TaxTMI 
TaxTMI 
Gujarat Goods and Services Tax (Second Amendment) Rules, 2017
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....f 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 rupees but the o....
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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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....ge 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 p....
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....upply of goods 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 rupee, for determination of value.- The rate of exchange for the determination of the value of taxable goods or services or both shall be t....
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....or Input Service 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 proport....
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.... the institution. 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 furnishedin FORM GSTR-6in 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....
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....unt 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 sub-rule (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 recip....
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....ed accountant 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 po....
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....lusively for 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 supplie....
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....t of 'D1' and 'D2' 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....
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....ion 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 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-sec....
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....uts and capital goods 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 alongwith applicable interest. Explanation.- For the purposes of this Chapter,- (1) the expressions "capital goods" shall include "plant and machine....
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....e same is different from the 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 MEAN....
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.... (b) the duplicate copy being 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 repres....
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.... issue; (d) name, address 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 characters-hyphen or dash and slash symbolised as "-" and "/" respectively, and any combinati....
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....egistered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period: Provided further that in 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 characters- hyphen or dash and slash symbolised as- "....
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....le 53. 55. Transportation 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 ces....
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....ered person shall keep 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....
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....s of input services utilised and the 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 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,....
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....nrolled under sub-rule (1) shall, where 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 o....
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....otified by the Commissioner, after including 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....
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....aim such refund in Part B of the return 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)....
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....ORM GSTR-5A on or before the twentieth day 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 fi....
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....the corresponding supplier has furnished 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 ou....
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.... GSTR-2 under section 38 has been extended, 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 cl....
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....h the details of corresponding outward supply 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....
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..... (3) Every registered person whose aggregate 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-10through 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 Uniqu....
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.... reject his application where it is found that the applicant 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 or....
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.... any statement prepared by the goods and services tax practitioner, 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 un-registered 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 Regis....
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..... 86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Acton 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 sub-rule (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 ....
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....f such payment shall be borne by the person making such payment. (4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated 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 accoun....
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....any tax, interest, penalty, fees or any other amount paid by him, other than refund 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 b....
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.... (g) a statement containing the number and date of invoices along with such other evidence 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 r....
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....y of services is the aggregate of the payments received during the relevant period for zero-rated 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 ....
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....und due to the said applicant on a provisional basis within a period not exceeding seven days from the 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 detai....
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....e re-credited to the electronic credit ledger by an order made in FORM GST PMT-03. Explanation.- For the purposes 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 witha 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 Commis....
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.... shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in 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....
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....nsumer Welfare Fund: Provided that a consumer may make application for reimbursement of legal expenses incurred by him 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, ....
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....asis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security 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 sub-section (2) of section 60 in FORM GST ASMT-05along 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 ....
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....awal of the summary assessment order in FORM GST ASMT-17. (5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (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-01in accordance with the provisions of sub-section (3) of the said section. (3) The proper officer authorised to conduct audit of the records and 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 supply of goods or services or both, the input tax credit availed and utilised, refund claimed, an....
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....An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned 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 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 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 - ....
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....onically or otherwise as may be notified by the Registrar, in FORM GST APL-06. (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 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 issue of 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 invol....
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....thorised in this behalf by the said authority has been allowed a reasonable 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....
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....y yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day; (b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-section (6) or sub-section (8) of section 140, specify separately the details of stock held on the appointed day; (c) in the case of a claim under sub-section (5) of section 140, furnish the following details, 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 maintaine....
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....lly in FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon. 119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of sub-section 14 of section 142 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. Consti....
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.... which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment: Provided that person shall not be selected as a Technical Member if he has attained the age of sixty-two years. 125. Secretary to the Authority.- The Additional 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 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 rate of tax on any supply of goods or services or the benefit of the 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 rate of tax on supply of goods or services or the benefit of input tax ....
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....credit has been passed on to the recipient by way of commensurate reduction in prices. (3)The Director General of Safeguards shall, before initiation of investigation, issue a notice to the interested parties containing, inter alia, information on the following, namely:- (a) the description of the goods or services in respect of which the proceedings have been initiated; (b) summary of 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 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 receipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in....
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....determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, 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 percent. from the date of collection of higher amount till the date of 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 ....
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....on 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/ VAT of 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 Tax State Tax UT Tax Integrate d Tax Cess supplier finished goods ☠held in sack 1 2 3 4 7 (a) Inputs held in stock 5 6 7 8 9 10 11 12 13 7 (b) Inputs contained in semi-finished or finished goods held in stock *In case it is not feasible to identify invoice, the principle of first-in-firstout 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/ Registrat Invoice */ Bill of entry Description of inputs held in No. ion under stock, inputs CX/ No. Date contained in semi- Unit Quantity Code (UQC) Qty Value** Amount of ITC claimed (Rs.) (As VAT of sup....
