TaxTMI 
TaxTMI 
The Central Goods and Services Tax (Third Amendment) Rules, 2017.
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....uted; (c) in sub-rule (6), for the words and letters "IGST and CGST", the words "central tax, State tax, Union territory tax and integrated tax" shall be substituted; (ii) in rule 96, (a) in sub-rule(1), in clause (b), and (b) in sub-rule (3), after the words, figures and letters "FORM GSTR 3", the words and figures "or FORM GSTR-3B, as the case may be;" shall be inserted; (iii) after rule 96, the following rule shall be inserted, namely:- " 96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of - (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or (b) fifteen days after the expiry of one year, or such further perio....
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....seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer. (4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. (5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, inter alia, description, quantity or unit, make, mark or model, where applicable, and get it....
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....the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06. (5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or subsection (3) ....
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....pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 145. Recovery from a third person.- (1) The proper officer may serve upon a person referred t....
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....ter XIV of the Act and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him. (4) The property attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale. (5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the pay....
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....nt paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder: Provided that where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. (13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the property specified in sub-rule (12), shall be paid to the Government by the person to whom the title in such property is transferred. (14) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly....
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....re the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same. 154. Disposal of proceeds of sale of goods and movable or immovable property.- The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,- (a) first, be appropriated against the administrative cost of the recovery process; (b) next, be appropriated against the amount to be recovered; (c) next, be appropria....
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....Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on; (b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect. (3) Where the property attached is of perishable or hazardous nature....
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.... and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. (4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection. (5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particu....
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....orts (Select the type of supplier/ recipient) 1. Supplies to SEZ Unit g. 2. Supplies to SEZ Developer 3. Recipient of Deemed Exports Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer 11 8. h. Tax paid on a supply which is not provided, either wholly or partially, and for which invoice i. has not been issued Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa j. Excess payment of tax, if any k. Any other (specify) Details of Bank Account (to be auto populated from RC in case of registered taxpayer) a. Bank Account Number : b. Name of the Bank C. Bank Account Type d. Name of account holder e. Address of Bank Branch : f. IFSC g. MICR : 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No ☠DECLARATION I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name - Designation Status DECLARATION I hereby decla....
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....ice details Integrated Tax BRC/FIRC Amended Debit Note Credit Note of recipien SAC No. Date Value Rate t Taxable value Amt. Date No. Value (Integrated Tax) (If Any) Integrated Tax/ Amended (If any) Integrated Tax / Amended (If any) Net Integrated Tax = (11/8)+12-13 1 2 3 4 5 6 7 8 9 10 11 12 13 14 6A. Exports BRC/FIRC details are mandatory- in case of services 14 Refund Type: Export without payment of Tax-Accumulated ITC (GSTR-1: Table 6A) Statement-3 GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax EGM Details BRC/FIRC No. Date Value Goods/ Services HSN/ UQC SAC QTY No. Date Port Code Rate Taxable Amt. Ref No. Date No. Date value (G/S) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 6A. Exports Note-1. Shipping Bill and EGM are mandatory; - in case of goods. 2. BRC/FIRC details are mandatory- in case of Services 15 Statement 4 Supplies to SEZ/SEZ developer Refund Type: On account of supplies made to SEZ unit/ SEZ Developer (GSTR-1: Table 6B and Table 9) GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Amended Valu....
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....any in case of Last Return filed. Refund on account excess payment of tax (In case of taxpayer who filed last return GSTR-3 - table 12) Statement 7: Sr. No. Tax period Reference no. of return Date of filing return Tax Payable Integrated Tax Central Tax State/UTTax Cess 19 1 2 3 4 5678 Annexure-2 Certificate This is to certify that in respect of the refund amounting to INR > (in words) claimed by M/s - (Applicant's Name) GSTIN/ Temporary ID------- for the tax period , the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: This Certificate is not required 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. 20 20 FORM-GST-RFD-02 [See rules 90(1), 90(2) and 95(2)] Acknowledgment Your application for refund is hereby acknowledged against Acknowledgement Number Date o....
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....s has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*. > Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows: *Strike out whichever is not applicable Description 25 25 Integrated Tax TIPFO Total T Central Tax State/ UT tax Cess I P F O Total T I P F O Total T TIPFO Total 1. Amount of refund/interest* claimed 2. Refund sanctioned on provisional basis (Order No....date) (if applicable) 3. Refund amount > inadmissible 4. Gross amount to be paid (1-2-3) 5. Amount adjusted against outstanding demand (if any) under the existing law or under the Act. Demand Order No...... date....... Act Period 6. Net amount to be paid Note 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others *Strike out whichever is not applicable &1. I hereby sanction an amount of INR to M/s @Strike out whichever is not applicable having GSTIN under sub-section (5) of section 54) of the Act/under section 56 of the Act@ (a) and the amount is to be paid to the bank account spe....
