its GSTR-2 as imports in GSTR-2. The liability for payment of IGST in respect of supply of services would, be created from this Table.. 10. In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank. 11. Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking (LUT)) needs to be reported under “0†tax amount heading in Table 6A and 6B. 12. Table 7 to capture information in respect of taxable supply of: 84 (i) B to C supplies (whether inter-State or intra-State)with invoice value upto Rs 2,50,000; (ii) Taxable value net of debit/ credit note raised in a particular tax period and information pertaining to previous tax periods which was not reported earlier, shall....
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....gainst invoices issued in the current tax period. The details of information relating to advances would be submitted only if the invoice has not been issued in the same tax period in which the advance was received. 16. Summary of supplies effected against a particular HSN code to be reported only in summary table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide information about description of goods. 17. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr. 86 Form GSTR-1A [See rule 59(4)] Details of auto drafted supplies (From GSTR 2, GSTR 4 or GSTR 6) 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any Year Month 3. Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4 GSTIN/ Invoice details Rate Taxable Amount UIN value No. Date Value Integrated Central State/ Cess Tax Tax UT Place of Supply (Name....
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.... Tax (incl. Tax 1 23 plant and machiner y)/ Ineligible for ITC 5 6 7 8 9 10 11 12 13 14 15 16 4A. Inward supplies received from a registered supplier (attracting reverse charge) 89 4B. Inward supplies received from an unregistered supplier 4C. Import of service 5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry GSTIN Details of bill of Rate Taxable Amount Whether Amount of ITC of supplier No. entry Date Value value input/ available Integrated Cess Tax Capital Integrated Cess goods(incl. Tax plant and machinery)/ Ineligible for ITC 1 2 3 4 5 6 7 8 9 10 11 5A. Imports 5B. Received from SEZ Port code +No of BE=13 digits Assessable Value 6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments] suppl or input Details of Revised details of Rat Taxabl Amount original invoice e e Place Whethe Amount of ITC available of r input invoice/Bill value Ces of entry No y service/ Integrat Centr State/UCes GSTI No Dat|GSTI No Dat|Valu Integrat Centr State/Us ....
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....ption for reversal of ITC To be added to or reduced from output liability 2 Amount of ITC Integrated Tax Central State/UT CESS Tax Tax 3 4 5 6 1 A. Information for the current tax period (a) Amount in terms of rule 37(2) To be added (b) Amount in terms of rule To be added 39(1)(j)(ii) (c) Amount in terms of rule 42 (1) (m) To be added (d) Amount in terms of rule To be added 43(1) (h) (e) Amount in terms of rule 42 (2)(a) To be added To be reduced (f) Amount in terms of rule 42(2)(b) (g) On account of amount paid subsequent to reversal of ITC To be reduced 22 92 (h) Any other liability (Specify) B. Amendment of information furnished in Table No 11 at S. No A in an earlier return Amendment is in respect of information furnished in the Month Specify the information you wish to amend (Drop down) 12. Addition and reduction of amount in output tax for mismatch and other reasons Description Add to or reduce from Amount output liability Integrated Central State CESS Tax Tax UT Tax 1 2 3 4 5 6 (a) ITC claimed on mismatched/duplication of invoices/debit notes Add (b) Tax liability on mismatched credit notes Add Reclaim....
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....s added by recipient tax payer, Place of Supply (POS) to be captured always except in case of supplies received from registered person, where it is required only if the same is different from the location of the recipient; 95 (viii) Recipient will have the option to accept invoices auto populated as well as add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and (ix) Recipient tax payer is required to declare in Column No. 12 whether the inward supplies are inputs or input services or capital goods (including plant and machinery). 3. Details relating to import of Goods/Capital Goods from outside India as well as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table 5. 4. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 5. Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer. 6. Table 6 to capture amendment of information, rate-wise, provided....
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....ils of original document Revised details of Rate Taxable document or details of value original Debit/Credit Amount of tax Place of supply |(Name of 97 40 note State/UT) GSTIN No. Date GSTIN No. Date Value Integrated Central State/UTCess Tax Tax Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 PART B 6. ISD credit (including amendments thereof) received GSTIN of ISD ISD document details ITC amount involved No. Date Integrated Tax Central Tax State/ Cess UT Tax 2 3 4 5 6 7 ISD Invoice -eligible ITC ISD Invoice-ineligible ITC ISD Credit note -eligible ITC ISD Credit note ineligible ITC PART-C 7. TDS and TCS Credit (including amendments thereof) received GSTIN of Deductor/ GSTIN of e- Commerce Amount received Sales / Gross Return Value Amount Net Value Integrated Central Tax Tax State Tax/UT Tax Operator 1 2 3 4 5 7 7A. TDS 7B. TCS 98 1. GSTIN Form GSTR-3 [See rule 61(1)] 2. (a) Legal name of the registered person (b) Trade name, if any Monthly return Year Month Auto Populated Auto Populated Part-A (To be auto populated) (Amount in Rs. for all Tables) 3. Turnover Sr. Type of Turnover Amount No. 1 2 3 (i) Taxable....