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....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/ No. Registrat *Invoice /Bill of entry Description of inputs held in ion under stock, inputs CX/ No. Date VAT of supplier contained in semi- finished or finished goods held in stock and capital goods Unit Quantity Code (UQC) Qty Value** (As Amount of ITC claimed (Rs.) adjusted by debit note/cred it note) Central Tax State Tax UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 5 (a) Inputs held in stock (where invoice is available) 5 (b) Inputs contained in semi-finished and finished goo....
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.... premises of job worker Date Description UQC Quantity Taxable value 6. Verification 2 3 4 5 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 Signature Name of Authorised Signatory Designation/Status..... 2. 1. (a) Legal name Form GST ENR-01 [See rule 58(1)] Application for Enrolment u/s 35 (2) [only for un-registered persons] (b) Trade Name, if any (c) PAN (d) Aadhaar (applicable in case of proprietorship concerns only) Type of enrolment Transporter Godown owner/operator Warehouse owner/operator 3. Cold storage owner/operator Constitution of Business (Please Select the Appropriate) (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) Others (Please specify) (ii) Partnership (iv) Private Limited Company (vi) Society/Club/Trust/Association of Persons (viii) Public Sector Undertaking (x) Limited Liability Partnership ....
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....ock/Taluka City/Town/Locality/Village State 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 4 State/UT Tax 5 Cess 6 being revised 10A. Intra-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] 10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 10B. Inter-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State) 10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax period Rate Gross Advance Place of Amount Cess Received/adjusted supply Integrated Central State/UT 1 2 3 4 5 6 7 I Information for the current tax period 11A. Advance a....
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....mmediate 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. Quarterly turnover information shall not be captured in subsequent returns. Aggregate turnover shall be auto-populated in subsequent years. 4. Invoice-level information pertaining to the tax period should be reported for all supplies as under: (i) For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-wise, should be uploaded in Table 4, including supplies attracting reverse charge and those effected through e-commerce operator. Outwards supply information in these categories are to be furnished separately in the Table. (ii) For all inter-State B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level details, rate-wise, should be uploaded in Table 5; and (iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise summary of supplies, rate-wise, should be uploaded in Table 7. 5. Table 4 capturing infor....
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.... required; (iii) Transactions effected through e-commerce operator attracting collection of tax at source under section 52 of the Act to be provided operator wise and rate wise; (iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made through e-commerce operator attracting collection of tax at source and Table 7A (2) to capture supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7A (1); (v) Table 7B (1) to capture gross inter-State supplies including supplies made through e-commerce operator attracting collection of tax at source and Table 7B (2) to capture supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7B (1); and (vi) Table 7B to capture information State wise and rate wise. 13. Table 9 to capture information of: (i) Amendments of B to B supplies reported in Table 4, B to C Large supplies reported in Table 5 and Supplies involving exports/ SEZ unit or SEZ developer/ deemed exports reported in Table 6; (ii) Information to be captured rate-wise; (iii) It also captures original informatio....
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....ose attracting reverse charge (From table 3 of GSTR-2) 3B. Supplies attracting reverse charge (From table 4A of GSTR-2) 4. Zero rated supplies made to SEZ and deemed exports Invoice details GSTIN of recipient Integrated Tax No. 1 2 3 Date Value 4 Rate Taxable value 5 6 Tax amount 7 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports 5. Debit notes, credit notes (including amendments thereof) issued during current period Details of original document Revised details of document or details of original Debit/Credit Rate Taxable Place of Amount of tax value supply (Name of Note State/UT) GSTIN No. Date GSTIN No. Date Value Integrated Central State Cess Tax Tax / UT Tax 12345678910 11 12 13 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 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: Date: Signatures Name of Authorised Signatory Designation/Status 1. GSTIN Form GSTR-2 [See rule 60(1)] Details....
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....11 12 1 14 15 16 17 18 19 6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]- If details furnished earlier were incorrect 6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect 6C. Debit Notes/Credit Notes [original] 6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 7. Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received Description Value of supplies received from Composition taxable Exempt supply Nil Rated supply person 2 3 4 Non GST supply 5 7A. Inter-State supplies 7B. Intra-state supplies 8. ISD credit received GSTIN of ISD ISD Document Details ISD Credit received Amount of eligible ITC No. Date Integrated Central State/ Cess Integrated Central State/UT Cess 1 8A. ISD Invoice 8B. ISD Credit Note Tax Tax UT Tax Tax Tax Tax 2 3 4 5 6 7 8 9 10 11 9. TDS and TCS Credit received GSTIN of Deductor/ Gross Sales Value Return Net Value Amount....