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.... 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 Central Tax State/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 g. MICR : : From To : Amount Reference number and date of furnishing FORM GSTR-11 7. 8. I Verification as an authorised representative of > 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. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/notified by the Government. Date: Signatory: Place: Signature of Authorised Name: Designation/Status 30 30 FORM GST RFD-11 [See rule 964] Furnishing of bond or Letter of Undertaking for export of goods or services....
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....ent along with interest, if any, within fifteen 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 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 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). Signature(s) of obligor(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Accepted by me this. ...day of. Occupation Occupation (month). .of for and on behalf of the President of India.". (year) (Designation) Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 964) To The President of India (hereinafter called the "President"), acting through the proper officer I/We of... Serv....
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....cuments relevant to the proceedings under the Act are secreted in the business/residential premises detailed herein below Therefore,― ☠in exercise of the powers conferred upon me under sub-section (1) of section 67 of the Act, I authorize and require you to inspect the premises belonging to the above mentioned person with such assistance as may be necessary for inspection of goods or documents and/or any other things relevant to the proceedings under the said Act and rules made thereunder. OR ☠in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I authorize and require you to search the above premises with such assistance as may be 35 necessary, and if any goods or documents and/or other things relevant to the proceedings under the Act are found, to seize and produce the same forthwith before me for further action under the Act and rules made thereunder. Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the questions relevant to inspection / search operations, making of false statement or providing false evidence is punishable with imprisonment and /or fine under....
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....o proceedings under this Act are secreted in place(s) mentioned above. Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby order that you shall not/shall not cause to remove, part with, or otherwise deal with the goods except without the previous permission of the undersigned: Sr. No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 Place: Date: 39 Name and Designation of the Officer Signature of the Witnesses 1. 2. To: Name and address Signature > 40 40 FORM GST INS-04 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] I..................of...………………………….. ...hereinafter called "obligor(s)" am held and firmly bound to the President of India (hereinafter called "the President") and/or the Governor of .... ..(State) rupees to be paid to the (hereinafter called “the Governorâ€) in the sum of President / the Governor for which payment will be made. I jointly and severally bind myself and my heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; dated this ....
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....e Officer Reference No: To GSTIN/ID Name Address Tax Period FORM GST DRC - 01 [See rule 142(1)] F.Y. Section/sub-section under which SCN is being issued - SCN Reference No. (a) Brief facts of the case Date - Summary of Show Cause Notice 44 (b) Grounds (c) Tax and other dues Date: Act - Sr. Tax Act No. Period Place of supply (name of Tax / (Amount in Rs.) Others Total Cess State) 1 2 3 4 5 6 7 Total Reference No: To 45 GSTIN/ID Name Address SCN Ref. No. Statement Ref. No. FORM GST DRC -02 [See rule 142(1)(b)] Date - Date - Section/sub-section under which statement is being issued - Summary of Statement (a) Brief facts of the case (b) Grounds (c) Tax and other dues Date: (Amount in Rs.) Sr. Tax Act Place of Tax/ Others Total No. Period supply Cess (name of State) 1 2 3 4 5 6 7 Total FORM GST DRC-03 [See rule 142(2) & 142 (3)] Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement 1. GSTIN 2. Name 3. Cause of payment > Audit, investigation, voluntary, SCN, others (specify) > 4. Section under which voluntary payment is made 5. Details of show caus....
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....nd released, place of supply, others (specify) 3. Description of goods / services Sr. No. 4. Details of demand HSN Description (Amount in Rs.) Sr. Tax Turnover Place of supply Act Tax/ Cess Interest Penalty No. rate 1 2 3 4 5 7 5. Amount deposited Sr. No. Tax Period Act Tax/Cess Interest Penalty Others Total 1 2 3 4 5 6 7 8 50 50 Copy to Signature Name Designation Reference No.: FORM GST DRC - 08 [See rule 142(7)] Rectification of Order Preamble > (Applicable for orders only) Particulars of original order Tax period, if any Section under which order is passed Order no. Date of issue Provision assessment order Order date ARN, if applied for Date of ARN no., if any Date: rectification Your application for rectification of the order referred to above has been found to be satisfactory; It has come to my notice that the above said order requires rectification; Reason for rectification - > Details of demand, if any, after rectification (Amount in Rs.) Sr. No. Tax rate Turnover Place of supply Act Tax/ Cess Interest Penalty 2 3 4 5 7 The aforesaid order is rectified in exercise of the powers conferred under secti....