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.... Tax 3 Central Tax State/UT Tax CESS 4 5 6 1 (I) Inter-State inward supplies (Rate Wise) (II) Intra-State inward supplies (Rate Wise) 6. Input tax credit ITC on inward taxable supplies, including imports and ITC received from ISD [Net of debit notes/credit notes] Description 1 Taxable Amount of tax Amount of ITC value Integrated Central State/ CESS Integrated Central State/ CESS Tax Tax UT Tax Tax UT Tax Tax 2 3 4 5 6 7 8 9 10 (I) On account of supplies received and debit notes/credit notes received during the current tax period (a) Inputs (b) Input services (c) Capital goods (II) On account of amendments made (of the details furnished in earlier tax periods) (a) Inputs (b) Input services (c) Capital goods 7. Addition and reduction of amount in output tax for mismatch and other reasons Description Add to or Amount reduce from Integrated Central State CESS output liability tax tax /UT tax 2 3 4 5 6 ITC claimed on mismatched/duplication (a) Add of invoices/debit notes 101 (b) Tax liability on mismatched credit notes Add Reclaim on rectification of mismatched (c) Reduce invoices/Debit Notes Reclaim on rectifi....
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....d declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date /Status.. 104 Signatures of Authorised Signatory Name of Authorised Signatory Designation Instructions:- 1. Terms Used :- a) GSTIN :- Goods and Services Tax Identification Number b) TDS :- Tax Deducted at source c) TCS :- Tax Collected at source 2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed. 3. Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on generation of GSTR-3 by taxpayer. 4. Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2. 5. Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credit ledger and cash ledger. 6. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received. 7. Table 4.1 will not include zero rated supplies made without payment of taxes. 8. Table 4.3 will not include amendments of supplies originally made under reverse charge basi....
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....cified under section 45 of the Act within 15 days failing which your tax liability for the aforesaid tax period will be determined in accordance with the provisions of the Act based on the relevant material available with or gathered by this office. Please note that in addition to tax so assessed, you will also be liable to pay interest as per provisions of the Act. 4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment order. Signature Name Designation 106 FORM GSTR-3B [See rule 61(5)] Year Month 1. GSTIN 2. Legal name of the registered person Auto Populated 3.1 Details of Outward Supplies and inward supplies liable to reverse charge Nature of Supplies Total Taxable value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 (a) Outward taxable supplies (other than zero rated, nil| rated and exempted) (b) Outward taxable supplies (zero rated) (c) Other outward supplies (Nil rated, exempted) (d) Inward supplies (liable to reverse charge) (e) Non-GST outward supplies 3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composi....
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....Taxable Amount of Tax value |supplier Place of supply (Name of No. Date Value 1 2 3 4 5 Integrated Central State/UT Tax Tax Tax 7 8 CESS State/UT) 9 10 11 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) 4B. Inward supplies received from a registered supplier (attracting reverse charge) 4C. Inward supplies received from an unregistered supplier 4D. Import of service 5. Amendments to details of inward supplies furnished in returns for earlier tax periods in Table 4 [including debit notes/credit notes and their subsequent amendments] Details of original invoice Revised details of invoice Rate Taxabl e value GSTIN No. Date GSTI No. Date Value N Amount Place of supply Integrate Central State/UT Cess (Name d Tax Tax Tax of 1 2 3 4 5 6 7 89 10 11 12 13 14 5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were | incorrect 5B. Debit Notes/Credit Notes [original)] 109 5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax [periods] 6. Tax on outward supplies made (Net of advance and goods retur....
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.... of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory 112 Place Date Name of Authorised Signatory Designation/Status Instructions:- 1. Terms used: (a) GSTIN: (b) TDS: Goods and Services Tax Identification Number Tax Deducted at Source 2. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant tax period. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year and should be auto- populated in subsequent years. 4. Table 4 to capture information related to inward supplies, rate-wise: (i) (ii) Table 4A to capture inward supplies from registered supplier other than reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1 and GSTR-5; Table 4B to capture inward supplies from registered supplier attracting reverse charge. This information will be auto-populated from the information reported by supp....
