Notifying certain rules.

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....es 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:30-06-2017. NOTIFICATION In exercise of the powers conferred by section 164 of the ....

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.... 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 cent. 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, w....

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....d 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. of the gross amount of currency exchanged for an amount up to one lakh rupees, subject to a minimum amount of two hundred and fifty rupees; one thousand rupees and half of a per cent. of....

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....rcentage 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 of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,- 4 (i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on au....

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.... 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 or substantially resembles, that supply of goods or services or both. 5 36. Chapter V Input Tax Credit Documentary requirements and conditions for claiming input tax credit.- (1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, ....

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....le 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 under sub-section (4) of that section, shall follow the following procedure, namely,- (a) the said company or institution shall not avail the credit of,- (i) the tax paid on inputs and input services that are used for non-business purposes; and (ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in ....

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....rated 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) the Input Service Distributor shall issue an Input Service Distributor invoice, as prescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued only for distribution of input tax credit; (h) the Input Service Distributor shall issue an Input Service Distributor credit note, as prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax cred....

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....ut 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 the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or as the case may be, capital goods- (i) on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of the Act, in the case of a claim under clause (a) of sub-section (1) of section 18; (ii) on the day immediately preceding the date of the grant of registration, in the case of a claim under clause (b)....

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....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 attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,- 10 10 (a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T'; (b) the amount of input tax, out of 'T', attributable to inputs and input services intended to be used exclusively for the purposes other than business, be denoted as 'T₁'; (c) the amount of input tax, out of ‘T', attributable to inputs and input services intended to be used excl....

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....ll be denoted as 'C3', where,- C3=C₂- (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 'D₁' 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 ‘T₁' and 'T2' respectively, and the remaining amount of credit on such inputs or input services shall be included in ‘T4'. (2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and- (a) where the aggregate of the amounts calculated finally in respect of 'D₁' and 'D₂' exceeds the aggregate of the amounts determined under sub-....

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....r 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 common credit in respect of capital goods for a tax period: Provided that where any capital goods earlier covered under clause (b) is subsequently covered under clause (c), the value of 'A' arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof shall be added to the aggregate value ‘Tê’; (e) the amount of input tax credit attributable to a tax period on common capital goods during their useful life, be denoted as 'Tm' and calculated as- Tm= Te÷60 (f) the amount of input tax credit, at the beginning of a tax period, on al....

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.... 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 any of the events specified in sub- section (4) of section 18 or, as the case may be, sub-section (5) of section 29. (4) The amount determined under sub-rule (1) shall form part of the output tax liability of the registered person and the details of the amount shall be furnished in FORM GST ITC- 03, where such amount relates to any event specified in sub-section (4) of section 18 and in FORM GSTR-10, where such amount relates to the cancellation of registration. (5) The details furnished in accordance with sub-rule (3) shall be duly certified by a practicing chartered accountant or cost accountant. (6) The amount of input tax credit for the....

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....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, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more; (f) 15 name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice; (g) Harmonised System of Nomenclature code for goods or services; (h) description of goods or services; (i) quantity in case of goods and unit or Unique Quantity Code thereof; (j) total value of supply of goods or services or both; (k) taxable val....

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....or 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 financial company, the period within which 16 the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service: Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made. 48. Manner of issuing invoice.- (1) The invoice shall be prepared in triplicate, in th....

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....ed 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 tax, integrated tax, Union territory tax or cess); (c) (d) (e) (f) (g) (h) (i) (j) whether the tax is payable on reverse charge basis; and (k) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); 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; signature or digital signature of the supplier or his authorised representative: Provided that where at the time of receipt of advance,- (i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.; (ii) the nature of supply is not determinable, the same shall be treated as inter-State supply. 51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the foll....

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....ferred 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 the document; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- 19 and "/" respectively, and any hyphen or dash and slash symbolised as combination thereof, unique for a financial year; date of issue of the document; (f) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (g) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered; (h) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply; value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and (i) (j) signature or digital signature of the supplier or his authorised representative. (2) Every registered person....

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....pplier 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 numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46. (3) Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consigner and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, Goods and Services Tax Identification Number of the person liable for paying tax whether as consigner, consignee or goods transport agency, and also containing other information as mentioned under rule 46. (4) Where the supplier of taxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name calle....

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.... in a semi knocked down or completely knocked down condition - (a) (b) the supplier shall issue the complete invoice before dispatch of the first consignment; the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice; (c) (d) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and the original copy of the invoice shall be sent along with the last consignment. Chapter VII Accounts and Records 56. Maintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers. (2) Every registered person, other than a person paying tax under section 10, shall maintain the accounts of stock in respect of goods received and supplied by him, and such acc....

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....e serially numbered. (10) Unless proved otherwise, if any documents, registers, or any books of account belonging to a registered person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person. (11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,- (a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately; (b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal; (c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal; (d) details of accounts furnished to every principal; and 23 (e) tax paid on receipts or on supply of goods or services effected on behalf of every principal. (12) Every registered person manufacturing goods shall maintain monthly production accounts showing quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manuf....

