TaxTMI 
TaxTMI 
Notifying certain rules.
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....), the Government, hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Second Amendment) Rules, 2017. (2) They shall come into force on the 1st day of July, 2017. 2. In the Andhra Pradesh Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:- ============= Document 1GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017)-Notifying certain rules - Notification- Orders - Issued. G.O.Ms.No. 275 REVENUE (COMMERCIAL TAXES-II) DEPARTMENT Dated:30-06-2017. Read the following: 1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published in Extraordinary issue of Andhra Pradesh Gazette No.16, Part. IV.B, Dt:07-06-2017. 2. G.O.Ms.No.227, Revenue (CT-II) Department, Dt:22-06-2017. 3. From the Commissioner, Commercial Taxes, A.P., Vijayawada Letter No.CCW/ GST/74/2015, dated 28.6.2017. ****** ORDER: The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated:30-06-20....
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....(4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall- (a) (b) (c) be the open market value of such supply; if the open market value is not available, be the value of supply of goods or services of like kind and quality; if the value is not determinable under clause (a) or (b), be the value as determined by the application of rule 30 or rule 31, in that order: Provided that where the goods are intended for further supply as such by the recipient, the value shall, at the option of the supplier, be an amount equivalent to ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person: Provided further that where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the open market value of the goods or services. 29. Value of supply of goods made or received through an agent.-The value of supply of goods between the principal and his agent shall- (a) be the open market value of the goods being supplied, or at the option of the supplier, be ninety per c....
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....ual to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency: Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money: Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India. Provided also that a person supplying the services may exercise the option to ascertain the value in terms of clause (b) for a financial year and such option shall not be withdrawn during the remaining part of that financial year. (b) at the option of the supplier of services, the value in relation to the supply of foreign currency, including money changing, shall be deemed to be- (i) (ii) one per cent. ....
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....of goods repossessed from a defaulting borrower, who is not registered, for the purpose of recovery of a loan or debt shall be deemed to be the purchase price of such goods by the defaulting borrower reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession. (6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp. (7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL. 33. Value of supply of services in case of pure agent.- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient....
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....value of supply is inclusive of integrated tax or, as the case may be, central tax, State tax, Union territory tax, the tax amount shall be determined in the following manner, namely,- Tax amount = (Value inclusive of taxes X tax rate in % of IGST or, as the case may be, CGST, SGST or UTGST) ÷ (100+ sum of tax rates, as applicable, in %) Explanation.- For the purposes of the provisions of this Chapter, the expressions- (a) “open market value†of a supply of goods or services or both means the full value in money, excluding the integrated tax, central tax, State tax, Union territory tax and the cess payable by a person in a transaction, where the supplier and the recipient of the supply are not related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made; (b) "supply of goods or services or both of like kind and quality" means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely ....
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....be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16. (2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax liability of the registered person for the month in which the details are furnished. (3) The registered person shall be liable to pay interest at the rate notified under sub-section (1) of section 50 for the period starting from the date of availing credit on such supplies till the date when the amount added to the output tax liability, as mentioned in sub-rule (2), is paid. (4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re- availing of any credit, in accordance with the provisions of the Act or the provisions of this Chapter, that had been reversed earlier. 38. Claim of credit by a banking company or a financial institution.- A banking company or a financial institution, including a non-banking financial company, engaged in 6 the supply of services by way of accepting deposits or extending loans or advances that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted ....
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....C where, "C" is the amount of credit to be distributed, "t1" is the turnover, as referred to in section 20, of person Râ‚ during the relevant period, and "T" is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20; (e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient; (f) the input tax credit on account of central tax and State tax or Union territory tax shall- (i) in respect of a recipient located in the same State or Union territory in which the Input Service Distributor is located, be distributed as input tax credit of central tax and State tax or Union territory tax respectively; (ii) in respect of a recipient located in a State or Union territory other than that of the Input Service Distributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the aggregate of the amount of input tax credit of central tax and State tax or Union territory tax that qualifies for distribution to such recipient in accordance with clause (d); (g) ....
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.... claiming credit in special circumstances.- (1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,- (a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person. (b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the common portal in FORM GST ITC- 01 to the effect that he is eligible to avail the input tax credit as aforesaid; (c) the declaration under clause (b) shall clearly specify the details relating to....
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....o of the value of assets of the new units as specified in the demerger scheme. (2) The transferor shall also submit a copy of a certificate issued by a practicing chartered accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation, lease or transfer of business has been done with a specific provision for the transfer of liabilities. (3) The transferee shall, on the common portal, accept the details so furnished by the transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC- 02 shall be credited to his electronic credit ledger. (4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account. 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (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 attribute....
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....th Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule; (j) the amount of credit attributable to non-business purposes if common inputs and input services are used partly for business and partly for non-business purposes, be denoted as 'D2', and shall be equal to five per cent. of C2; and (k) the remainder of the common credit shall be the eligible input tax credit attributed to the purposes of business and for effecting supplies other than exempted supplies but including zero rated supplies and shall be denoted as 'C3', where,- C3=Câ‚‚- (D1+D2); (1) the amount 'C3' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax; (m) the amount equal to aggregate of 'Dâ‚' and 'D2' shall be added to the output tax liability of the registered person: Provided that where the amount of input tax relating to inputs or input services used partly for the purposes other than business and partly for effecting exempt supplies has been identified and segregated at the invoice level by the registered person, the same shall be included in ‘Tâ‚' and 'T2' respectively, and the rem....
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....ut tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero- rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger; (c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the date of the invoice for such goods: Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause, the value of 'A' shall be arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof and the amount 'A' shall be credited to the electronic credit ledger; Explanation.- An item of capital goods declared under clause (a) on its receipt shall not attract the provisions of sub-section (4) of section 18, if it is subsequently covered under this clause. 12 (d) the aggregate of the amounts of 'A' credited to the electronic credit ledger under clause (c), to be denoted as ‘To', shall be the comm....
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.... of section 29, be determined in the following manner, namely,- (a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of 13 the corresponding invoices on which credit had been availed by the registered taxable person on such inputs; (b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years. Illustration: Capital goods have been in use for 4 years, 6 month and 15 days. The useful remaining life in months= 5 months ignoring a part of the month Input tax credit taken on such capital goods= C Input tax credit attributable to remaining useful life= C multiplied by 5/60 (2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and State tax. (3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of....