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.... document or details value of original Debit/ Credit Note GSTIN No. Date GSTIN No. Date Value Amount of tax Place of supply (Name of State/UT) Integrated Central State/UT Cess Tax Tax Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 5. TDS Credit received 115 GSTIN of deductor Gross value 1 2 Amount of tax Central Tax State/UT Tax 3 4 Form GSTR-5 [See rule 63] Return for Non-resident taxable person 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated (c) Validity period of registration Auto Populated Year Month 3. Inputs/Capital goods received from Overseas (Import of goods (Amount in Rs. for all Tables) Amount of ITC available Details of bill of entry Rate Taxable value Amount No. 1 Date 2 Value 3 Integrated Tax Cess Integrated Tax Cess 4 5 6 7 8 9 4. Amendment in the details furnished in any earlier return Original Revised details details Differential ITC (+/_) Bill of Bill of entry entry Rate Taxable Amount value Amount of ITC available No Date No Date Value Integrated Cess Integrated Cess Integrated Cess Tax Tax tax 1 2 3 4 5 6 7 8 9 1....
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....h ITC Tax Paid Integrated tax Cess 2 3 4 5 6 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 12. Interest, late fee and any other amount payable and paid Description Amount payable 2 I Interest on account of (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess II Late fee on account of (a) 118 Central tax Amount paid 3 (b) State/UT tax 13. Refund claimed from electronic cash ledger Description 1 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Tax Interest Penalty 2 3 4 Fee 5 Other 6 Debit Entry Nos. 7 Bank Account Details (Drop Down) 14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return] Description 1 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Tax paid in cash 2 Tax paid through ITC Integrated tax Interest Late fee Cess 3 4 5 6 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signatures of Authorised Signatory Name....
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....d to the respective ledgers. 121 Form GSTR-5A [See rule 64] Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India 1. GSTIN of the supplier- 2. (a) Legal name of the registered person - (b) Trade name, if any - 3. Name of the Authorised representative in India filing the return – 4. Period: Month - Year - 5. Taxable outward supplies made to consumers in India (Amount in Rupees) Place of Rate of Taxable value Integrated tax Cess supply tax (State/UT) 1 2 3 4 5 5A. Amendments to taxable outward supplies to non-taxable persons in India (Amount in Rupees) Month Place of Rate of Taxable value Integrated tax Cess supply tax (State/UT) 1 2 3 4 5 6. Calculation of interest, penalty or any other amount Amount of tax due Sr. No. Description 1 2 1. Interest 2. Others (Please specify) Total 122 Integrated tax 3 CESS 4 Description 7. Tax, interest, late fee and any other amount payable and paid Sr. No. Amount payable Integrated CESS Debit entry no. Amount paid Integrated CESS tax tax 1 2 3 4 5 6 7 1. Tax Liab....
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....4 5 6 7 8 9 8A. Distribution of the amount of eligible ITC 8B. Distribution of the amount of ineligible ITC 9. Redistribution of ITC distributed to a wrong recipient (plus/minus) Original input tax credit distribution GSTIN ISD invoice ISD credit Re-distribution of input tax credit to the correct recipient of detail original No. Date note GSTIN of new No Date recipient 1 2 3 4 5 ISD invoice Input tax credit redistributed recipient No. Date Integrated Central State CESS Tax Tax Tax 6 7 8 9 10 11 12 9A. Distribution of the amount of eligible ITC 125 9B. Distribution of the amount of ineligible ITC 10. Late Fee On account of 1 Central Tax State/UT tax Debit Entry No. 4 2 3 Late fee 11. Refund claimed from electronic cash ledger Description 1 Fee Other Debit Entry Nos. 2 3 4 (a) Central Tax (b) State/UT Tax Bank Account Details (Drop Down) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name of Authorised Signatory Designation/Stat....
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....tegrated Tax Central Tax State/UT Tax 1 2 3 4 5 4. Amendments to details of tax deducted at source in respect of any earlier tax period Original details Revised details Month GSTIN of Amount paid to GSTIN Amount paid to Amount of tax deducted at source deductee deductee on of which tax is deductee deducted deductee on which tax is deducted Integrated Central State/UT Tax Tax Tax 2 3 4 5 6 7 8 5. Tax deduction at source and paid Description Amount of tax deducted 2 Amount paid 3 (a) Integrated Tax (b) Central Tax (c) State/UT Tax 6. Interest, late Fee payable and paid Description Amount payable Amount paid 2 3 (I) Interest on account of TDS in respect of (a) Integrated tax (b) Central Tax 129 (c) State/UT Tax (II) Late fee (a) Central tax (b) State/UT tax 7. Refund claimed from electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated Tax (b) Central Tax (c) State/UT Tax Bank Account Details (Drop Down) 8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated after payment of tax and submissions of return] Description T....