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....rectification of (d) Reduce mismatched credit note (e) Negative tax liability from previous tax periods Tax paid on advance in earlier tax periods and Reduce (f) adjusted with tax on supplies made in current Reduce tax period 13. HSN summary of inward supplies Sr. No. HSN Description UQC Total Total (Optional if HSN is Total Quantity value Taxable. Amount Value Integrated Central State/UT Cess Tax Tax Tax furnished) 1 3 4 5 6 7 8 9 10 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 therefrom Signatures..... Place: Date: /Status... Name of Authorised Signatory Designation Instructions - 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number Unique Identity Number Harmonized System of Nomenclature b. UIN: C. UQC: Unit Quantity Code d. HSN: e. POS: f. B to B: g. B to C: Place of Supply (Respective State) From one registered person to another registered person From registered person to unregistered person 2. Table 3 & 4 to capture information of: (i) (ii) (iii) Invoice-level ....
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....e. GSTIN not to be provided in case of export transactions. 7. Table 7 captures information on a gross value level. 8. An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible or ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as ITC. 9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in case of tax deducted at source in Table 9. 10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission of its return in Form GSTR-3. 11.Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose. 12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued should be reported in Table 10. 13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of....
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....Tax Deemed exports Exempted Nil Rated (vii) Non-GST supply Total 4. Outward supplies 4.1 Inter-State supplies (Net Supply for the month) Rate 1 Taxable Value 2 Amount of Tax Integrated Tax 3 CESS 4 A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise] B. Supplies attracting reverse charge-Tax payable by recipient of supply C. Zero rated supply made with payment of Integrated Tax D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS-[Rate wise] GSTIN of e-commerce operator 4.2 Intra-State supplies (Net supply for the month) Rate Taxable Value Amount of Tax Central Tax State/UT Tax Cess 1 2 3 5 A. Taxable supplies (other than reverse charge) [Tax Rate wise] B. Supplies attracting reverse charge- Tax payable by the recipient of supply C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS [Rate wise] GSTIN of e-commerce operator 4.3 Tax effect of amendments made in respect of outward supplies Rate Net differential value 1 2 (I) Inter-State supplies A Amount of Tax Integrated tax Central State....
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....(f) and adjusted with tax on supplies made in Reduce current tax period (g) Input Tax credit reversal/reclaim Add/Reduce 8. Total tax liability Rate of Tax Taxable value Amount of tax Integrated Central tax tax State/UT Tax CESS 2 3 4 5 6 1 8A. On outward supplies 8B. On inward supplies attracting reverse charge 8C. On account of Input Tax Credit Reversal/reclaim 8D. On account of mismatch/ rectification /other reasons 9. Credit of TDS and TCS Amount Integrated tax Central tax State/ UT Tax 2 3 4 (a) TDS (b) TCS 10. Interest liability (Interest as on ...............) On account of On account Output ITC liability claimed on interest on on mismatched of other claims or rectification mismatch invoice ITC excess reversal reduction Undue excess Credit of Interest Delay in Total liability payment interest carry of tax liability of forward mismatch [refer sec 50(3)] 1 2 3 4 5 6 7 8 9 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 11. Late Fee On account of Central Tax State/UT tax 1 2 3 Late fee 12. Tax payable and paid Part B Description Tax Paid Paid through ITC Tax Paid payable....
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....tax paid on advances earlier. 10. Utilization of input tax credit should be made in accordance with the provisions of section 49. 11. GSTR-3 filed without discharging complete liability will not be treated as valid return. 12. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the remaining liability, then he has to file the Part B of GSTR-3 again. 13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period have been discharged. 14. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on filing of valid GSTR 3. Form GSTR - 3A [See rule 68] Reference No: To GSTIN Name Address Notice to return defaulter u/s 46 for not filing return Tax Period - Type of Return - Date: Being a registered taxpayer, you are required to furnish return for the supplies made or received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not filed the said return till date. 2. You are, therefore, requested to furnish the said return within 15 days failing which the tax l....
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....ble ITC Details 1 Place of Supply (State/UT) Total Taxable value Amount of Integrated Tax 2 3 4 (A) ITC Available (whether in full or part) (1) Import of goods (2) Import of services (3) Inward supplies liable to reverse charge (other than 1 & 2 above) (4) Inward supplies from ISD (5) All other ITC (B) ITC Reversed (1) As per rules 42 & 43 of CGST Rules (2) Others (C) Net ITC Available (A) - (B) (D) Ineligible ITC (1) As per section 17(5) (2) Others Integrated Tax 2 Central Tax State/UT Tax Cess 3 4 5 5. Values of exempt, nil-rated and non-GST inward supplies Nature of supplies 1 Inter-State supplies Intra-State supplies 2 3 From a supplier under composition scheme, Exempt and Nil rated supply Non GST supply 6.1 Payment of tax Description Tax payable Paid through ITC Integrated Central State/UT Cess Tax paid TDS./TCS Tax/Cess Interest Late Fee Tax Tax Tax paid in cash 2 3 4 5 6 7 8 9 10 Integrated Tax Central Tax State/UT Tax Cess 6.2 TDS/TCS Credit TDS TCS Details Integrated Tax 2 Central Tax 3 State/UT Tax 4 Verification (by Authorised signatory) I hereby solemnly affirm and declare that the in....