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....d machinery" as defined in the Explanation to section 17; (2) for determining the value of an exempt supply as referred to in sub-section (3) of section 17- (a) the value of land and building shall be taken as the same as adopted for the purpose of paying stamp duty; and (b) the value of security shall be taken as one per cent. of the sale value of such security. Chapter VI TAX INVOICE, CREDIT AND DEBIT NOTES 46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,- (a) (b) name, address and Goods and Services Tax Identification Number of the supplier; 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; date of its issue; name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (c) (d) (e) name and address of the recipient and the address of delivery, alon....
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....y an endorsement “SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX†or “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: Provided also that a registered person may not issue a tax invoice in accordance with the provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions, namely,- (a) the recipient is not a registered person; and (b) the recipient does not require such invoice, and shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies. 47. Time limit for issuing tax invoice.- The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service: Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking fina....
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....ure or digital signature of the supplier or his authorised representative: Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule: Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act. 50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,- (a) (b) name, address and Goods and Services Tax Identification Number of the supplier; 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; date of its issue; name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; description of goods or services; amount of advance taken; rate of tax (central tax, State t....
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....pecial characters- hyphen or dash and slash symbolised as “-†and “/†respectively, and any combination thereof, unique for a financial year; date of its issue; ૮) name, address and Goods and Services Tax Identification Number of the recipient; (c) (d) (e) description of goods or services; (f) amount paid; (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and (j) signature or digital signature of the supplier or his authorised representative. 53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:- (a) (b) (c) (d) the word "Revised Invoice", wherever applicable, indicated prominently; name, address and Goods and Services Tax Identification Number of the supplier; nature of th....
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....characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as- "-", "/" respectively, and any combination thereof, unique for a financial year; 20 20 (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number of the recipient to whom the credit is distributed; (e) amount of the credit distributed; and (f) signature or digital signature of the Input Service Distributor or his authorised representative: Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above. (2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numb....
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....ct quantity being supplied is not known); taxable value; 21 21 - (vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee; (2) (viii) place of supply, in case of inter-State movement; and (ix) signature. The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namely:— (a) the original copy being marked as ORIGINAL FOR CONSIGNEE; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) (3) (4) (5) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER. Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138. Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods. Where the goods are being transported in a semi knocked down or completely knocked down condition - (a) (b) the supplier shall issue the complete invoic....
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....ong with the particulars of the stock stored therein. (6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person. (7) Every registered person shall keep the books of account at the principal place of business and books of account relating to additional place of business mentioned in his certificate of registration and such books of account shall include any electronic form of data stored on any electronic device. (8) Any entry in registers, accounts and documents shall not be erased, effaced or overwritten, and all incorrect entries, otherwise than those of clerical nature, shall be scored out under attestation and thereafter, the correct entry shall be recorded and where the registers and other documents are maintained electronically, a log of every entry edited or deleted shall be maintained. (9) Each volume of books of account maintained manually by the registered person shall be serially numbered. (10) Unless proved otherwise, if any docu....
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....nward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally. (17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and when required by the proper officer. (18) Every registered person shall, on demand, produce the books of accounts which he is required to maintain under any law for the time being in force. 57. Generation and maintenance of electronic records.- (1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within a ....
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....icer on demand. 25 59. Chapter VIII Returns Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Chief Commissioner. (2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the (3) (a) invoice wise details of all - (i) inter-State and intra-State supplies made to the registered persons; and (ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons; (b) consolidated details of all - (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for invoices issued previ....
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....the common portal and the said recipient may include the same in FORM GSTR-2. (5) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2. (6) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal and the said deductee may include the same in FORM GSTR-2. (7) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2. (8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the - 61. (a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons; (b) i....
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....scharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger. (3) The return furnished under sub-rule (1) shall include the - (a) invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons; and (b) consolidated details of outward supplies made. (4) A registered person who has opted to pay tax under section 10 from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return under rules 59, 60 and 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. Explanation.– For the purposes of this sub-rule, it is hereby declared that the person shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme. (5) A register....
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....tion Centre notified by the Chief Commissioner. (2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR- 4A on the common portal after the due date of filing of FORM GSTR-7. (3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1). 67. Form and manner of submission of statement of supplies through an e- commerce operator.- (1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or from a Facilitation Centre notified by the Chief Commissioner, containing details of supplies effected through such operator and the amount of tax collected as required under sub-section (1) of section 52. (2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the common portal after the due date of filin....
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.... the common portal. 71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3),....
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.... to or more than the claim of input tax credit after taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid return. 74. Final acceptance of reduction in output tax liability and communication thereof.- (1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. 31 (2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched 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. 75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of t....
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....ith the details furnished by the supplier.- The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1, (a) State of place of supply; and (b) net taxable value: Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly. Provided further that the Chief Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein. 79. Communication and rectification of discrepancy in details furnished by the e- commerce operator and the supplier.- (1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule ....
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....ms 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 Chief Commissioner. (2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR-11. 83. Provisions relating to a goods and services tax practitioner.-(1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Chief Commissioner for enrolment as goods and services tax practitioner by any person who, 34 (i) is a citizen of India; (ii) is a person of sound mind; (iii) is not adjudicated as insolvent; (iv) has not been convicted by a competent court; and satisfies any of the following conditions, namely:- (a) that he is a retired officer of the Commercial Tax Department of any State Govern....
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....under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner. (5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Chief Commissioner against such order. (6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of authorisation. (7) Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner sha....
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....e 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. 36 Chapter IX Payment of Tax 85. Electronic Liability Register.- (1) The electronic liability register specified under sub- section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register. (2) (3) The electronic liability register of the person shall be debited by- (a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person; (b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person; (c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or sect....
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....be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03. (5) Save as provided in the provisions of this Chapter, no entry shall be made directly in the electronic credit ledger under any circumstance. (6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. Explanation. For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal. 87. Electronic Cash Ledger.- (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount. (2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common porta....
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....umber shall be generated by the collecting bank and the same shall be indicated in the challan. (7) On receipt of the Challan Identification Number from the collecting bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the common portal shall make available a receipt to this effect. (8) Where the bank account of the person concerned, or the person making the deposit on his behalf, is debited but no Challan Identification Number is generated or generated but not communicated to the common portal, the said person may represent electronically in FORM GST PMT-07 through the common portal to the bank or electronic gateway through which the deposit was initiated. (9) Any amount deducted under section 51 or collected under section 52 and claimed in FORM GSTR-02 by the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger in accordance with the provisions of rule 87. (10) Where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash....