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.... default 2 Amount of interest Integrated Tax Central Tax 3 4 Late payment of TCS amount 133 State/UT Tax 5 6. Tax payable and paid Description 1 (a) Integrated Tax payable 2 Amount paid 3 Tax (b) Central Tax (c) State/UT Tax 7. Interest payable and paid Description Amount of Amount paid interest payable| 2 3 (a) Integrated tax (b) Central Tax (c) State/UT Tax 8. Refund claimed from electronic cash ledger Tax Interest Penalty Other Debit Entry Nos. 6 Description 1 2 3 4 5 (a) Integrated tax (b) Central Tax (c) State/UT Tax Bank Account Details (Drop Down) 9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submissions of return] Description 1 Tax paid in cash 2 Interest 3 (a) Integrated tax (b) Central Tax (c) State/UT Tax Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Instructions:- 134 Signature of Authorised Signatory Name of Authorised Signatory Designation/Status 135 1. Terms Used :- a. GSTIN :- b. TC....
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.... 4 5. 5.1 based the institute selected) 5.2 5.3 6 6.1 Enrolment sought as: Membership Number Membership Type (drop down will change Date of Enrolment / Membership Membership Valid upto Advocates registered with Bar (Name of Bar Council) Registration Number as given by Bar (1) Chartered Accountant holding COP (2) Company Secretary holding COP (3) Cost and Management Accountant holding COP (4) Advocate (5) Graduate or Postgraduate degree in Commerce (6) Graduate or Postgraduate degree in Banking (7) Graduate or Postgraduate degree in Business Administration (8) Graduate or Postgraduate degree in Business Management (9) Degree examination of any recognized Foreign University (10) Retired Government Officials 6.2 Date of Registration 6.3 Valid up to 7 7.1 7.2 8. 8.1 Retired Government Officials Date of Retirement Designation of the post held at the time of retirement Applicant Details Full name as per PAN Retired from Centre/ State Scanned copy of Pension Certificate issued by AG office or any other document evidencing retirement 8.2 Father's Name 8.3 Date of Birth 8.4 Photo 138 Mobile Number Landline Number Email id Professional Ad....
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....Appear before the undersigned on ----- - (date)………………………………. (Time)……………………. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits 142 Signature Name (Designation) Reference No. Form GST PCT-04 [See rule 83(4)] Date- To Name Address Enrollment Number Order of rejection of enrolment as GST Practitioner This has reference to your reply dated in response to the notice to show cause dated Whereas no reply to notice to show cause has been submitted; or Whereas on the day fixed for hearing you did not appear; or Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your enrolment is liable to be cancelled for following reason(s). 1. 2. The effective date of cancellation of your enrolment is >. 143 Signature Name (Designation) Form GST PCT-05 [See rule 83(6)] Authorisation / withdrawal of authorisation for Goods and Ser....
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....t mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the return for month of September to be filed 20th October 1 July 2 July Two Months Two Months B.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return September filed by 20th October 1 August 2 August One Month One Month B.3 Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42/43 and that have become payable in the return of September filed by 20th October 1 August 2 August One Month-high One Month-high C. Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November C.1 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and 147 will become payable in the return for month of October to be filed 20th November Two Months 1 August Tw....
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.... (Compensation to States) Act, 2017. Form GST PMT -01 [See rule 85(1)] Electronic Liability Register of Taxable Person (Part-II: Other than return related liabilities) (To be maintained at the Common Portal) Demand ID -- Demand date - Stay status Stayed/Un-stayed GSTIN/Temporary Id - Name (Legal) - Trade name, if any - Period - From ------- To -------- (dd/mm/yyyy) Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) (Amount in Rs.) Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Sr No. Date Reference Tax Ledger Descripti Type of (dd/ No. Period, used for on Transaction mm/ if dischargi yyyy) applica ble ng liability [Debit (DR) (Payable)] / [Credit (CR) (Paid)]/ Ta Interes Penalt Fe Other Total Ta Interes Penalt Fe Other Tota Status X t y e S X t y e S 1 (Staye d /Un- Reduction stayed (RD)/ Refund ) adjusted (RF)/] 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Note - 149 1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Comp....