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....ed within a reasonable period of time. 24 (2) The registered person maintaining electronic records shall produce, on demand, the relevant records or documents, duly authenticated by him, in hard copy or in any electronically readable format. (3) Where the accounts and records are stored electronically by any registered person, he shall, on demand, provide the details of such files, passwords of such files and explanation for codes used, where necessary, for access and any other information which is required for such access along with a sample copy in print form of the information stored in such files. 58. Records to be maintained by owner or operator of godown or warehouse and transporters.- (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Chief Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person. (2) The person....

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....hed by the supplier shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR- 2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due date of filing of FORM GSTR-1. (4) The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made available to the supplier electronically in FORM GSTR-1A through the common portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him. 60. Form and manner of furnishing details of inward 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 inward supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said sectio....

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....rm and manner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the common portal either directly or through a Facilitation Centre notified by the Chief Commissioner. (2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods. (3) Every registered person furnishing the return under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3. (4) A registered person, claiming refund of any balance in the ele....

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....where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. 63. Form and manner of submission of return by non-resident taxable person.- Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Chief Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier. 28 64. Form and manner of submission of return by persons providing online information and database access or retrieval services.- Every registered person providing online information and data base access or retrieval services from a place outs....

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....r section 45 or section 52. 69. Matching of claim of input tax credit .- The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3- (a) Goods and Services Tax Identification Number of the supplier; (b) Goods and Services Tax Identification Number of the recipient; (c) invoice or debit note number; (d) invoice or debit note date; and 29 (e) tax amount: Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly: Provided further that the Chief Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein. Explanation. For the purposes of this rule, it is hereby declared that - (i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR- 2 that were accepted by the recipient on the basis of F....

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.... this rule, it is hereby declared that - 30 72. (i) Rectification by a supplier means adding or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient; (ii) Rectification by the recipient means deleting or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier. Claim of input tax credit on the same invoice more than once.- Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal. 73. Matching of claim of reduction in the output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:- Goods and Services Tax Identification Number of the supplier; Goods and Services Tax Identification Number of the recipient; credit note number; (a) (b) (c) (d) credit note date; and (e) tax amount: Provided that where the time limit for furnishing FORM GSTR-1 under section 3....

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....ied 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), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available. Explanation. For the purposes of this rule, it is hereby declared that - (i) rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient; (ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corre....

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.... is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS-3. 80. Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non- resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Chief Commissioner: Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A. (1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B. (2) Every registered person whose aggregate tu....

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....duate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or (ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or (iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; or (iv) has passed any of the following examinations, namely:- (2) (a) final examination of the Institute of Chartered Accountants of India; or (b) final examination of the Institute of Cost Accountants of India; or (c) final examination of the Institute of Company Secretaries of India. On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as....

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....ish the details of outward and inward supplies; 35 (b) furnish monthly, quarterly, annual or final return; (c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; and (e) file an application for amendment or cancellation of registration: Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same. (9) Any registered person opting to furnish his return through a goods and services tax practitioner shall- (a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and (b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct....

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....on 10, any amount payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly. (5) Any amount of demand debited in the electronic liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax liability register shall be credited accordingly. (6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly. (7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. 86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common ....

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.... to ten thousand rupees per challan in case of an Over the Counter payment shall not apply to deposit to be made by - - (a) Government Departments or any other deposit to be made by persons as may be notified by the Chief Commissioner in this behalf; (b) Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties; 38 (c) Proper officer or any other officer authorised for the amounts collected by way of cash, cheque or demand draft during any investigation or enforcement activity or any ad hoc deposit: Provided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Explanation. For the purposes of this sub-rule, it is hereby clarified that for making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment. (4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the comm....

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....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. 88. Identification number for each transaction.- (1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case may be. (2) The unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in the electronic liability register. (3) A unique identification number shall be generated at the common portal for each credit in the electronic liability register for reasons other than those covered under sub-rule (2). 89. Chapter X Refund Application for refund of tax, interest, penalty, fees or any other amount.- (1)Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Chief Commiss....

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....mic Zone unit or a Special Economic Zone developer; (e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer; (f) a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer; (g) a statement containing the number and date of invoices along with such other evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports; (h) a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refu....

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....(13 of 2017), refund of input tax credit shall be granted as per the following formula - Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC÷Adjusted Total Turnover Where,- (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period; 42 (5) (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been com....

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....l refund.-(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees. (2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90. (3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registratio....

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....ars and as specified in the application for refund. (5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund. 93. Credit of the amount of rejected refund claim.- (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger. (2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03. Explanation. For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal. 94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the prop....

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.... number and the date of shipping bills or bills of export; and (b) the applicant has furnished a valid return in FORM GSTR-3; (2) The details of the relevant export invoices contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India. (3) Upon the receipt of the information regarding the furnishing of a valid return in FORM GSTR-3 from the common portal, the system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities. (4) The claim for refund shall be withheld where,- (a) a request has been received from the jurisdictional Chief Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section....

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....or a period of three years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level co- operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards to be engaged for a period of five years in viable and useful research activity which has made, or is likely to make, significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or the State Government may make an application for a grant from the Consumer Welfare Fund: Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a complainant in a consumer dispute, after its final adjudication. (7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary, but the Committee shall not consider an application, unless it has been inquired into in material details and recommended for consideration accordingly, by the Member Secretary. (8) The Commi....