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....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: 40 40 Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies: Provided also that refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in the last return required to be furnished by him. (2) The application under sub-rule (1) shall be accompanied by any of the following documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish that a refund is due to the applicant, namely:- (a) the reference number of the order and a copy of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court resulting in such refund or reference number of the payment of the amount specified in sub- section (6) of section 107 and sub-secti....
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.... 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; (1) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees: Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54; (m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees: Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub- section (8) of section 54; Explanation.- For t....
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....ed duty structure, refund of input tax credit shall be granted as per the following formula - Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC÷ Adjusted Total Turnover} - tax payable on such inverted rated supply of goods Explanation. For the purposes of this sub rule, the expressions "Net ITC†and “Adjusted Total turnover" shall have the same meanings as assigned to them in sub-rule (4). 90. Acknowledgement.- (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of....
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....nd to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable: Provided that in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07. (2) Where the proper officer or the Chief Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund. (3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the....
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....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 Chief Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of the statement of the outward supplies furnished by the corresponding suppliers in FORM GSTR-1. (2) An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02. (3) The refund of tax paid by the applicant shall be available if- (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any; (b) name and Goods and Services Tax Identification Number or Unique Identity Numb....
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....rovisions 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, Union territory tax or the chief Commissioner of state tax as the case may be, and a copy of such intimation shall be transmitted to the common portal. (6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07. (7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory 46 tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD-06. (8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax. 97. Consumer Welfare Fund.- (1) All credits to the Co....
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.... commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application; 47 (b) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or, as the case may be, State Government; (c) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant; (d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act; (e) to recover any sum due from any applicant in accordance with the provisions of the Act; (f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant; (g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (h) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance a....
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.... provisions of the Act and the rules made thereunder. Explanation. For the purposes of this rule, the expression “amount†shall include the amount of integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the transaction. (5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for information and records required for finalization of assessment under sub-section (3) of section 60 and shall issue a final assessment order, specifying the amount payable by the registered person or the amount refundable, if any, in FORM GST ASMT-07. (6) The applicant may file an application in FORM GST ASMT- 08 for the release of the security furnished under sub-rule (4) after issue of the order under sub-rule (5). (7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09 within a period of seven working days from the date of the receipt of the application under sub-rule (6). 99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the ....
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....(3) The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books of account are maintained and the returns and statements furnished under the provisions of the Act and the rules made thereunder, the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of the supply of goods or services or both, the input tax credit availed and utilised, refund claimed, and other relevant issues and record the observations in his audit notes. (4) The proper officer may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply and the proper officer shall finalise the findings of the audit after due consideration of the reply furnished. (5) On conclusion of the audit, the proper officer shall inform the findings of audit to the registered person in accordance with the provisions of sub-section (6) of section 65 in FORM GST ADT-02. 102. Special Audit.- (1) Where special audit is required....
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.... in the case of an applicant, in the manner specified in rule 26. 107. Certification of copies of the advance rulings pronounced by the Appellate Authority. A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to- - (a) the applicant and the appellant; (b) the concerned officer of central tax and State or Union territory tax; (c) the jurisdictional officer of central tax and State or Union territory tax; and (d) the Authority, in accordance with the provisions of sub-section (4) of section 101 of the Act. 51 Chapter - XIII Appeals and Revision 108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Chief Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. (2) (3) The grounds of appeal and the form of verification as contained in FORM GST APL- 01 shall be signed in the manner specified in rule 26. A certified copy of the decision or order appealed again....
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....ertified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued. (5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty five thousand rupees. (6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112. 111. Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL....
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....f the appeal. 113. Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. (2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal. 114. Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26. 115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court. 116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub- section (2) of section 116 is found, upon an enquiry into the matter, guilty of misco....
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.... 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) thereof; (iv) the quantity in case of goods and the unit or unit quantity code the amount of eligible taxes and duties or, as the case may be, the value added tax [or entry tax] charged by the supplier in respect of the goods or services; and (v) the date on which the receipt of goods or services is entered in the books of account of the recipient. (3) The amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the common portal. (4) (a) (i) A registered person, holding stock of goods which have suffered tax at the first point of their sale in the State and the subsequent sales of which are not subject to tax in the State availing credit in accordance with the proviso to sub-section (3) of section 140 shall be allowed to avail input tax credit on goods held in stock on the appointed day in respect of which he is not in possession of any document evidencing payment of value added tax. (ii....
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....ld 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. S 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. 122. 123. Chapter XV Anti-Profiteering Constitution of the Authority.- The Authority shall consist of,- (a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and (b) four Technical Members who are or have been Commissioners of State tax or central tax or have held an equivalent post under the existing law, to be nominated by the Council. Constitution of the Standing Committee and Screening Committees.- (1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Centr....
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....o 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,- 128. (i) (ii) to (iii) 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; 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 credit the recipient by way of commensurate reduction in prices; to order, (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and....
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....d other persons who may have information related to the proceedings for furnishing their reply. 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 writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records. 130. Confidentiality of information.- (1) Notwithstanding anything contained in sub- rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis. (2) The D....
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.... 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 registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Andhra Pradesh State Goods and Services Tax Act, as the case may be. 136. Monitoring of the order.- The Authority may require any authority of central tax, State tax or Union territory tax to monitor implementation of the order passed by it. 137. Tenure of Authority.- The Authority shall cea....
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....n case it is not feasible to identify invoice, the principle of first-in-first out may be followed. 65 99 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/ Invoice */ Registrat Bill of entry Description of inputs held in Unit Qty No. ion under stock, inputs CX/ VAT of supplier No. Date contained in semi- Quantity Code (UQC) Value** (As Amount of ITC claimed (Rs.) finished or finished goods held in adjusted by debit note/cred it note) Central Tax State Tax UT Tax Integr Cess ated Tax stock, capital goods ✓ 1 2 3 4 5 6 7 8 9 10 11 12 13 8 (b) Inputs contained in semi-finished or finished goods held in stock 8 (c) Capital goods in stock * In case it is not feasible to identify invoice, principle of first in and first out may be followed. ** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice 66 99 9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable] a) N....
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....ription of inputs Unit Qty No. Registration entry held in stock, inputs under CX/ contained in semi- Quantity Code VAT of No. Date supplier finished or finished goods held in stock and capital goods (UQC) Value** (As adjusted by debit note/credit Amount of ITC claimed (Rs.) Central Tax State Tax UT Tax note) Integrated Tax Cess 1 2 3 4 5 (a) Inputs held in stock (where invoice is available) 5 7 8 9 10 11 12 13 5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available) 70 70 5 (c) Capital gods held in stock (where invoice available) 5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock (where invoice not available) 5 (e) Capital goods held in stock (where invoice not available) * (1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed. (2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market price ** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of....