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.... Original details Revised details Turnover Central Tax State/UT Turnover tax Central Tax State/UT Tax 1 2 3 4 5 6 7 8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Paid 2 Place of supply (Name of State /UT) 3 Amount Integrated Tax 4 Central Tax State/UT Tax Cess 5 6 7 1 (I) 8A. Information for the current quarter Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 8A (1). Intra-State supplies (Rate Wise) 8A (2). Inter-State Supplies (Rate Wise) 8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above] liability) 8B (1). Intra-State Supplies (Rate Wise) 8B (2). Intra-State Supplies (Rate Wise) (tax amount to be reduced from output tax II Amendments of information furnished in Table No. 8 (I) for an earlier quarter Year Quarter Amendment relating to information 8A(1) 8A(2) 8B(1) 8B(2) furnished in S. No.(select) 9. TDS Credit received GSTIN of Deductor Gross Value Amount 1 2 Central Tax 3 State/UT Tax 4 10. Tax pay....
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....es, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and Place of Supply (PoS) only if the same is different from the location of the recipient. 5. Table 5 to capture amendment of information provided in earlier tax periods as well as original/ amended information of debit or credit note received, rate-wise. Place of Supply (POS) to be reported only if the same is different from the location of the recipient. While furnishing information the original debit/credit note, the details of invoice shall be mentioned in the first three columns, While furnishing revision of a debit note/credit note, the details of original debit/credit note shall be mentioned in the first three columns of this Table, 6. Table 6 to capture details of outward supplies including advance and net of goods returned during the current tax period. 7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns. 8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued to be reported in Table 8. 9. TDS credit would be auto....
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....UT) Tax 1 2 3 4 5 7 8 9 10 11 6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh. Place of Invoice details Rate | Supply (State/UT) No. Taxable Value Amount Date Value 1 2 3 4 5 6 Integrated Tax 7 Cess 8 7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6. Rate of tax Total Taxable value Amount 1 2 Integrated 3 Central State/UT Tax 5 Cess 6 7A. Intra-State supply (Consolidated, rate wise) 7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise] Place of Supply (Name of State) 8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit note/credit notes and amendments thereof]. Details of original document Revised details of document or details of original Debit/Credit Notes Rate Taxable Value Amount Place of supply GSTIN No. Date GSTI No. Date Value Integrated Central State / Cess N Tax Tax UT Tax 2 3 4 5 6 7 8 9 10 11 12 13 14 8A. If the invoice details furnished earlier wer....
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....rom one registered person to another registered person From registered person to unregistered person 2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return. 3. The details in GSTR-5 should be furnished by 20th of the month succeeding the relevant tax period or within 7 days from the last date of the registration whichever is earlier. 4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC eligible on such import of goods. 5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period. 7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under: i. ii. 111. For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; For all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and For all B to C suppl....
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....ry Designation/Status Form GSTR-6 [See rule 65] Return for input service distributor 1. GSTIN 2. (a) Legal name of the registered person. (b) Trade name, if any. 3. Input tax credit received for distribution GSTIN Invoice details Rate Taxable of supplier No Date Value Amount of Tax Year Month value Integrated tax Central Tax State / UT CESS Tax 1 2 3 4 5 6 7 8 9 10 (Amount in Rs. for all Tables) 4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3). Description 1 Integrated Central State / UT CESS tax 2 Tax 3 Tax 4 5 (a) Total ITC available for distribution (b) Amount of eligible ITC (c) Amount of ineligible ITC 5. Distribution of input tax credit reported in Table 4. GSTIN of recipient/State, if recipient is unregistered 1 ISD invoice Distribution of ITC by ISD No. Date Integrated Tax Central Tax State / UT Tax CESS 2 3 4 5 6 7 5A. Distribution of the amount of eligible ITC 5B. Distribution of the amount of ineligible ITC 6. Amendments in information furnished in earlier returns in Table No. 3. Original details Revised details GSTIN No. Date GSTIN Rate Taxable Amount o....
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....d Recipients Units on filing of GSTR-6. 4. ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then in that case ISD has to separately register as Normal taxpayer. 5. ISD will have late fee and any other liability only. 6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which the inward supplies have been received. 7. Ineligible ITC will be in respect of supplies made as per Section 17(5). 8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its registered recipients units. 9. Table 7 in respect of mismatch liability will be populated by the system. 10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger. 1. GSTIN Form GSTR-6A [See Rule 59(3) & 65] Details of supplies auto-drafted form (Auto-drafted from GSTR-1) 2. (a) Legal name of the registered person if any (b) Trade name, 3. Input tax credit received for distribution. GSTIN Invoice details Rate Taxable Year Month (Amount in Rs. for all Tables) Amount of....