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....ctronically in FORM GST ASMT-01 on the common portal, either directly or through a Facilitation Centre notified by the Chief Commissioner. (2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires. (3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to 48 be executed and security to be furnished not exceeding twenty five per cent. of the amount covered under the bond. (4) The registered person shall execute a bond in accordance with the provisions of sub- section (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under sub-rule (3): Provided that a bond furnished to the proper officer under the Stat....

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....s. (1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13. (2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of 49 49 fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT- 15. (3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16. (4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17. (5) The order of withdrawal or, as the case may be, rejection of the application under sub- section (2) of section 64 shall be issued in FORM GST ASMT-18. 101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof. (2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in acc....

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....nying such application shall be signed in the manner specified in rule 26. 105. Certification of copies of advance rulings pronounced by the Authority.- A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling. 106. Form and manner of appeal to the Appellate Authority for Advance Ruling.- (1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specified in section 49. (2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal. (3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,- (a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by su....

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....nder sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf. 110. Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-05, on the common portal and a provisional acknowledgement shall be issued to the appellant immediately. (2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06. (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. (4) A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the Registrar: 52 Provided that where the certified copy of the decision or ord....

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....s relevant to any ground of appeal; or (d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal. (2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission. (3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity - 53 (a) to examine the evidence or document or to cross-examine any witness produced by the appellant; or (b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1). (4) Nothing contained in this rule shall affect the power of the Appellate Authority or the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal. 113. Order of Appellate Authority or Appellate Tribunal.- (1) The Appella....

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....12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to in sub- clause (i) above; 2) Every declaration under sub-rule (1) shall- (a) in the case of a claim under sub-section (2) of section 140, specify separately the following particulars in respect of every item of capital goods as on the appointed day- (i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and (ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day; (b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-section (6) or sub-section (8) of section 140, specify separately the details of stock held on the appointed day; (c) in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:― (i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law; (ii) the description and value o....

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....f the applicant maintained in FORM GST PMT-2 on the Common Portal.(v) the stock of goods on which the credit is availed is so stored that it can be easily identified by the registered person. 118. Declaration to be made under clause (c) of sub-section (11) of section 142.- Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within a period of ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon. 119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day. 120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 ap....

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....Chairman shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment: Provided that person shall not be selected as the Chairman, if he has attained the age of sixty-two years. The Technical Member of the Authority shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment: Provided that person shall not be selected as a Technical Member if he has attained the age of sixty-two years. Secretary to the Authority.- The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority. 126. Power to determine the methodology and procedure.- The Authority may determine the methodology and procedure for determination as to whether the reduction in rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices. 127. Duties of the Authority.- It shall be the....

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....the recipient by way of commensurate reduction in prices, it shall refer the matter to Director General of Safeguards for a detailed investigation. (2) The Director General of Safeguards shall conduct investigation and collect evidence necessary to determine whether the benefit of 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. (3) The Director General of Safeguards shall, before initiation of investigation, issue a notice to the interested parties containing, inter alia, information on the following, namely:- 58 (4) (a) the description of the goods or services in respect of which the proceedings have been initiated; (b) summary of statement of facts on which the allegations are based; and (c) the time limit allowed to the interested parties and other persons who may have information related to the proceedings for furnishing their reply. 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....

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....on in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. 59 (2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties. (3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order - (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount including interest not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified under the Act; and (d) cancellation of registration under t....

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....which goods or services becomes taxable [For claim made under section 18 (1)(d)] 63 7. Claim under section 18 (1) (a) or section 18 (1) (b) Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed Sr. GSTIN/ Registrat Invoice * Description of inputs held in Unit No. ion under No. Date stock, inputs Quantit y Quanti ty CX/ contained in Code Value (As adjusted by debit note/credit note) Amount of ITC claimed (Rs.) Central Tax State Tax UT Tax Integrate d Tax Cess VAT of supplier semi-finished or (UQC) finished goods held in stock 1 2 3 4 5 7 (a) Inputs held in stock 7 (b) Inputs contained in semi-finished or finished goods held in stock 64 8 9 10 11 12 13 *In 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** (A....

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....stock and capital goods under sub-section (4) of section 18 1. GSTIN 2. Legal name 3. Trade name, if any 4(a). Details of application filed to opt for composition scheme [applicable only for section 18 (4)] 4(b). Date from which exemption is effective [ applicable only for section 18 (4)] (i) Application reference number (ARN) (ii) Date of filing 5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be paid under section 18(4). Sr. GSTIN/ *Invoice/Bill of Description 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 contain....

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....knowledge and belief and nothing has been concealed therefrom. Place Date 74 Signature Name of Authorised Signatory Designation/Status... 1. (a) Legal name (b) Trade Name, if any (c) PAN Form GST ENR-01 [See rule 58(1)] Application for Enrolment u/s 35 (2) [only for un-registered persons] (d) Aadhaar (applicable in case of proprietorship concerns only) 2. Type of enrolment Transporter Godown owner/operator 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 t....

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....as informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 13. List of documents uploaded (Identity and address proof) 14. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: For office use Signature Name of Authorised Signatory Designation/Status... Enrolment no. - Date - 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) attra....

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....Debit/Credit Value Amount Place of supply document GSTIN Inv. Inv. GSTIN Invoice Shipping Value Notes or refund vouchers No. Date bill No Date No. Date 1 2 3 4 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, value of supplies made through e-Commerce Opera....

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....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 information in these categories are to be furnished separately in the Table. (ii) For all inter-State B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice le....

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....able 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 attracting collection of tax at source out of gross supplies reported in Table 7B (1); and (vi) Table 7B to capture information State wise and rate wise. 13. Table 9 to capture information of: (i) Amendments of B to B supplies reported in Table 4, B to C....

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....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 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place Date 89 Signatures Name of Authorised Signator....

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....e 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 supplies received from Exempt supply Nil Rated supply Non GST supply 3 4 5 GSTIN of ISD ISD Document Details ISD Credit received Amount of eligible ITC No. Date Integrated Central State/ Cess Integrated Central State/UT Cess 1 8A. ISD Invoice 8B. ISD Credit Note Tax Tax UT Tax Tax Tax Tax 2 3 4 5 6 7 8 9 10 11 9. TDS and TCS Credit received GSTIN of Deductor/ Gross Sales Value Return Net Value Amount GSTIN of e- Integrated Tax Central Tax State Tax/UT Tax Commerce Operator 1 2 3 4 5 6 7 9A. TDS 9B. TCS 10. Consolidated Statement of Advances paid/Advance adjusted on account of rec....

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....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 - 1. Terms used: a. GSTIN: b. UIN: Goods and Services Tax Identification Number Unique Identity Number c. UQC: Unit Quantity Code d. HSN: e. POS: f. B to B: g. B to C: Harmonized System of Nomenclature Place of Supply (Respective State) From one registered person to another registered person From registered person to unregistered person 2. Table 3 & 4 to capture information of: (i) Invoice-level inward supply information, rate-wise, pertaining to the tax period reported by supplier in GSTR-1 to be made available in GSTR-2 based on auto- populated details received in GSTR-2A; (ii) Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to capture inward supplies attracting reverse charge; (iii) The recipient taxpayer has the following option to act on....

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.... be auto-populated in Table 9. Sales return and Net value columns are not applicable in case of tax deducted at source in Table 9. 10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission of its return in Form GSTR-3. 11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose. 12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued should be reported in Table 10. 13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of GSTR- 3 of the immediately preceding tax period. 14. Reporting criteria of HSN will be same as reported in GSTR-1. 97 FORM GSTR-2A [See rule 60(1)] Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8) 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A Year Month 3. Inward supplies received from a registered person other than the supplies attracting reverse charge (Amount in....

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....lies (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 (other than reverse charge) [Tax Rate wise] B. Supplies attracting reverse charge- Tax payable by the recipient of supply C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS [Rate wise] GSTIN of e-commerce operator 4.3 Tax effect of amendments made in respect of outward supplies Rate Net differential value 1 2 (I) Inter-State supplies A Amount of Tax Integrated tax Central State/UT Tax Cess Tax 3 4 5 6 Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate wise] B Zero rated supply made with payment of Integrated Tax [Rate wise] C Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS (II) Intra-state supplies A Taxable supplies (other than reverse charge) [Rate wise] B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS 5. Inward supplies attracting reverse charge including import of services (Net of advance adjustments) 101 5A. Inward supp....

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....nterest carry of tax liability forward liability claimed on account| on mismatched of other claims or rectification mismatch invoice ITC excess of reversal reduction mismatch [refer sec 50(3)] 1 2 3 4 5 (a) Integrated 103 Tax 7 8 (b) Central Tax (C)/Exte/UT (d) Cess 11. Late Fee On account of 1 Central Tax 2 State/UT tax 3 Late fee 12. Tax payable and paid Part B Description Tax payable Paid Paid through ITC Tax Paid in cash Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 13. Interest, Late Fee and any other amount (other than tax) payable and paid Description Amount payable 2 (I) Interest on account of (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess II Late fee (a) Central tax (b) State/UT tax 14. Refund claimed from Electronic cash ledger Amount Paid 3 Description Tax Interest Penalty Fee 2 3 4 5 Other 6 Debit Entry Nos. 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) 104 15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Integrat....

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....return for the supplies made or received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not filed the said return till date. 2. You are, therefore, requested to furnish the said return within 15 days failing which the tax liability will be assessed u/s 62 of the Act, based on the relevant material available with this office. Please note that in addition to tax so assessed, you will also be liable to pay interest and penalty as per provisions of the Act. 3. Please note that no further communication will be issued for assessing the liability. 4. The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the assessment order. Or Notice to return defaulter u/s 46 for not filing final return upon cancellation of registration Cancellation order No. -- Application Reference Number, if any - Date Date - Consequent upon applying for surrender of registration or cancellation of your registration for the reasons specified in the order, you were required to submit a final return in form GSTR-10 as required under section 45 of the Act. 2. It has been noticed that you h....

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.... Details 1 TDS TCS Integrated Tax 2 Central Tax 3 State/UT Tax 4 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 knowledge and belief and nothing has been concealed there from. Instructions: 1) Value of Taxable Supplies = Value of invoices + value of Debit Notes - value of credit notes + value of advances received for which invoices have not been issued in the same month - value of advances adjusted against invoices 2) Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately 3) Amendment in any details to be adjusted and not shown separately. 110 Form GSTR-4 [See rule 62] Quarterly return for registered person opting for composition levy 1. GSTIN 2. (a) Legal name of the registered person Auto Populated Year Quarter 3. (b) Trade name, if any (a) Aggregate Turnover in the preceding Financial Year (b) Aggregate Turnover - April to June, 2017 Auto Populated 4. Inward supplies including supplies on which tax is to be paid on reverse charge Amount of Tax value Place of supply (Name of Integrated Central Tax Tax 7 8 State/UT Tax CESS ....

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....scription Tax amount payable 2 Pay tax amount 3 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 11. Interest, Late Fee payable and paid Description 1 (I) Interest on account of (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess (II) Late fee (a) Central tax Amount Amount Paid payable 2 3 (b) State/UT tax 12. Refund claimed from Electronic cash ledger Description 1 Tax 2 Interest Penalty 3 Fee Other Debit Entry Nos. 4 5 6 7 (a) Integrated tax (b) Central Tax State/UT Tax (d) Cess Bank Account Details (Drop Down) 13. Debit entries in cash ledger for tax /interest payment [to be populated after payment of tax and submissions of return] 113 Description Tax paid in cash Interest Late fee 1 2 3 4 (a) Integrated 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. Signature of Authorised Signatory 114 Place Date Name of Authorised Signatory Designation/Status Instructions:- 1. Terms used: (a) GSTIN: (b) TDS: Goods and Services Tax Identification Number Tax Deducted at Source 2. The det....

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....rson opting for composition levy (Auto-drafted from GSTR-1, GSTR-5 and GSTR-7) 2. (a) Legal name of the registered person Auto Populated Auto Populated (b) Trade name, if any 3. Inward supplies received from registered person including supplies attracting reverse charge GSTIN of Invoice details Rate Taxable Amount of tax value supplier Place of supply (Name of No. Date Value 1 2 3 4 5 6 Tax 8 Integrated Central State/UT Tax Tax 7 Cess State/UT) 9 10 11 3A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) 3B. Inward supplies received from a registered supplier (attracting reverse charge) 4. Debit notes/credit notes (including amendments thereof) received during current period Details of original document Revised details of Rate Taxable document or details value of original Debit/ Credit Note GSTIN No. Date GSTIN No. Date Value Amount of tax Place of supply (Name of State/UT) Integrated Central State/UT Cess Tax Tax Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 5. TDS Credit received 117 GSTIN of deductor Gross value Amount of tax Central Tax State/UT Tax 1 2 3 4 Form GSTR-5 [See rule 63] Return for Non-resident taxable person 1. GSTIN 2. (a)....

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....able value Amount Integrated Tax Central Tax State/UT Tax Cess 1 3 4 5 Tax period for which the details are being revised 9A. Intra-State Supplies [Rate wise] 9B. Inter-State Supplies [Rate wise] Place of Supply (Name of State) 10. Total tax liability Amount of tax Rate of Tax Taxable value 1 2 Integrated Tax 3 Central State/UT Tax CESS Tax 4 5 6 10A. On account of outward supply 10B. On account of differential ITC being negative in Table 4 11. Tax payable and paid Description Tax payable Paid in cash Paid through ITC Tax Paid Integrated tax Cess 2 3 4 5 6 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 12. Interest, late fee and any other amount payable and paid Description Amount payable 2 I Interest on account of (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess II Late fee on account of (a) Central tax 120 Amount paid 3 (b) State/UT tax 13. Refund claimed from electronic cash ledger Description 1 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Tax Interest Penalty Fee Other 2 3 4 5 6 Debit Entry Nos. 7 Bank Account Details (Drop Down) 14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment ....

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....pect of B2C outward supplies other than where invoice value is more than Rs 250000/-. inter-State supplies 10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period. On submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the respective ledgers. 123 Form GSTR-5A [See rule 64] Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India 1. GSTIN of the supplier- 2. (a) Legal name of the registered person - (b) Trade name, if any - 3. Name of the Authorised representative in India filing the return - 4. Period: Month - Year- 5. Taxable outward supplies made to consumers in India (Amount in Rupees) Place of Rate of Taxable value Integrated tax Cess supply (State/UT) tax 1 2 3 5 5A. Amendments to taxable outward supplies to non-taxable persons in India Month Place of supply Rate of tax Taxable value Integrated tax (Amount in Rupees) Cess (State/UT) 2 3 5 6. Calculation of interest, penalty or any other amount Sr. No. Description ....

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....D invoice Input tax distribution by ISD recipient no. No. Date No. Date 1 2 3 4 5 Integrated Central State Tax Tax Tax 6 CESS 7 8 9 8A. Distribution of the amount of eligible ITC 8B. Distribution of the amount of ineligible ITC 9. Redistribution of ITC distributed to a wrong recipient (plus/minus) Original input tax credit distribution GSTIN ISD invoice ISD credit of 127 detail note Re-distribution of input tax credit to the correct recipient GSTIN of new ISD invoice Input tax credit redistributed Tax original No. Date No recipient Date recipient No. Date Integrated Central State CESS Tax Tax 1 2 3 4 5 6 7 8 9 10 | 11 | 12 9A. Distribution of the amount of eligible ITC 9B. Distribution of the amount of ineligible ITC 10. Late Fee On account of Central Tax State/UT tax Debit Entry No. 1 2 3 4 Late fee 11. Refund claimed from electronic cash ledger Description 1 Fee Other Debit Entry Nos. 2 3 4 (a) Central Tax (b) State/UT Tax Bank Account Details (Drop Down) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Si....