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....ment Transporter Godown owner/operator о 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 ☠(ii) Partnership (iv) Private Limited Company (vi) Society/Club/Trust/Association of Persons ☠(viii) Public Sector Undertaking ☠(x) Limited Liability Partnership (xi) Local Authority ☠(xii) Statutory Body (xiii) Foreign Limited Liability ☠(xiv) Foreign Company Registered (in India) Partnership (xv) Others (Please specify) 4. Name of the State District 5. Jurisdiction detail Centre State 6. 7. (a) Date of commencement of business Particulars of Principal Place of Business Address Building No./Flat No. Name of the Premises/Building City/Town/Locality/Village Taluka/Block State Latitude (b) 75 Contact Information Floor No. Road/Street District PIN Code Longitude ☠☠☠□ ☠☠Office Email Address Mobile Number (c) Nature of premises Own Leased (d) Rented Office Telephone number ....
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.... authentication. 13. List of documents uploaded (Identity and address proof) 14. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: For office use Signature Name of Authorised Signatory Designation/Status... Enrolment no. - Date - 78 Form GSTR-1 [See rule (59(1)] Details of outward supplies of goods or services 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. (a) Aggregate Turnover in the preceding Financial Year (b) Aggregate Turnover - April to June, 2017 Year Month 4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6 (Amount in Rs. for all Tables) Place of GSTIN/ UIN Invoice details No. Date Value Rate Taxable value Integrated Tax Amount Central Tax State/ UT Tax Cess Supply (Name of State/UT) 1 3 4 5 7 8 9 10 11 4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through e- commerce operator 4B. Supplies attracting tax on reverse charge basi....
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.... Value Amount Place of supply document GSTIN Inv. Inv. GSTIN Invoice Shipping Value Notes or refund vouchers No. Date bill No Date No. Date 1 2 3 4 8 9 10 11 Integrated Central Tax Tax State / Cess UT Tax 12 13 14 15 16 5 6 7 9A. If the invoice/Shipping bill details furnished earlier were incorrect 9B. Debit Notes/Credit Notes/Refund voucher [original] 9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof] 10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7 Rate of tax 1 Total Taxable value 2 Amount Integrated Central Tax period for which the details are 3 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) 81 10B (1). Out of supplies mentioned at 10B, va....
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....s and Services Tax Identification Number Unique Identity Number c. UQC: Unit Quantity Code Harmonized System of Nomenclature Place of Supply (Respective State) d. HSN: e. POS: f. B to B: From one registered person to another registered person g. B to C: From registered person to unregistered person 2. The details in GSTR-1 should be furnished by 10th of the month succeeding the relevant tax period. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year. 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 informat....
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.... “0†tax amount heading in Table 6A and 6B. 12. Table 7 to capture information in respect of taxable supply of: (i) B to C supplies (whether inter-State or intra-State)with invoice value upto Rs 2,50,000; (ii) Taxable value net of debit/credit note raised in a particular tax period and information pertaining to previous tax periods which was not reported 85 earlier, shall be reported in Table 10. Negative value can be mentioned in this table, if 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 attracti....
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.... GSTR 6) 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any Year Month 3. Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4 GSTIN/ UIN Invoice details Rate Taxable Amount value No. Date Value Tax Tax Integrated Central State/ Cess UT Place of Supply (Name of State/UT) Tax 1 2 3 4 5 6 7 8 9 10 11 3A. Supplies other than those 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 GSTIN of recipient Invoice details Integrated Tax No. 1 2 3 Date Value 4 Rate 5 Taxable value 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 Note Rate Taxable Place of value supply (Name of State/UT) Amount of tax 88 GSTIN No. DateGSTIN No Date Value Tax UT Cess 123456789 10 11 12 13 14 Verific....
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....es/credit notes issued and their subsequent amendments] invoice Details of Revised details of Rate Taxable original Amount value invoice/Bill of Place Whether of input or supply input Amount of ITC available Cess entry No service/ GSTIN No. Date GSTIN No. Date Value Integrated Central State/UTCess Tax Tax Tax Integrated Central State/UT Capital Tax Tax Tax goods/ Ineligible for ITC) 1 2 3 4 5 6 7 8 9 10 11 12 13 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] 91 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 7A. Inter-State supplies 7B. Intra-state supplies 8. ISD credit received Composition taxable person 2 Value of suppl....
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....Addition and reduction of amount in output tax for mismatch and other reasons Description Add to or reduce Amount from output liability Integrated Central State CESS Tax Tax / UT Tax 1 2 3 4 5 6 ITC claimed on mismatched/duplication of (a) Add invoices/debit notes (b) Tax liability on mismatched credit notes Add Reclaim on account of rectification of (c) Reduce mismatched invoices/debit notes Reclaim on account of 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 94 13. HSN summary of inward supplies Sr. No. HSN Description UQC| Total Total Total (Optional if HSN is furnished) Quantity value Taxable Amount Value Integrated Central State/UT Cess Tax Tax Tax 1234567891011 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Place: Date: Signatures... Name of Authorised Signatory Designation/Status 95 Instructions ....
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.... seven digits bill of entry number. 5. Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer. 6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well as original/ amended information of debit or credit note. 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 les....
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.... TCS 99 Form GSTR-3 [See rule 61(1)] Monthly return Year Month 1. GSTIN Legal name of the registered person 2. (a) (b) Trade name, if any Auto Populated Auto Populated Part-A (To be auto populated) (Amount in Rs. for all Tables) 3. Turnover Sr. Type of Turnover Amount No. 1 2 3 (i) Taxable [other than zero rated] (ii) Zero rated supply on payment of Tax Zero rated supply without payment of (iii) (iv) (v) Exempted (vi) Tax Deemed exports 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 100 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 4 5 A. Taxable supplies ....
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....educe from Integrated Central State CESS output liability tax / UT tax 2 3 4 5 6 ITC claimed on mismatched/duplication (a) Add of invoices/debit notes 102 (b) Tax liability on mismatched credit notes Add Reclaim on rectification of mismatched (c) Reduce invoices/Debit Notes Reclaim on rectification of mismatch (d) Reduce credit note Negative tax liability from previous tax (e) Reduce periods Tax paid on advance in earlier tax periods (f) and adjusted with tax on supplies made in current tax period Reduce (g) Input Tax credit reversal/reclaim Add/Reduce 8. Total tax liability Rate of Tax Taxable value Amount of tax Integrated Central State/UT Tax CESS tax tax 2 3 4 5 6 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) (b) TDS TCS Interest liability (Interest as on ………………………………… 10. On account of Output ITC On Undue exces....