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....tory.. Name of Authorised Signatory Designation/Status.... Instructions - 1. Terms used: a) GSTIN: Goods and Services Tax Identification Number b) TDS: Tax Deducted at Source 2. Table 3 to capture details of tax deducted. 3. Table 4 will contain amendment of information provided in earlier tax periods. 4. Return cannot be filed without full payment of liability. Form GSTR 7A [See rule 66(3)] Tax Deduction at Source Certificate 1. TDS Certificate No. 2. GSTIN of deductor - - 3. Name of deductor - 4. GSTIN of deductee- 5. (a) Legal name of the deductee - (b) Trade name, if any - 6. Tax period in which tax deducted and accounted for in GSTR-7 – 7. Details of supplies Amount of tax deducted - Value on which tax deducted Amount of Tax deducted at source (Rs.) Integrated Tax Central State/UT Tax Tax 2 3 4 Signature Name Designation Office - Form GSTR - 8 [See rule 67(1)] Statement for tax collection at source 1. GSTIN 2. (a) Legal name of the registered person. (b) Trade name, if any. Auto Populated Auto Populated 3. Details of supplies made through e-commerce operator. Year Month (Amount in Rs. for all Tables) GSTIN of the sup....
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....period has been discharged. 5. Cash ledger will be debited for the refund claimed from the said ledger. 6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of GSTR-8. 7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of supplier. Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) 1 UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received. Year Month (Amount in Rs. for all Tables) Amount of tax GSTIN of Invoice/Debit Note/Credit Note Rate Taxable value supplier details No Date Value Integrated Central State/ CESS tax Tax UT Tax 1 2 3 4 5 7 8 9 10 3A. Invoices received 3B. Debit/Credit Note received 4. Refund amount. Integrated Central Tax State/UT Tax CESS tax 1 2 3 4 Bank 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 Name of Authorised Signatory. Designation/Status... Inst....
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.... (Any three will be mandatory) 10.2 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 authentication. Verification purpose of 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 Acknowledgment Application Reference Number (ARN) - You have filed the application successfully. GSTIN, if available: Legal Name: Form No.: Form Description: Date of Filing: Time of filing: Center Jurisdiction: State Jurisdiction: Filed by: Temporary reference number, (TRN) if any: Place: It is a system generated acknowledgement and does not require any signature. - Note The status of the application can be viewed through “Track Application Status" at dash board on the GST Portal. Form GST PCT-02 [See rule....
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....ut whichever is not applicable. (Name of Goods and Services Tax Practitioner) is Date: Place: Signature of the authorised signatory Name Designation/Status Part -B Consent of the Goods and Services Tax Practitioner I > do hereby solemnly accord my consent to act as the Goods and Services Tax Practitioner on behalf of (Legal name), GSTIN only in respect of the activities specified by (Legal name), GSTIN Date Place: Signature Name Enrolment No. Month Results of Matching after filing of the Returns of September (to be filed by 20th October) Bill of Entry No. /Invoice/Debit Note/Credit Note Date Number Taxable Value ITC/Output Liability Interest Integrated State Central / UT Cess Integrated Central State Cess A. Finally Accepted Input Tax Credit Details of Invoices, Debit and Credit Notes of the month of September that have matched A.1 1 September 2 September Nil A.2 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 1 by 20th September but mismatch was rectified in the return for the month of September filed by 20th October 2 August A.3 Nil Detail....
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..... Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December D.1 Details of Invoices, Debit and Credit Notes of the month of September that have been found to have mismatched and may become payable in the September ovember to be filed by 20th December in case mismatch not rectified in the return for Nil/Two Months by 20th November 1 2 September Form GST PMT -01 [See rule 85(1)] Electronic Liability Register of Registered Person (Part-I: Return related liabilities) (To be maintained at the Common Portal) GSTIN- Name (Legal)- Trade name, if any Tax Period - Act-Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All Sr. Date Reference Ledger Description Type of No. (dd/mm/ No. used for yyyy) discharging liability 1 2 3 4 5 Transaction [Debit (DR) (Payable)]/ [Credit (CR) (Paid)/] 6 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) Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total 7 8 9 10 11 12 13 14 15 16 17 18 Note- 1. A....
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....ect to the adjustment of the refund against any liability by the proper officer. 6. The closing balance in this part shall not have any effect on filing of return. 7. Reduction in amount of penalty would be automatic, based on payment made after show cause notice or within the time specified in the Act or the rules. 8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash ledger. Debit and credit entry will be created simultaneously. Form GST PMT -02 [See rule 86(1)] Electronic Credit Ledger of Registered Person (To be maintained at the Common Portal) GSTIN- Name (Legal) - Trade name, if any - Period From To -------- (dd/mm/yyyy) Act Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All (Amount in Rs.) Sr Date Refere Tax Description Transaction Credit/Debit Balance available No. (dd/m nce Period, (Source of Type m/ No. if any credit & [Debit (DR) yyyy) purpose of / Credit Central State UT Tax Tax Tax Integr CESS ated Total Central Tax State UT Tax Tax Integr CESS Total ated 1 3 Vision (CR) 5 Balance of Provisional cr....
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....T Tax Integrated Tax Cess 6. Reasons, if any 7. 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. Place Date Designation/Status....... Name of Authorized Signatory Signature '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 PMT -05 [See rule 87(1)] Electronic Cash Ledger (To be maintained at the Common Portal) 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 in Rs.) Balance (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Penalty Fee Others Sr. Date Tim Report Refere No. of e of ing nce Tax Descri Period, ption Type of deposit depo date No. if /Debit sit (by (dd/m bank) applicab le Transaction [Debit (DR) / Credit (CR)] Amount debited credited (Central T....
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....k's Indian Financial System Code (IFSC) Amount GST Reserve Bank f India IFSC of RBI Note: Charges to be separately paid by the person making payment. Particulars of depositor Name Designation/ Status (Manager, partner etc.) Signature Date GSTIN Paid Challan Information Taxpayer Name Name of Bank Amount Bank Reference No. (BRN)/UTR CIN Payment Date Bank Ack. No. (For Cheque/DD deposited at Bank's counter) Note -UTR stands for Unique Transaction Number for NeFT/RTGS payment. Form GST PMT -07 [See rule 87(8)] Application for intimating discrepancy relating to payment 1. GSTIN 2. Name (Legal) 3. Trade name, if any 4. Date of generation of challan from Common Portal 5. Common Portal Identification Number (CPIN) 6. Mode of payment (tick one) Net CC/DC NEFT/RTGS OTC banking 7. Instrument detail, for OTC Cheque/ Date payment only Draft No. Bank/branch on which drawn 8. Name of bank through which payment made 9. Date on which amount debited realized 10. Bank Reference Number (BRN)/ UTR No., if any 11. Name of payment gateway (for CC/DC) 12. Payment detail Central Tax State Tax UT Tax Integrated Tax Cess 13. Verifica....
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....as not been issued. h. Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa. i. Excess payment of tax, if any. j. Any other (specify). 8. 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 ☠DECLARATION (u/s 54(3)(ii)) 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 (u/s 54(3)(ii)) I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name - Designation/Status No ☠DECLARATION (See rule 89) I hereby declare that the Special Economic Zone unit /the Special ....
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....mit Rates Amit Rate Am: Col. 10 Col. 17 Col. 18 Col. 19 Col. 20 cl. 21 Col. 2 1 2 3 4 5 6 7 23A 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Col. 16: POS (only if different from the location 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 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) 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: Shipping bill/ Bill of export Tax payment option Inte Goods/ With Taxable Port No. Date Value Services HSN UQC QTY No. Date value Code (G/S) Integrated Tax Without Integrated Rate Tax (%) 1 2 3 4 5 15A 15B 6 7 8 9 10 11 12 - (* Shipping Bill and EGM are mandatory; – in case of goods; BRC/FIRC details are mandatory- in c....
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.... 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. Signatory. Date. Signature of Authorised (Name) Designation/ Status Statement 5: Statement in case of Application under rule 89 sub rule 2 (g): Refund by the EOU/ Recipient of Deemed Exports: Tax Period: State Central Invoice details ||Integrated GSTIN/ Name of unregistered State (in Tax Tax Tax/ UT Tax CESS case of unregistered Col. Col. 17 18 supplier Goods/ supplier) No Date Value Services HSN (G/S) Taxable value Rate Rate Rate Rate UQCQTY Amt. Amt. Amt. Amt. 2 3 4 5 6 7 24A 24B 8 (%) (%) (%) (NA) 9 10 11 12 13 14 15 16 17 18 Col. 17: POS (only if di....
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....m 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. Reference No. : To 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 mentioned application filed under section 54 of the Act. Upon scrutiny of your application, certain deficiencies have been noticed below: Sr No Description( select the reason from the drop down of the Refund application) 1. 2. Other { any other reason other than the reason select from the 'reason master'} You are advised to file a fresh refund application after rectification of above deficiencies Date: Place....
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....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. . to Consumer Welfare Fund under sub-section (...) &3. I hereby reject an amount of INR section (...) of Section (...) of the Act. & Strike-out whichever is not applicable to M/s having GSTIN under sub- Date: Place: Signature (DSC): Name: Designation: Office Address: Reference No. FORM-GST-RFD-07 [See rule 92(1), 92(2) & 96(6)] To (GSTIN/UIN/Temp.ID No.) (Name) (Address) Acknowledgement No. ....... Sir/Madam, Order for Complete adjustment of sanctioned Refund Part- A Date: Dated With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details below: Refund Calculation Amount of Refund claimed i. ii. Net Refund Sanctioned on Provisional Basis (Order No...date) Refund amount inadmissible rejected iii. > Refund admissible (i-ii-iii) iv. V. Re....
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....nt of Refund Claim : From To : 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 Amount f. IFSC MICR 7. Reference number and date of furnishing FORM GSTR-11 8. Verification I 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: Place: Signature of Authorised Signatory: Name: Designation Status: 1.GSTIN 2. Name 3. Address Form GST ASMT - 01 [See rule 98(1)] Application for Provisional Assessment under section60 4. Details of Commodity / Service for which tax rate / valuation is to be determined. Sr. No. HSN Name of commodity /service Tax rate Valuation Average monthly Central Sta....
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....rm 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 been issued. Signature of Authorised Signatory. Name. Designation / Status Date Form GST ASMT -05 [See rule 98(4)] Furnishing of Security 1. GSTIN 2. Name 3. Order vide which security is prescribed Order No. 4. Details of the security furnished Sr. No. Mode Reference no. Debit entry no. (for cash payment) Date Amount 1 2 3 4 5 Order date Name of Bank Note - Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order. 5. Declaration - (i) The above-mentioned bank guaranteeis submitted to secure the differential tax on the supply of goods and/or services in respect of which I/we have been allowed to pay taxes on provisional basis. (ii) (iii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee. The department will be at liberty t....
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....urther 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). Signature(s) of obligor(s). Date: Place: Witnesses (1) Name and Address Occupation (2) Name and Address Occupation Date. Place. Witnesses (1) Name and Address Occupation (2) Name and Address Occupation Accepted by me this.. .day of (month). (year) .of. (Designation) for and on behalf of the President of India./ Governor of (state)". Reference No.: To GSTIN - Name - Form GST ASMT -06 [See rule 98(5)] Address - Application Reference No. (ARN). Provisional Assessment order no. - Date Date Date: Notice for seeking additional information / clarification / documents for final assessment Please refer to your application and provisional assessment order referred to above. The following information / documents are required for finalization of provisional assessment: > You are, therefore, requested to provide the information /documents within a period of >from the date of receipt of th....
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....utiny This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have been noticed: > F.Y.- Return Date - Assessment order under section 62 The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return for the said tax period. From the records available with the department, it has been noticed that you have not furnished the said return till date. Therefore, on the basis of information available with the department, the amount assessed and payable by you is as under: Introduction Submissions, if any Discussions and Findings Conclusion Amount assessed and payable (Details at Annexure): (Amount in Rs.) Sr. Tax Period Act Tax Interest Penalty Others Total No. 1 2 3 4 5 6 7 8 Total Please note that interest 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 also informed that if you furnish the return within a period of 30 days from the date of service of this o....
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.... 6 7 8 Total Please note that interest 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. Place: Date: Signature Name Reference No.: To GSTIN/ID Name Form GST ASMT - 16 [See rule 100(3)] Address Tax Period - F.Y.- Assessment order under section 64 Preamble > Date: --- It has come to my notice that un-accounted for goods are lying in stock at godown -- (address) or in a vehicle stationed at (address & vehicle detail) and you were not able to, account for these goods or produce any document showing the detail of the goods. Therefore, I proceed to assess the tax due on such goods as under: Introduction Discussion & finding Conclusion Amount assessed and payable (details at Annexure) (Amount in Rs.) Sr. No. Tax Act Tax Interest, Penalty Others Total Period if any 1 2 3 4 5 6 7 8 Total Please note that interest has been ca....
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.... audit. In case of failure to comply with this notice, it would be presumed that you are not in possession of such books of account and proceedings as deemed fit may be initiated as per the provisions of the Act and the rules made thereunder against you without making any further correspondence in this regard. Signature ... Name Designation Reference No.: To, GSTIN Name Address Form GST ADT - 02 [See rule 101(5)] Date: Audit Report No. dated Audit Report under section 65(6) Your books of account and records for the F.Y. has been examined and this Audit Report is prepared on the basis of information available / documents furnished by you and the findings are as under: Short payment of Tax Interest Any other amount Integrated tax Central tax State/UT tax Cess [Upload pdf file containing audit observation] You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated against you under the provisions of the Act. Signature Name Designation Reference No.: To, GSTIN Form GST ADT - 03 [See rule 102(1)] Name Date: A....
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....ed (Tick whichever is applicable) :- (i) classification of goods and/or services or both. (ii) applicability of a notification issued under the provisions of the Act. (iii) determination of time and value of supply of goods or services or both. (iv) admissibility of input tax credit of tax paid or deemed to have been paid. (v) determination of the liability to pay tax 14. 15. 16. 17. 18. on any goods or services or both. (vi) whether applicant is required to be registered under the Act. (vii) whether any particular thing done by the applicant with respect to any goods and/or services or both amounts to or results in a supply of goods and/or services or both, within the meaning of that term. Question(s) on which advance ruling is required. Statement of relevant facts having a bearing on the question(s) raised. Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant's view point and submissions on issues on which the advance ruling is sought). I hereby declare that the question raised in the application is not (tick) - a. b. ப Already pending in any ....