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....sition scheme, transition etc. will be recorded in the credit ledger. 2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc. Refund claimed from the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection. 152 Reference No. 1. GSTIN - 2. Name (Legal) - 153 3. Trade name, if any Form GST PMT -03 [See rules 86(4) & 87(11))] Order for re-credit of the amount to cash or credit ledger on rejection of refund claim 4. Address - 5. Period/Tax Period to which the credit relates, if any - 6. Ledger from which debit entry was made for claiming refund - 7. Debit entry no. and date - 8. Application reference no. and date - 9. No. and date of order vide which refund was rejected 10. Amount of credit - Sr. No. Act (Central Tax/State Tax/ UT Tax Integrated Tax/ CESS) Date - From - To cash/credit ledger Tax Interest Amount of credit (Rs.) Penalty Fee Other Total 1 2 3 4 5 6 7 8 Signature Name Designation of the officer Note - 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' s....
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....STIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, and type of liability for which any debit has been made will also recorded under the head “descriptionâ€. 157 4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made will also be recorded under the head "description". 5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly. 6. Date and time of deposit is the date and time of generation of CIN as reported by bank. 7. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States) 158 Form GST PMT -06 [See rule 87(2)] Challan for deposit of goods and services tax CPIN > of information>> Challan Expiry Date -- GSTIN > Email address > Name (Legal) > Mobile No. > Address > Details of Deposit (All....
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....IN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank. 2. The application may be filed if CIN is not conveyed within 24 hours of debit. 3. Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person. 4. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; ‘Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States). FORM-GST-RFD-01 [See rule 89(1)] Application for Refund Select: Registered / Casual/ Unregistered/Non-resident taxable 1. GSTIN/Temporary ID: 2. Legal Name: 3. Trade Name, if any: 4. Address: 5. Tax Period: person From To 6. Amount of Refund Claimed: Act Tax Interest Penalty Fees Others Total Central Tax State Tax UT Tax Integrated Tax Cess Total 164 7. Grounds of Refund Claim: (select from the drop down): a. Excess balance in Electronic Cash ledger b. Exports of goods / services- With payment of Tax c. Exports of goods / services- Without payment of Ta....
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....rts (Yes/No) Col. 20: whether supply attracts reverse charge (Yes/No) Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No) Col. 22: GSTIN of e-commerce operator (if applicable) 168 Place Date Signature of Authorised Signatory (Name) Designation/ Status Statement 2: Statement in case of Application under rule 89 sub rule 2 (b) and (c): Exports with payment of Tax: Invoice Tax Period: . Whether tax on this Shipping bill/ Bill of export Tax payment option Integrated Tax invoice is paid on provisional basis EGM Details BRC/ FIRC Goods/ No. Date Value Services HSN UQC QTY Taxable value Port Code No. Date (G/S) With Integrated Tax Without Integrated Tax Rate (%) Amt. (Yes/No) Ref No. Date No. Date 1 2 3 4 5 15A 15B 6 7 8 9 10 11 12 13 14 15C 15D 15E 15F (* Shipping Bill and EGM are mandatory; - in case of goods; BRC/FIRC details are mandatory- in case of Services) 169 Place Date Signature of Authorised Signatory (Name) Designation/ Status Statement 3: Exports without payment of Tax: Invoice Tax Period: ...... Whether tax on this Shipping bill/ Bill of export invoice is EGM BRC/ Tax payment optio....
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....of recipient) Col. 17: Whether supply made to SEZ/SEZ developer (Yes/No) Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax) Col. 19: Deemed Exports (Yes/No) Col. 20: Whether tax on this invoice is paid on provisional basis (Yes/No) Col. 21 C/D: ARE (Application for Removal of Export) Col. 21 E: Date of receipt by SEZ/Developer (as per re warehousing certificate) Col. 21 F/G: Particulars of Payment Received (* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory; In case of Services: Particulars of Payment Received is mandatory) Place Date Signature of Authorised Signatory (Name) Designation/ Status 173 Statement 5: Statement in case of Application under rule 89 sub rule 2 (g): Refund by the EOU/ Recipient of Deemed Exports: Tax Period: . Invoice details GSTIN/ Name of State (in case of Integrated Tax Central Tax State Tax/ UT Tax CESS Col. 20/21/22/23 ARE Date of Receipt Col. Col. Col. unregistered unregistered 17 18 19 supplier No Date Goods/ Value Services HSN (G/S) supplier) Taxable value UQCOTY Rate (%) Rate Rate Rate Amt. Amt. (%) (%) (NA) Amt.....
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....ed to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. 177 FORM-GST-RFD-02 [See rules 90(2) & 95(2)] Acknowledgment Your application for refund is hereby acknowledged against Acknowledgement Number Date of Acknowledgement GSTIN/UIN/Temporary ID, if applicable Applicant's Name Form No. Form Description Jurisdiction (tick appropriate) : Centre Filed by State/ Union Territory: Tax Period Date and Time of Filing Reason for Refund Amount of Refund Claimed: Central Tax State Tax UT Tax Integrated Tax Cess Total Refund Application Details Tax Interest Penalty Fees Others Total Note 1: The status of the application can be viewed by entering ARN through Track Application Status" on the GST System Portal. Note 2: It is a system generated acknowledgement and does not require any signature. 178 Reference No. : Το FORM-GST-RFD-03 [See rule 90(3)] Deficiency Memo Date: (GSTIN/UIN/Temporary ID) (Name) (Address) Subject: Refund Application Reference No. (ARN). .Dated. Reg. Sir/Madam, This has reference to your above ment....
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....Tax Integrated Cess Tax Amount of refund/interest* claimed i. ii. Refund sanctioned on provisional basis (Order No....date) (if applicable) Refund amount inadmissible > Gross amount to be paid (1-2-3) iv. V. Amount adjusted against outstanding demand (if any) under the existing law or under the Act. Demand Order No...... date......, Act Period 182 ☠vi. Net amount to be paid *Strike out whichever is not applicable & 1. I hereby sanction an amount of INR to M/s sub-section (5) of section 54) of the Act/under section 56 of the Act@ @Strike out whichever is not applicable having GSTIN under (a) #and the amount is to be paid to the bank account specified by him in his application/ (b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above/ (c) an amount of -----rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of ----rupees is to be paid to the bank account specified by him in his application# . . #Strike-out whichever is not applicable. Or &2. I hereby credit an amount of INR of Section (...) of the Act. . &3....
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....rejection of application for refund (GSTIN/UIN/Temporary ID) (Name) (Address) ACKNOWLEDGEMENT No...... ARN......... Dated 1. Reference No. of Notice Date issue of 2. GSTINUIN 3. Name of business (Legal) 4. Trade name, if any 5. Reply to the notice 6. List of documents uploaded 7. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date DD/MM/YYYY 188 Signature of Authorised Signatory Name Designation/Status Signature of Authorised Signatory (Name) Designation/ Status FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN 2. Name : 3. Address 4. Tax Period (Quarter) 5. Amount of Refund Claim : From : Central Tax State Tax UT Tax Integrated Tax Cess Total 6. Details of Bank Account: a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC Amount ....
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..... Details of notice vide which additional Notice No. Notice date information sought 4. Reply 5. Documents filed 6. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. 192 Signature of Authorised Signatory Name Designation/Status Date Reference No.: To GSTIN - Name - Address - Form GST ASMT -04 [See rule 98(3)] Application Reference No. (ARN) .......... Dated...... Date Order of Provisional Assessment This has reference to your application mentioned above and reply dated-------, furnishing information/documents in support of your request for provisional assessment. Upon examination of your application and the reply, the provisional assessment is allowed as under: > The provisional assessment is allowed subject to furnishing of security amounting to Rs.---- (in words) in the form of (mode) and bond in the prescribed format by (date). Please note that if the bond and security are not furnished within the stipulated date, the provisional assessment order will be treated as null and void as if no such order has b....
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....guarantee by depositing with the Commissioner the bank guarantee as aforementioned; The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of provisional assessment under section 60; And if all dues of Integrated tax/ Central tax/ State tax/ Union territory tax or other lawful charges, which shall be demandable after final assessment, are duly paid to the Government along with interest, if any, within thirty days of the date of demand thereof being made in writing by the said Officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from the amount of bank guarantee or by endorsing his rights under the above-written bond or both; I/We further declare that this bond is given under the orders of the Central Government/ State Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s)....
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.... No.: To GSTIN Name Form GST ASMT -09 [See rule 98(7)] Date Address Application Reference No. dated .... Order for release of security or rejecting the application This has reference to your application mentioned above regarding release of ------ Rupees (in words)]. Your application has security amounting to Rs. been examined and the same is found to be in order. The aforesaid security is hereby released. Or Your application referred to above regarding release of security was examined but the same was not found to be in order for the following reasons: > Therefore, the application for release of security is rejected. 200 Signature Name Designation Date Reference No.: To GSTIN: Name: Address: Tax period- Form GST ASMT -10 [See rule 99(1)] Date: F.Y.- Notice for intimating discrepancies in the return after scrutiny This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have been noticed: > You are hereby directed to explain the reasons for the aforesaid discrepancies by - (date). If no explanation is received by the aforesaid date, it will be presumed that you have nothing to say ....
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....rom the date of service of this order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be initiated against you after the aforesaid period to recover the outstanding dues. Signature Name Designation 204 Reference No: To Name Address Form GST ASMT - 14 [See rule 100(2)] Date: Tax Period -- F.Y. Show Cause Notice for assessment under section 63 It has come to my notice that you/your company/firm, though liable to be registered under section of the Act, have/has failed to obtain registration and failed to discharge the tax and other liabilities under the said Act as per the details given below: OR Brief Facts - Grounds Conclusion - It has come to my notice that your registration has been cancelled under sub-section (2) of section 29 with effect from and that you are liable to pay tax for the above mentioned period. Therefore, you are hereby directed to show cause as to why a tax liability along with interest not be created against you for conducting business without registration despite being liable for registration and why penalty should not be imposed for violation of the provisions of the Act or the rules made thereunder....
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....erest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are hereby directed to make the payment by > failing which proceedings shall be initiated against you to recover the outstanding dues. 207 Signature Name 1. GSTIN /ID Form GST ASMT - 17 [See rule 100(4)] Application for withdrawal of assessment order issued under section 64 2. Name 3. Details of the order Reference No. Date of issue of order 4. Tax Period, if any 5. Grounds for withdrawal 6. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation / Status Date - 208 Reference No.: GSTIN/ID Name Address ARN- Form GST ASMT - 18 [See rule 100(5)] Date Date: Acceptance or Rejection of application filed under section 64 (2) The reply furnished by you vide application referred to above has been considered and found to be in order and ....
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.... provisions of the Act. 211 Signature Name Designation Reference No.: To, GSTIN Form GST ADT - 03 [See rule 102(1)] Name Date: Address Tax period - F.Y.(s) - Communication to the registered person for conduct of special audit under section 66 Whereas the proceedings of scrutiny of return /enquiry/investigation/... are going on; And whereas it is felt necessary to get your books of account and records examined and audited by ...(name), chartered accountant / cost accountant nominated by the Commissioner; You are hereby directed to get your books of account and records audited by the said chartered accountant / cost accountant. 212 Signature. Name Designation Reference No.: To, GSTIN Name Address Form GST ADT - 04 [See rule 102(2)] Date: Information of Findings upon Special Audit has been examined by Your books of account and records for the F.Y……….. --- (chartered accountant/cost accountant) and this Audit Report is prepared on the basis of information available / documents furnished by you and the findings/discrepancies are as under: Short payment Integrated tax Central tax State/UT tax Cess of Tax Interest Any o....
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....ssues on which the advance ruling is sought). ☠ப ☠☠☠17. I hereby declare that the question raised in the application is not (tick) - a. Already pending in any proceedings in the applicant's case under any of the provisions of the Act Already decided in any proceedings in the applicant's case under any of the provisions of the Act b. 18. Payment details Challan Identification Number (CIN) - Date - I, VERIFICATION (name in full and in block letters), son/daughter/wife of do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents is correct. I am making this application in my capacity as (designation) and that I am competent to make this application and verify it. Place Date 215 Signature Name of Applicant/Authorised Signatory Designation/Status Form GST ARA -02 [See Rule 106(1)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars 1 Advance Ruling No. 2 Date of communication of the advance ruling 3 GSTIN/User id of the appellant 4 Legal Name of the appellant. 5 Trade Name of the appellant (optional). 6 Address o....
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....bove; b. grant a personal hearing; and C. pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case. I, VERIFICATION (name in full and in block letters), son/daughter/wife of do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents are correct. I am making this application in my capacity as this application and verify it. (designation) and that I am competent to make Place Date Signature Name and designation of the concerned officer/ jurisdictional officer 218 Form GST APL - 01 [See rule 108(1)] Appeal to Appellate Authority 1. GSTIN/Temporary ID/UIN – 2. Legal name of the appellant - 3. Trade name, if any - 4. Address 5. Order no. - Order date - 6. Designation and address of the officer passing the order appealed against - 7. Date of communication of the order appealed against - 8. Name of the authorised representative - 9. Details of the case under dispute - (i) Brief issue of the case under dispute - (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount ....
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....ule 109(1)] Application to the Appellate Authority under sub-section (2) of Section 107 1. Name and designation of the appellant Name- Designation- Jurisdiction- State/Center- Name of the State- 2. GSTIN/Temporary ID/UIN- 3. Order no. 4. 5. 6. Details of the case under dispute- Date- Designation and address of the officer passing the order appealed against- Date of communication of the order appealed against- (i) Brief issue of the case under dispute- (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under dispute- Description a) Tax/Cess b) Interest c) Penalty d) Fees Other charges 7. Statement of facts- 8. Grounds of appeal- 9. Prayer- Central tax State/UT tax Integrated Cess tax 10. Amount of demand in dispute, if any - 224 Particulars of demand/refund, if any Place: Date: Particulars Central State/UT Integrated Cess Total tax tax tax a) Tax/ amount b) Interest total Amount of demand c) Penalty total total created, > if any (A) d) Fees total e) Other total charges a) Tax/ total Cess Amount b) Interest > total under dispute c) Penalty Λ (B....