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....interest, late fee etc. by utilising credit available in electronic credit ledger and cash ledger. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received. 7. Table 4.1 will not include zero rated supplies made without payment of taxes. Table 4.3 will not include amendments of supplies 8. 9. 10. originally made under reverse charge basis. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes, advances paid and adjustments made out of tax paid on advances earlier. Utilization of input tax credit should be made in accordance with the provisions of section 49. GSTR-3 filed without discharging complete liability 11. 12. 13. 14. will not be treated as valid return. 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. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period have been discharged. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic....
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....3 Central Tax 4 State/UT Tax Cess 5 6 (a) Outward taxable supplies (other than zero rated, nil| rated and exempted) (b) Outward taxable supplies (zero rated) (c) Other outward supplies (Nil rated, exempted) (d) Inward supplies (liable to reverse charge) (e) Non-GST outward supplies 3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders Supplies made to Unregistered Persons Supplies made to Composition Taxable Persons Supplies made to UIN holders 4. Eligible 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 Inte....
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....(Name d Tax Tax Tax of State/ UT) 1 8 9 10 11 12 13 14 2 3 4 5 6 7 5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect 111 5B. Debit Notes/Credit Notes [original)] 5C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 6. Tax on outward supplies made (Net of advance and goods returned) Rate of tax 1 Turnover Composition tax amount 2 Central Tax 3 State/UT Tax 4 7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6 Quarter Rate Original details Revised details Turnover Central Tax State/UT Turnover Central State/UT tax Tax Tax 1 2 3 4 5 6 7 8 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 Central State/ UT Tax Cess Tax 4 Tax 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). ....
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.... (iii) Table 4A to capture inward supplies from registered supplier other than reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1 and GSTR-5; Table 4B to capture inward supplies from registered supplier attracting reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1; Table 4C to capture supplies from unregistered supplier; (iv) Table 4D to capture import of service; (v) (vi) Tax recipient to have the option to accept invoices auto populated/ add invoices, 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 furn....
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....Cess 1 2 3 4 5 6 7 8 9 4. Amendment in the details furnished in any earlier return Original Revised details details Differential ITC (+/_) Bill of entry Bill of entry Rate Taxable Amount value Amount of ITC available No Date No Date Value Tax Integrated Cess Integrated Cess Integrated Cess Tax tax 1 2 3 4 5 6 7 8 9 10 11 12 13 5. Taxable outward supplies made to registered persons (including UIN holders) Invoice details Rate Taxable GSTIN/ UIN No. Date Value Amount Place of value Integrated Central Tax Tax State Cess Supply (Name of UT State/UT) 118 ▬▬▬▬▬▬▬▬▬▬Tax 1 2 3 4 7 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 Taxable Amount Supply Value (State/UT) No. 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 2 Integrated 3 Central State/UT Tax 5 Cess 6 7A. Intra....
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....terest Late fee Cess 3 4 5 6 tax (b) Central Tax (c) State/UT Tax (d) Cess Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signatures of Authorised Signatory Name of Authorised Signatory Designation/Status 121 Instructions:- 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number 122 b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: e. POS: Harmonized System of Nomenclature Place of Supply (Respective State) f. B to B: g. B to C: From 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 f....
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.... 1 2 1. Interest 2. Others (Please specify) Total 124 Amount of tax due Integrated tax CESS 3 4 7. Tax, interest, late fee and any other amount payable and paid Sr. No. Description Amount payable Integrated CESS Debit entry no. Amount paid tax Integrated tax CESS 1 2 3 4 5 6 7 1. Tax Liability (based on Table 5 & 5A) 2. Interest (based on Table 6) 3. Others (Please Specify) 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 125 Signature Name of Authorised Signatory 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 2 Amount of Tax Year Month value Integrated tax Central State/UT Tax Tax CESS 4 5 7 8 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 ....
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....unt Details (Drop Down) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name of Authorised Signatory Designation/Status 128 Instructions:- 1. 129 a. GSTIN :- Terms Used :- Goods and Services Tax Identification Number b. ISD :- C. ITC: - Input Service Distributor Input tax Credit. 2. 3. 4. 5. 6. GSTR-6 can only be filed only after 10th of the month and before 13th of the month succeeding the tax period. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR-6. 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. ISD will have late fee and any other liability only. 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. Ineligible ITC will be in respect of supplies made as 7. per Section 17(5). 8. 9. 10. Mismatch liability be....
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....ctronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated Tax (b) Central Tax (c) State/UT Tax Bank Account Details (Drop Down) 8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated after payment of tax and submissions of return] Description 1 Tax paid in cash 2 Interest Late fee 3 4 (a) Integrated Tax (b) Central Tax (c) State/UT Tax Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. 132 Place: Date: Signature of Authorised Signatory Name of Authorised Signatory Designation/Status 133 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. 1. TDS Certificate No. - 2. GSTIN of deductor - 3. Name of deductor - 4. GSTIN of deductee- Form GSTR 7A [See rule 66(3)] Ta....
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....tate/UT Tax Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. 136 Place: Date: Signature of Authorised Signatory Name of Authorised Signatory Designation/Status Instructions:- 1. a. 137 Number b. 2. 3. Terms Used :- GSTIN :- Goods and Services Tax Identification TCS :- Tax Collected at source An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged. TCS liability will be calculated on the basis of table 3 4. and table 4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax 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 p....
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....(9) Degree examination of any recognized Foreign University (10) Retired Government Officials Retired from Centre/ State Scanned copy of Pension Certificate issued by AG office or any retirement Applicant Details Full name as per PAN Father's Name other document evidencing retirement Landline Number Email id 8. 8.1 8.2 8.3 Date of Birth 8.4 Photo 8.5 Gender 8.6 Aadhaar 8.7 PAN 8.8 Mobile Number 8.9 8.10 9. 9.1 9.2 9.3 9.4 9.5 9.6 District 9.7 State 9.8 PIN Code 10. Qualification Details Professional Address Building No./ Flat No./ Door No. Floor No. Name of the Premises / Building Road Street Lane Locality / Area / Village (Any three will be mandatory) 10.1 Qualifying Degree 10.2 Affiliation University / Institute Consent I on behalf of the holder of Aadhaar number give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. Verific....