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....15 days from the date of auction. The possession of the goods shall be transferred to you after you have made the full payment of the bid amount. Place: Date: 54 ... Signature Name Designation Demand order no.: Reference no. of recovery: Period: FORM GST DRC - 12 [See rule 144(5) & 147(12] Sale Certificate This is to certify that the following goods: Sr. No. 1 Date: Date: Schedule (Movable Goods) Description of goods 2 Quantity 3 Schedule (Immovable Goods) Building Floor No./ Flat No. No. Name of the Premises Stree Villag Road Localit Distric Stat y/ t e PIN Code Latitude Longitude (optional) (optional) /Building t e 1 2 3 4 5 6 7 8 9 10 Schedule (Shares) Sr. No. Name of the Company Quantity Value 1 2 3 4 have been sold to auction of the goods held for recovery of rupees .at.. ..in public in accordance with the provisions of section 79(1)(b)/(d) of the > Act and rules made thereunder on (Purchaser) has been declared to and the said.. be the purchaser of the said goods at the time of sale. The sale price of the said goods was received on.. The sale was confirmed on.. Place: Date: 55 Signature Name De....
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....e. Place: Date: 57 52 Signature Name Designation FORM GST DRC-15 [See rule 146] APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE To The Magistrate /Judge of the Court of Demand order no.: Date: Period Sir/Ma'am, This is to inform you that as per the decree obtained in your Court on the day of 20....... by of 20..., a sum of rupees ------ ...(name of defaulter) in Suit No. is payable to the said person. However, the said person is under the provisions of the > Act vide order number - dated ---- liable to pay a sum of rupees You are requested to execute the decree and credit the net proceeds for settlement of the outstanding recoverable amount as mentioned above. Place: Date: 58 Proper Officer/ Specified Officer To GSTIN - Name - Address - Demand order no.: Reference no. of recovery: Period: FORM GST DRC - 16 [See rule 147(1) & 151(1)] Date: Date: Notice for attachment and sale of immovable/movable goods/shares under section 79 Whereas you have failed to pay the amount of Rs. being the arrears of tax/cess/interest/penalty/ fee payable by you under the provisions of the > Act. The immovable goods mentioned in the Table....
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.... Demand order no.: Reference number of recovery: Period: Date: Date: Certificate action under clause (e) of sub-section (1) section 79 do hereby certify that a sum of Rs... has been demanded from and is payable by M/s holding GSTIN .......under > Act, but has not been paid and cannot be recovered from the said defaulter in the manner provided under the Act. > The said GSTIN holder owns property/resides/carries on business in your jurisdiction the particulars of which are given hereunder: - > You are requested to take early steps to realise the sum of rupees defaulter as if it were an arrear of land revenue. Place: Date: Signature Name Designation from the said FORM GST DRC - 19 [See rule 156] To, Magistrate, > Demand order no.: Reference number of recovery: Period: Date: Date: Application to the Magistrate for Recovery as Fine A sum of Rs. > is recoverable from > holding > on account of tax, interest and penalty payable under the provisions of the Act. You are requested to kindly recover such amount in accordance with the provisions of clause (f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate. Details....
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....r the > Act. Proceedings have been launched against the aforesaid taxable person under section > of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person has a - >account in your > having account no. >; or property located at >. In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I (name), (designation), hereby provisionally attach the aforesaid account / property. No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department. or The property mentioned above shall not be allowed to be disposed of without the prior permission of this department. Copy to 67 Signature Name Designation Reference No.: To Name Address FORM GST DRC - 23 [See rule 159(3), 159(5) & 159(6)] Date: (Bank/ Post Office/Financial Institution/Immovable property registering authority) Order reference No. - Date - Restoration of provisionally attached property / bank account under section 83....
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....ceedings stood immediately before disposal of appeal or revision. The revised amount of demand after giving effect of appeal / revision is given below: Financial year: (Amount in Rs.) Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State/UT tax Integrated tax Cess Place: Date: 70 70 Designation Signature Name FORM GST CPD-01 [See rule 162(1)] Application for Compounding of Offence GSTIN/Temporary ID Address 1. 2. Name of the applicant 3. 4. 5. 6. The violation of provisions of the Act for which prosecution is instituted or contemplated Details of adjudication order/notice Reference Number Date Tax Interest Penalty Fine, if any Brief facts of the case and particulars of the offence (s) charged: 7. Whether this is the first offence under the Act 8. 9. 10. If answer to 7 is in the negative, the details of previous cases Whether any proceedings for the same or any other offence are contemplated under any other law. If answer to 9 is in the affirmative, the details thereof 71 DECLARATION (1) I shall pay the compounding amount, as may be fixed by the Commissioner. (2) I understand that I cannot claim....