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.... 2 3 4 5 4. Amendments to details of tax deducted at source in respect of any earlier tax period Original details Revised details Month GSTIN of Amount paid to GSTIN Amount paid to Amount of tax deducted at source deductee deductee on of which tax is deductee deducted deductee on which tax is deducted Integrated Central State/UT Tax Tax Tax 2 3 4 5 6 7 8 5. Tax deduction at source and paid Description Amount of tax deducted 2 Amount paid 3 (a) Integrated Tax (b) Central Tax (c) State/UT Tax 6. Interest, late Fee payable and paid 131 Description Amount payable Amount paid (I) Interest on account of TDS in respect of (a) Integrated tax (b) Central Tax (c) State/UT Tax (II) Late fee (a) Central tax 2 3 (b) State / UT tax 7. Refund claimed from electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated Tax (b) Central Tax (c) State/UT Tax Bank Account Details (Drop Down) 8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated after payment of tax and submissions of return] Description 1 Tax paid in cash 2 Interest Late fee 3 4 (a) Integrated Tax (b) Central Tax (c) State/UT Tax Verification I hereby solem....

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....t payable and paid Description Amount of interest payable 2 Amount paid 3 (a) Integrated tax (b) Central Tax (c) State/UT Tax 8. Refund claimed from electronic cash ledger Tax Interest Penalty Other Debit Entry Nos. 6 Description 1 2 3 4 5 (a) Integrated tax (b) Central Tax (c) State/UT Tax Bank Account Details (Drop Down) 9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submissions of return] Description 1 Tax paid in cash 2 Interest 3 (a) Integrated tax (b) Central Tax (c) State/UT Tax Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. 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 th....

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.... of (1) Chartered Accountant holding COP (2) Company Secretary holding COP (3) Cost and Management Accountant holding COP (4) Advocate (5) Graduate or Postgraduate degree in Commerce (6) Graduate or Postgraduate degree in Banking (7) Graduate or Postgraduate degree in Business Administration (8) Graduate or Postgraduate degree in Business Management (9) Degree examination of any recognized Foreign University (10) Retired Government Officials 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....

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....cause has been submitted; or Whereas on the day fixed for hearing you did not appear; or Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your enrolment is liable to be cancelled for following reason(s). 1. 2. The effective date of cancellation of your enrolment is >. 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 ....

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....led by 20th November C.1 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and 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....

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.... 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 within the time specified in the Act or the rules. 8. Payment made against the show cause notice o....

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....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 of Authorized Signatory Designation/Status........... Signature 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....

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....) 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 paid by the person making payment. Particulars of depositor Name Designation/Status (Manager, partner etc.) Signature Date 163 Paid Challan Information GSTIN Taxpayer Name Name of Bank Amount Bank Reference No. (BRN)/UTR CIN Payment Date Bank Ack. No. (For Cheque/ DD deposited at Bank's counter) Note - UTR stands for Unique Transaction Number for NeFT / RTGS payment. 164 165 Form GST PMT -07 [See rule 87(8)] Application for intimating discrepancy relating to payment -237 1.....

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....o 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 subsequently held to be inter-State supply and vice versa i. Excess payment of tax, if any j. Any other (specify) 8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer) a. Bank Account Number b. Name of the Bank C. Bank Account Type d. Name of account holder e. Address of Bank Branch f. IFSC g. MICR 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable DECLARATION (u/s 54(3)(ii)) Yes ☐ No hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not c....

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....igibility 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 6 7 23A 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Col. 16: POS (only if different from the location of recipient) Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No) Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax) Col. 19: Deemed Exports (Yes/No) Col. 20: whether supply attracts reverse charge (Yes/No) Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No) Col. 22: GSTIN of e-commerce operator (if applicable) 171 Place Date Signature of Authorised Signatory (Name) Designation/ Status Statement 2: Statement in case of Application under rule 89 sub rule 2 (b) and (c): Exports with payment of Tax: Invoice Tax Period: Whether Shipping bill/ Bill of export Tax payment option Int....

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....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 Taxable Rate Rate Rate Rate No. Date Value Services HSN UQC QTY (G/S) Amt. Amt. Amt. Amt. No. Date Ref No. Date Value (%) (%) (%) (NA) 1 2 3 4 5 6 21A 21B 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21C 21D 21E 21F 21G Col. 1: GSTIN/UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer) 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 tax on this invoice is paid on provisional basis (Yes/No) Col. 21 C/D: ARE (Application for Removal of Export) Col. 21 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate) Col. 21 F/G: Particulars of Payment Received (* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory; In case of Services: Particulars of Payment Received is mandatory) Place Date Signature of Authorised ....