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....t your enrolment is liable to be cancelled for following reason(s). 1. 2. The effective date of cancellation of your enrolment is >. Signature Name (Designation) 145 Form GST PCT-05 [See rule 83(6)] Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner To The Authorised Officer Central Tax/State Tax. Sir/Madam PART-A I/We >: Sr. List of Activities No. 1. To furnish details of outward and inward supplies 2. To furnish monthly, quarterly, annual or final return 3. To make deposit for credit into the electronic cash ledger 4. To file an application for claim of refund 5. To file an application for amendment or cancellation of registration 2. The consent of the Check box attached herewith*. *Strike out whichever is not applicable. (Name of Goods and Services Tax Practitioner) is Date Place 146 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 GSTIN only in respect of the activities specified by (Legal name), Date 1....
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....ere found to have mismatched in the return of the month of August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and 149 150 will become payable in the return for month of October to be filed 20th November 1 August 2 August Two Months Two Months Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return for October to be filed by 20th November One Month One Month C.2 1 September 2 September C.3 Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will become payable in the return of October return to be filed by 20th November September 1 2 September One Month-high One Month-high D. Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December D.1 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 return for November to be filed by 20th December in case mismatch not rectified ....
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....atus liability [Credit (CR) X t y e S X t y e S 1 (Staye (Paid)]/ Reduction (RD)/ Refund adjusted (RF)/] d/Un- stayed 1 2 3 4 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Note - 152 1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded accordingly. 2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly. 153 3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here. 4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive. 5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject 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 ....
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....t ledger Sr. No. Act (Central Tax/State Tax Interest Amount of credit (Rs.) Penalty Fee Other Total Tax/ UT Tax Integrated Tax/ CESS) 1 2 3 4 5 6 7 8 Signature Name Designation of the officer Note - 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' 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) 157 158 Form GST PMT -04 [See rules 85(7), 86(6) & 87(12)] Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register 1. GSTIN 2. Name (Legal) 3. Trade name, if any 4. Ledger / Register in which discrepancy Credit ledger register Cash ledger Liability noticed 5. Details of the discrepancy Date Type of tax Type of discrepancy Amount involved Central Tax State Tax UT 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 Name ....
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....ss' stands for Goods and Services Tax(Compensation to States) 161 Form GST PMT -06 [See rule 87(2)] Challan for deposit of goods and services tax CPIN > Date > Challan Expiry Date -- GSTIN Name (Legal) > > Email address > Mobile No. > Address > Details of Deposit (All Amount in Rs.) Government Major Head Tax Interest Penalty Minor Head Fee Others Total Central Tax (----) Government of India State (Name) Integrated Tax (----) CESS (----) Sub-Total State Tax 162 (----) UT (Name) UT Tax Total Challan Amount Total Amount in words Mode of Payment (relevant part will become active when the particular mode is selected) ☠e-Payment (This will include all modes of e-payment such as CC/DC and net banking. Taxpayer will choose one of this) ☠Over the Counter (OTC) Bank (Where cash or instrument is proposed to be deposited) Cash Details of Instrument Cheque ☠Demand Draft ☠NEFT/RTGS Remitting bank Beneficiary name Beneficiary Account Number (CPIN) Name of beneficiary bank Beneficiary Bank's Indian Financial System Code (IFSC) Amount GST Reserve Bank f India IFSC of RBI Note: Charges to be separately ....
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....thers Total Central Tax State Tax UT Tax Integrated Tax Cess Total 7. Grounds of Refund Claim: (select from the drop down): a. Excess balance in Electronic Cash ledger b. Exports of goods / services- With payment of Tax c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated d. On account of assessment/provisional assessment/ appeal/ any other order i. Select the type of Order: Assessment/Provisional Assessment/ Appeal/ Others ii. Mention the following details: 1. Order No. 2. Order Date 3. Order Issuing Authority 4. Payment Reference No. (of the amount to be claimed as refund) (If Order is issued within the system, then 2, 3, 4 will be auto populated) e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)) f. On account of supplies made to SEZ unit/ SEZ Developer or recipient of Deemed Exports i. Select the type of supplier/ recipient: 168 1. Supplier to SEZ Unit 2. Supplier to SEZ Developer 3. Recipient of Deemed Exports g. Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued h. Tax paid on an intra-State supply which is subsequen....
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....e return) Annexure-1 Statement containing the number and date of invoices under 89 (2) (h) of CGST Rules, For Inward Supplies: As per GSTR-2 (Table 4): Tax Period: GSTIN/ Name of unregistered Invoice details State (in case of Integrated Tax Central Tax State Tax/ UT Tax CESS Col. 20/21/22/23 Col. Col. Col. supplier No Goods/ Date Value Services HSN Taxable value unregistered supplier) Rate UQC QTY Rate Ami. Rate Ami. Rate Amt. Rate, Am. 17 Entegrated Center For Cess 1 2 3 4 (G/S) 5 6 7 24A 24B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Col. 17: POS (only if different from the location of recipient) Col. 18: Indicate if supply attracts reverse charge (Yes/No) Col. 19: Eligibility of ITC as (inputs/capital goods/input services/none) Col. 20/21/22/23: Amount of ITC available 170 For Outward Supplies: As per GSTR-1 (Table 5): Invoice details Tax Period: Integrated Central Tax Tax State Tax/ UT Tax Cess GSTIN/ UIN Goods/ Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22 No. Date Value services HSN Taxable Value Rate Rate Rate Rate UQC QTY Amt Amt Amt Amt (%) (%) (%) (NA) (G/S) 2 3 4 5 ....
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.... (G/S) UQC QTY Amt (%) (%) Rate Rate Rate Amt Amt (%) GSTIN/ UIN No. Date No. 1234567 23A 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23C 23D 23E 23F 23G Rate (NA) Ref Amt Date 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) Col. 23 C/D: ARE (Application for Removal of Export) Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate) Col. 23 F/G: Particulars of Payment Received 174 (* In case of Goods: ARE and Date of Receipt by SEZ/Developer are mandatory; In case of Services: Particulars of Payment Received is mandatory) 175 GSTR 5- Table 6 Tax Period: Invoice details Integrated Tax State Tax/ Central Tax Cess ARE UT Tax Col. 1 Col. Col. Col. Col. Col. Goods/ 16 17 18 119 20 Date of Receipt Payment Details....