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....disputed tax) Tax/Cess Central State/UT Integrated Cess Total amount tax tax tax total total total total Name of the Applicant: Designation/Status: Form GST APL - 06 [See rule 110(2)] Cross-objections before the Appellate Tribunal under sub-section (5) of section 112 Particulars Sr. No. 1 Appeal No. Date of filing - 2 GSTIN/Temporary ID/UIN- 3 Name of the appellant- 4 Permanent address of the appellant- 5 Address for communication- 6 Order no. Date- 7. 8. Designation and Address of the officer passing the order appealed against- Date of communication of the order appealed against- 9. Name of the representative- 10. Details of the case under dispute- (i) Brief issue of the case under dispute- (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under dispute Central tax State/UT tax Integrated tax Cess a) Tax b) Interest c) Penalty d) Fees e) Other charges (specify) (v) Market value of seized goods- 11 12 13 State or Union Territory and the Commissionerate (Centre) in which the order or decision was passed (Jurisdiction details)- Date of receipt of notice of appeal or ....
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....UT rated demand, if tax tax any a) Tax/Cess b) Interest c) Penalty Place: Date: demand created, if any (A) Amount d) Fees Other charges a) Tax/Cess b) Interest under c) Penalty dispute (B) d) Fees e) Other charges total Λ 2. GSTIN/Temporary ID/UIN- Name of the appellant/ officer- 3. Permanent address of the appellant, if applicable- 4. Address for communication- 5. Order appealed against Number Date- 6. Name and Address of the Appellate Tribunal passing the order appealed against- 7. Date of communication of the order appealed against- 8. Name of the representative 9. Details of the case under dispute: (i) Brief issue of the case under dispute with synopsis (ii) Description and classification of goods/ services in dispute (iii) Period of dispute (iv) Amount under dispute Description a) Tax/ Cess b) Interest c) Penalty d) Fees Central tax State/UT Integrated Cess tax tax e) Other charges (v) Market value of seized goods 10. Statement of facts 11. Grounds of appeal 12. Prayer 13. Annexure(s) related to grounds of appeal 237 I, , hereby solemnly affirm and declare that the information given hereinabov....
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....ible Total cenvat cenvat credit under credit availed existing under existing law Total cenvat credit unavailed under existing law (admissible as ITC of Value Duties and taxes paid law ED/ SAD CVD 240 central tax) (9-10) (b) Sr. no Invoice / Supplier's document registration Date no. Recipients' registration no. under existing Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax (For all registrations on the same PAN and in the same State) Invoice / Document no. under law Details regarding capital goods on which credit is not availed Value Taxes paid VAT [and ET] Total eligible VAT [and ET] credit under existing Total VAT [and ET] credit availed under existing law Total VAT [and ET] credit unavailed under existing law (admissible as ITC of State/UT tax) (8-9) existing law law 1 2 3 4 5 6 7 8 9 10 Total 7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6). Amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table 5(a) (under sections 140(3), 140(4)(b) and 140(6)) Details of inputs held in stock....
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.... behalf of principal under section 141 a. Details of goods sent as principal to the job worker under section 141 Sr. No. Challan No. Challan date Type of goods (inputs/ semi-finished/ finished) Details of goods with job- worker HSN Description Unit Quantity Value 1 2 3 4 5 6 7 8 9 b. 10. a. GSTIN of Job Worker, if available Total Details of goods held in stock as job worker on behalf of the principal under section 141 Sr. No. Challan No. Challan Date Type of goods (inputs/ semi-finished/ finished) Details of goods with job- worker HSN 1 3 4 5 Description 6 Unit Quantity Value 7 8 9 GSTIN of Manufacturer Total Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act Details of goods held as agent on behalf of the principal Sr. GSTIN of Principal No. Description Unit 1 2 3 4 b. Details of goods held by the agent 243 Details of goods with Agent Quantity Value 5 Input Tax to be taken 6 7 11. 12. Sr. No. GSTIN of Principal Description Unit 1 2 3 4 Details of credit availed in terms of Section 142 (11 (c)) Details of goods with Agent Quantity Value In....