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....gnature Name of Applicant/Authorised Signatory Designation/Status Form GST ARA -03 [See Rule 106(2)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars Remarks 1 Advance Ruling No. 2 Date of communication of the advance ruling DD/MM/YYYY 3 GSTIN, if any / User id of the person who had sought advance ruling 4 Legal Name of the person referred to in serial number 3. 5 Name and designation of jurisdictional officer / concerned officer 6 Email Address of jurisdictional officer / concerned officer 7 Mobile number of jurisdictional officer / concerned officer 8 Whether the jurisdictional officer / concerned officer wishes to be heard in person? Yes/No 9. Facts of the case (in brief) 10. Grounds of Appeal Prayer In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, may be pleased to: a. set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling as prayed above; 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),....
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....Central State/UT CESS no. tax tax tax tax tax tax 1 2 3 4 5 6 7 8 9 10 11 1. Interest Penalty 3. Late fee 4. (specify) 16. Whether appeal is being filed after the prescribed period - Yes/No 17. If 'Yes' in item 17 – (a) Period of delay - (b) Reasons for delay - 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: Name of the Applicant: Form GST APL - 02 [See rule 108(3)] Acknowledgment for submission of appeal Your appeal has been successfully filed against Reference Number- 1. 2. Date of filing- 3. Time of filing- 4. Place of filing- 5. Name of the person filing the appeal- 6. 7. Amount of pre-deposit- Date of acceptance/rejection of appeal- 8. Date of appearance- Time: 9. Court Number/ Bench Place: Date: Signature> Court:Bench: Name: Designation: On behalf of Appellate Authority/Appellate Tribunal/Commissioner / Additional or Joint Commissioner Date: Form GST APL - 03 [See rule 109(1)] Application to the Appellate Authority under sub-section (2) of Section 107 1. N....
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....spute (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 9. Whether the appellant wishes to be heard in person? 10. Statement of facts 11. Grounds of appeal 12. Prayer 13. Details of demand created, disputed and admitted Particulars Particulars Central State/UT Integrated Cess of demand tax tax tax Total amount , Interest Penalty total > d) Fees e) Other AV b) Amount under c) dispute Penalty (B) AV V total > A V total Interest > Amount Λ , 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: 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 Sr. No. Particulars 1 AppealNo. Date of filing - 2 GSTIN/Temporary ID/UIN- 3 Name of the appellant- 4 Permanent address of the appellant- 5 Address for communication- 6 ....
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.... State: 3. Appellate Order no. Date- 4. Designation and Address of the Appellate Authority passing the order appealed against- 5. Date of communication of the order appealed against- 6. 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: Description a) Tax/ Cess b) Interest c) Penalty d) Fees Other charges Central tax State/ UT tax Integrated Cess tax 7. Statement of facts- 8. Grounds of appeal- 9. Prayer- 10. Amount demanded, disputed and admitted: Particulars Particulars Centr State/ of demand, if al tax UT Inte grate Cess Total amount tax d tax any Amount total Signature Name of the Officer: Designation: Jurisdiction:- Form GST APL - 08 [See rule 114(1)] Appeal to the High Court under section 117 1. Appeal filed by -Taxable person / Government of 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 Tribun....
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....Pending 5 Tax payable on (5) ITC reversal relatable to [(3) and] (5) Turnover for which forms Pending Tax payable on (7) 6 7 8 9 Transition ITC 2- (4+6-7+9) 10 6. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)). Amount of unavailedcenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax (a) Sr. Invoice no Document no. Invoice / document Date Supplier's registration no. under existing law Recipients' registration no. under existing law Details of capital goods on which credit has been partially availed Value Duties and taxes Total eligible cenvat Total cenvat credit Total cenvat credit credit under existing availed under law existing law unavailed under existing law (admissible as ITC of central tax) (9-10) paid ED/ CVD SAD 1 2 3 4 5 6 7 8 9 10 Total 11 166 (b) Sr. no 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/ Docume nt no. Invoice / document Supplier's registration n....
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....tion 140(8)) Sl. No. Registration no. under existing law (Centralized) 2 Tax period to which the last return filed under the existing law pertains 3 Date of filing of the return specified in Column no. 3 4 Balance eligible cenvat credit carried forward in the said last return GSTIN of receivers (same PAN) of ITC of CENTRAL TAX /invoice Distribution document ITC of CENTRAL TAX transferred No. Date 5 6 7 8 9 168 ☠Total ▬▬▬▬▬▬▬▬▬▬▬ 9. Details of goods sent to job-worker and held in his stock on behalf of principal under section 141 a. Details of goods sent as principal to the job worker under section 141 Sr. Challan No. 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 Type of goods Date Details of goods with job- worker (inputs/semi-finished/ finished) HSN 1 3 4 5 D....