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....ollected and paid ] Order Details (issued in pursuance of Section 77 (1) and (2): Order No: Order Date: GSTIN/UIN Details of invoice covering transaction considered as intra –State / inter-State transaction earlier| Transaction which were held inter State / intra-State supply subsequently Name Invoice details Integrated Central State Cess (in case B2C) Tax Tax Tax Tax Place of Supply Integrated Central Tax State Tax (only if different Cess Place of Supply (only if different from the location No. Date Value Taxable Amt Amt Amt Amt of recipient) Amt Amt Amt Amt from the location of recipient) Value 179 2 3 4 5 6 8 10 11 12 13 14 15 Statement 7: Statement in case of application filed under rule 89(2)(k) Refund on account excess payment of tax Sr. No. Tax period Reference no. of Date of return Excess amount available in Liability Register filing return Integrated Tax Central Tax State Tax Cess 2 3 4 5 6 7 8 180 181 Annexure-2 [See rule 89 (2) (m)] Certificate This is to certify that in respect of the refund amounting to INR > (in words) claimed by M/s · (Applicant's Name) GSTIN/ Temporary ID------- ....
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....nal basis: Date: Place: Sr. Description No Central Tax State Tax UT Tax Integrated Tax Cess Amount of refund i. claimed 10% of the amount ii. claimed as refund 111. iv. (to be sanctioned later) Balance amount (i-ii) Amount of refund sanctioned Bank Details Bank Account No. as V. per application Name of the Bank vi. Address of the Bank vii. /Branch IFSC viii. MICR ix. 186 Signature (DSC): Name: Designation: Office Address: Payment Advice No: - FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5) & 94] Payment Advice To PAO/ Treasury/ RBI/Bank Refund Sanction Order No. Order Date GSTIN/UIN/Temporary ID <> Name: <> Refund Amount (as per Order): Date: Place: To Net Refund amount sanctioned Interest on delayed Refund Total Date: Central Tax State Tax UT Tax Integrated Tax Cess Details of the Bank Bank Account no as per application i. Name of the Bank ii. Name and Address of the Bank/branch iii. IFSC iv. MICR V. (GSTIN/UIN/Temporary ID) (Name) (Address) Signature (DSC): Name: Designation: Office Address: 187 Order No.: To FORM-GST-RFD-06 [See rule 92(1),92(3),92(4),92(5) & 96(7)] (GSTIN/UIN/ Temporary I....
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....t outstanding demands as per details below: Refund Calculation Amount of Refund claimed i. 11. Net Refund Sanctioned on Provisional Basis (Order No...date) Refund amount inadmissible rejected iii. > Refund admissible (i-ii-iii) iv. V. Refund adjusted against outstanding demand (as per order no.) under existing law or under this law.. Demand Order No. date...... Balance amount of refund vi. Integrated Tax Central Tax State Tax UT Tax Cess Nil Nil I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the outstanding demand under this Act / under the existing law. This application stands disposed as per provisions under sub-section (...) of Section (...) of the Act. OR 190 Nil Part-B Order for withholding the refund 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 withheld against following reasons as per details below: Refund Order No.: Date of issuance of Order: Refund Calculation Integrated Tax Central State Tax UT Tax Cess Tax Amount of Refund Sancti....
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....ssment under section 60 4. Details of Commodity / Service for which tax rate / valuation is to be determined Sr. No. HSN Name of commodity /service Tax rate Valuatio Average n monthly Centra State 1 tax Integrate Ces turnover I d tax S of the UT commodit tax y/service 1 2 3 4 5 6 7 8 9 5. Reason for seeking provisional assessment 6. Documents filed 7. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. 196 Signature of Authorised Signatory Name Designation / Status Date Reference No.: To GSTIN -Name (Address) Form GST ASMT - 02 [See rule 98(2)] Date: Application Reference No. (ARN) Dated Notice for Seeking Additional Information / Clarification / Documents for provisional assessment Please refer to your application referred to above. While examining your request for provisional assessment, it has been found that the following information/documents are required for processing the same: > You are, therefore, requested to provide the information /documents within a period of >. --- 19....
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....ation to facilitate finalization of provisional assessment. Signature of Authorised Signatory Name Designation/Status Date 200 I/We.............. Bond for provisional assessment [Rule 98(3) & 98(4)] ,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President"/ the Governor of ...(State) (hereinafter called the "Governor") in the sum of... ....rupees to be paid to the President/ Governor for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this..................day WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory tax on (name of goods/services or both-HSN:_ _) supplied by the above bounded obligor from time to time could not be made for want of full information with regard to the value or rate of tax applicable thereto; and whereas the obligor desires that the provisional assessment in accordance with the provisions of Section 60 be made; AND WHEREAS the Chief Commissioner has required the obligor t....
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....ed without making any further reference to you. You are requested to appear before the undersigned for personal hearing on >. 203 Signature Name Designation Reference No.: To GSTIN Name Address Provisional Assessment order No. Form GST ASMT -07 [See rule 98(5)] Final Assessment Order Preamble > Date dated..... In continuation of the provisional assessment order referred to above and on the basis of information available / documents furnished, the final assessment order is issued as under: Brief facts - Submissions by the applicant - Discussion and finding - Conclusion and order - The security furnished for the purpose can be withdrawn after compliance with the order by filing an application. 204 Signature Name Designation Form GST ASMT -08 [See rule 98(6)] Application for Withdrawal of Security 1. GSTIN 2. Name 3. Details vide which security furnished 4. Details of the security to be withdrawn ARN Date Sr. No. Mode Reference no. / Debit entry no. (for Date Amount Name of Bank cash payment) 1 2 3 4 5 5. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of m....
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....e notice issued vide reference dated. Your reply has been found to be satisfactory and no further action is required to be taken in the matter. 209 Signature Name Designation Reference No.: Το GSTIN - Name - Form GST ASMT - 13 [See rule 100(1)] Date: Address - Tax Period - Notice Reference No.- Preamble > F.Y.- Return Type - 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 shal....
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....nclusion (to drop proceedings or to create demand) Amount assessed and payable:- (details at Annexure) (Amount in Rs.) Sr No. Tax Period Act Tax Interest Penalty Others Total 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 hereby directed to make the payment by > failing which proceedings shall be initiated against you to recover the outstanding dues. 212 Signature Name Reference No.: Form GST ASMT -16 [See rule 100(3)] To GSTIN/ID Name Address Tax Period - F.Y.- Assessment order under section 64 Date: Preamble > 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 (....