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....ax period , the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/Cost Accountant: Name: Membership Number: Place: Date: This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. 182 FORM-GST-RFD-02 [See rules 90(2) & 95(2)] Acknowledgment Your application for refund is hereby acknowledged against Acknowledgement Number Date of Acknowledgement GSTIN/UIN/Temporary ID, if applicable Applicant's Name Form No. Form Description Jurisdiction (tick appropriate) Centre Filed by State/ Union Territory: Tax Period Date and Time of Filing Reason for Refund Amount of Refund Claimed: Central Tax State Tax UT Tax Integrated Tax Cess Total Refund Application Details Tax Interest Penalty Fees Others Total Note 1: The status of the application can be viewed by entering ARN through Track Application Status" on the GST System Portal. 183 ....

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....refund filed under section 54 of the Act*/ interest on refund*. Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows: *Strike out whichever is not applicable Sr no Description Central State UT Integrated Cess Tax Tax Tax Tax Amount of refund/interest* claimed i. ii. Refund sanctioned on provisional basis (Order No....date) (if applicable) Refund amount inadmissible > Gross amount to be paid (1-2-3) iv. 188 V. vi. Amount adjusted against outstanding demand (if any) under the existing law or under the Act. Demand Order No...... date, Act Period Net amount to be paid *Strike out whichever is not applicable *1. I hereby sanction an amount of INR to M/s having GSTIN under sub-section (5) of section 54) of the Act/under section 56 of the Act@ @Strike out whichever is not applicable # (a) and the amount is to be paid to the bank account specified by him in his application/ (b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above/ (c) an amount of -----rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table abo....

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....1 Signature (DSC): Name: Designation: Office Address: SCN No.: To FORM-GST-RFD-08 [See rule 92(3)] Notice for rejection of application for refund (GSTIN/UIN/Temporary ID) (Name) (Address) ACKNOWLEDGEMENT No.. ARN......... Dated 1. Reference No. of Notice Date of issue 2. GSTINUIN 3. Name of business (Legal) 4. Trade name, if any 5. Reply to the notice 6. List of documents uploaded 7. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date DD/MM/YYYY 194 Signature of Authorised Signatory Name Designation/Status Signature of Authorised Signatory (Name) Designation/ Status FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN 2. Name : 3. Address 4. Tax Period (Quarter) 5. Amount of Refund Claim : From To : Central Tax State Tax UT Tax Integrated Tax Cess Total 6. Details of Bank Account: a. Bank Account Number b. Bank Account Type C. Name of the Bank d. Name of the Account Holder/Operator e....

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....eference No.: To GSTIN - Name - Address - Application Reference No. (ARN) Form GST ASMT -04 [See rule 98(3)] Dated Order of Provisional Assessment Date This has reference to your application mentioned above and reply dated-------, furnishing information/documents in support of your request for provisional assessment. Upon examination of your application and the reply, the provisional assessment is allowed as under: > The provisional assessment is allowed subject to furnishing of security amounting to Rs.------ (in words) in the form of (mode) and bond in the prescribed format by (date). Please note that if the bond and security are not furnished within the stipulated date, the provisional assessment order will be treated as null and void as if no such order has been issued. 199 Signature Name Designation 1. GSTIN Form GST ASMT -05 [See rule 98(4)] Furnishing of Security 2. Name 3. Order vide which security is prescribed Order No. Order date 4. Details of the security furnished Sr. No. Mode Reference no. / Debit entry no. (for cash payment) Date Amount Name of Bank 1 2 3 4 5 6 Note - Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in t....

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....the date of demand thereof being made in writing by the said Officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from the amount of bank guarantee or by endorsing his rights under the above-written bond or both; I/We further declare that this bond is given under the orders of the Central Government/ State Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). 201 Signature(s) of obligor(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Date Place Occupation Occupation Witnesses (1) Name and Address (2) Name and Address Occupation Occupation Accepted by me this... ..day of. . (month)..... .of 202 (year) (Designation) for and on behalf of the President of India./ Governor of ............... (state)". Reference No.: To GSTIN - Name - Form GST ASMT -06 [See rule 98(5)] Address - Application Reference No. (ARN) Provisional Assessme....

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....ease of security is rejected. 206 Signature Name Designation Date Reference No.: To GSTIN: Name: Address: Tax period - Form GST ASMT -10 [See rule 99(1)] Date: F.Y. - Notice for intimating discrepancies in the return after scrutiny This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have been noticed: > You are hereby directed to explain the reasons for the aforesaid discrepancies by - (date). If no explanation is received by the aforesaid date, it will be presumed that you have nothing to say in the matter and proceedings in accordance with law may be initiated against you without making any further reference to you in this regard. 207 Signature Name Designation Form GST ASMT -11 [See rule 99(2)] Reply to the notice issued under section 61 intimating discrepancies in the return 1. GSTIN 2. Name 3. Details of the notice Reference No. Date 4. Tax Period 5. Reply to the discrepancies Sr. No. Discrepancy 6. Amount admitted and paid, if any - Act 7. Verification- Tax Reply Interest Others Total I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and....

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....elled under sub-section (2) of section 29 with effect from and that you are liable to pay tax for the above mentioned period. Therefore, you are hereby directed to show cause as to why a tax liability along with interest not be created against you for conducting business without registration despite being liable for registration and why penalty should not be imposed for violation of the provisions of the Act or the rules made thereunder. at In this connection, you are directed to appear before the undersigned on (time) - (date) 211 Signature Name Designation Reference No.: Form GST ASMT - 15 [See rule 100(2)] To Temporary ID Name Address Tax Period - F.Y.- SCN reference no. - Date - Assessment order under section 63 Preamble - > Date: The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an un-registered person, despite being liable to be registered under the Act. OR The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period as your registration has been cancelled under sub-section (2) of section 29 with effect from----- Whereas, no reply was filed by you or your reply w....

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....ation / Status Date - 214 Reference No.: GSTIN/ID Name Address ARN - Form GST ASMT - 18 [See rule 100(5)] Date - Date: Acceptance or Rejection of application filed under section 64 (2) The reply furnished by you vide application referred to above has been considered and found to be in order and the assessment order no. - stands withdrawn. OR dated The reply furnished by you vide application referred above has not been found to be in order for the following reasons: > Therefore, the application filed by you for withdrawal of the order is hereby rejected. 215 Signature Name Designation Reference No.: To, GSTIN Name Address Period F.Y.(s) - Form GST ADT - 01 [See rule 101(2)] Notice for conducting audit Date: Whereas it has been decided to undertake audit of your books of account and records for the financial year(s) .... to ..... in accordance with the provisions of section 65. I propose to conduct the said audit at my office/at your place of business on And whereas you are required to:- (i) afford the undersigned the necessary facility to verify the books of account and records or other documents as may be required in this context, and (ii) furnish such information as may be require....

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....ent 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, failing which proceedings as deemed fit may be initiated against you under the provisions of the Act. 219 Signature Name Designation Form GST ARA -01 [See Rule 104(1)] Application Form for Advance Ruling 1. GSTIN Number, if any/User-id 2. Legal Name of Applicant 3. Trade Name of Applicant (Optional) 4. Status of the Applicant [registered / un-registered] 5. Registered Address / Address provided while obtaining user id 6. Correspondence address, if different from above 7. Mobile No. [with STD/ISD code] 8. Telephone No. [with STD/ISD code] 9. Email address 10. Jurisdictional Authority 11. i. Name of Authorised representative │ii. Mobile No. iii. Email Address > Optional 12. Nature of activity(s) (proposed / present) in respect of which advance ruling sought 13. A. Category Factory/Manufacturing Wholesale Business Retail Business Warehouse/Deport Bonded Warehouse Service Provision Office/Sale Office Leasing Business S....

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....r of the appellant 9 Jurisdictional officer / concerned officer 10 Designation of jurisdictional officer / concerned officer 11 12 Email Address of jurisdictional officer / concerned officer Mobile number of jurisdictional officer / concerned officer 13 Whether the appellant wishes to be heard in person? Yes/No 14. The facts of the case (in brief) 15. Ground of Appeal 16. Payment details Prayer Challan Identification Number (CIN) - Date - In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, may be pleased to: a. set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling as prayed above; b. grant a personal hearing; and C. pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case. And for this act of kindness, the appellant, as is duty bound, shall ever pray. 222 VERIFICATION I, (name in full and in block letters), son/daughter/wife of do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents is correct. I am making this application in my capacity as (designation) and that I am competen....

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....- Yes/No 11. Statement of facts:- 12. Grounds of appeal:- 13. Prayer:- 14. Amount of demand created, admitted and disputed Particulars Particulars of demand/ refund Amount of a) Tax/Cess Central State/ Integrated Cess Total amount tax UT tax tax 225 15. demand b) Interest Amount b) Interest of demand admitted c) Penalty > (B) d) Fees total > e) Other disputed (C) d) Fees Details of payment of admitted amount and pre-deposit (pre- deposit 10% of the disputed tax and cess) Sr. No. Description Tax payable Paid through Cash/Credit Debit entry no. Amount of tax paid Central State/UT Ledger tax tax Integrated tax CESS 1 2 3 4 5 6 7 8 9 Integrated Cash Ledger 1. tax Credit Ledger Cash Ledger 2. Central tax Credit Ledger State/UT Cash Ledger 3. tax Credit Ledger Cash Ledger 4. CESS Credit Ledger (c) Interest, penalty, 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 – 1....

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....8. Status of order- Confirmed/Modified/Rejected 9. Amount of demand confirmed: Particul Date of order - Central tax ars Disput Determi State/UT tax Disput Determi Integrated tax Cess Disput Determi Disput Determi Total Disput Determi ed ned ed Amou Amount Amou ned Amount nt nt ed Amou nt ned Amount ed ned ed ned Amou Amount Amou Amount nt nt 1 2 3 4 5 6 7 8 9 10 11 a) Tax b) Intere st c) Penalt d) Fees Other S f) Refun d 232 Place: Date: 233 Signature> Designation: Jurisdiction: Form GST APL - 05 [See rule 110(1)] Appeal to the 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) Ꭰ escription 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. ....

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....he Appellate Tribunal by the appellant or the Commissioner of State/Central tax/UT tax, as the 238 case may be- Whether the decision or order appealed against involves any question relating to place of supply - 13 Yes 14 15 16 No In case of cross-objections filed by a person other than the 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....

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....pointed date have been furnished:- Yes/No 5. Amount of tax credit carried 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 f....

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....y 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 accounts) is also required. 8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8)) S. No. Registration no. Was p....