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....son or through an authorised representative on (date) at.. ..(place) before the undersigned and to produce your books of account and records for the aforesaid financial year(s) as required for 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. 216 Signature ... Name Designation Reference No.: To, GSTIN Form GST ADT - 02 [See rule 101(5)] Date: Name Address 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 Integrated tax Central tax State/UT tax Cess of Tax Interest Any other amount [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, faili....
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....ice Provision Office/Sale Office Leasing Business Service Recipient EOU/STP/EHTP SEZ Input Service Distributor (ISD) Works Contract B. Description (in brief) (Provision for file attachment also) Issue/s on which advance ruling required (Tick whichever is applicable) :- (i) classification of goods and/or services or both (ii) applicability of a notification issued under the provisions of the 220 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 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 14. Question(s) on which advance ruling is required 15. 16. 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 afo....
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....dge and belief what is stated above and in the annexure(s), including the documents is correct. I am making this application in my capacity as (designation) and that I am competent to make this application and verify it. Place Date 223 Signature Name of Appellant/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 ....
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....nalty, late fee and any other amount payable and paid Sr. Descriptio Amount payable Debi Amount paid No n t Integrate d tax Centra State/U CES entry Integrate 1 tax T tax S d tax Centra 1 tax State/U CES T tax S no. 1 2 3 4 5 6 8 9 10 11 1. Interest 2. Penalty 3. Late fee 4. Others Whether appeal is being filed after the prescribed period - Yes/No If 'Yes' in item 17 – 16. 17. (a) eriod of delay - (b) easons for delay - 227 Verification РR 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: 228 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: Court: Bench: 229 Date: Name: Designation: On behalf o....
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....he Appellate Tribunal 1. GSTIN/Temporary ID /UIN - 2. Name of the appellant - 3. Address of the appellant - 4. Order appealed against- Number- Date- 5. Name and Address of the Authority passing the order appealed against - 6. Date of communication of the order appealed against - 7. Name of the representative - 8. Details of the case under dispute: (i) B rief issue of the case under dispute (ii) Ꭰescription and classification of goods/ services in dispute (iii) P eriod of dispute (iv) Amount under dispute: Description Central tax State/ UT tax Integrated tax Cess a) Tax/Cess b) Interest c) Penalty d) Fees 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 234 12. Prayer 13. Details of demand created, disputed and admitted Particulars of demand Particulars Central State/UT Integrated Cess Total tax tax tax amount a) Tax/ Cess , c) Penalty if any (A) d) Fees e) Other charges a) Tax/ Cess total total > d) Fees e) Other charges a) Tax/ Cess total > total total total (b) Details of payment of ad....
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....e Commissioner of State/UT tax/Central tax Name of the Adjudicating Authority- Order Number and date of Order- (i) (ii) (iii) (iv) Head Tax GSTIN/UIN/Temporary ID- Amount involved: Interest Penalty Refund Total Integrated tax Central tax State/UT tax Cess Details of payment Head Central tax State/UT tax Integrated tax Tax Interest Penalty Refund Total Cess Total In case of cross-objections filed by the Commissioner State/UT tax/Central tax: 239 17 18 (i) (ii) (iii) (iv) Amount of tax demand dropped or reduced for the period of dispute Amount of interest demand dropped or reduced for the period of dispute Amount of refund sanctioned or allowed for the period of dispute Whether no or lesser amount imposed as penalty TOTAL Reliefs claimed in memorandum of cross -objections. Grounds of Cross objection Verification I, _the respondent, do hereby declare that what is stated above is true to the best of my information and belief. Verified today, the_ _day of 20.... Place: Date: 240 Name of the Applicant/ Officer: Designation/Status of Applicant/ officer: Form GST APL - 07 [See rule 111(1)] Application to the Appellat....
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....rried forward in the return filed under existing laws: Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a)) Registration no. (a) Sl. no. under existing law (Central Excise and Service Tax) Tax period to which the last return filed under the existing law pertains Date of filing of the return Balance cenvat credit carried forward in the said last specified in Column no. 3 return Cenvat Credit admissible as ITC of central tax in accordance with transitional provisions Total 3 4 5 (b) Details of statutory forms received for which credit is being carried forward Period: 1st Apr 2015 to 30th June 2017 TIN of Issuer C-Form Name of Issuer Sr. No. of Form Amount Applicable VAT Rate Total F-Form Total H/I-Form 246 6 Total (c) Amount of tax credit carried forward to electronic credit ledger as State/UT Tax (For all registrations on the same PAN and in the same State) Balance of Registration No. in existing law 1 ITC of VAT C Forms F Forms H/I Forms Difference and [Entry Tax] in last Turnover for which forms Pending 3 tax payable on (3) 4 Turnover for which form....
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....uties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5): Name of the Invoice Invoice date Description Quantity UQC Value Higible VAT/[IT] Date on which 248 taxes recipients books of account 1 2 3 4 5 6 7 8 9 10 (c) Amount of VAT and Entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to electronic credit ledger as SGST/UTGST under sections 140(3), 140(4)(b) and 140(6) Description Unit Qty Details of inputs in stock Value VAT [and Entry Tax] paid Total input tax credit claimed under earlier law Total input tax credit related to exempt sales not claimed under earlier law Total Input tax credit admissible as SGST/UTGST 1 2 3 4 Inputs 5 6 8 Inputs contained in semi-finished and finished goods (d) Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 117 (4)) (To be there only in States having VAT at single point) Details of inputs in stock Value Description Unit Qty 2 3 Tax paid 4 5 Details of description and quantity of inputs / input services as well as date of receipt of goods or services (as entered in books of accoun....
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....d declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Place Date 252 Signature Name of Authorised Signatory Designation/Status Form GST TRAN - 2 [See Rule 117(4)] 1. GSTIN - 2. Name of Taxable person- year... 3. Tax Period: month. 4. Details of inputs held on stock on appointment date in respect of which he is not in possession of any invoice/document evidencing payment of tax carried forward to Electronic Credit ledger. Opening stock for the tax period Outward supply made Closing balance HSN (at 6 digit level) Unit Qty. Qty Value Central Integrated ITC Tax Tax allowed Qty 1 2 3 4 5 6 7 8 9 5. Credit on State Tax on the stock mentioned in 4 above (To be there only in States having VAT at single point) Opening stock for the tax period Outward supply made Closing balance ITC allowed HSN (at 6 digit level) Unit Qty. Qty Value State Tax Integrate d tax 1 2 3 4 5 6 Qty 8 9 Verification (by authorised signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowle....