TaxTMI 
TaxTMI 
Forms -other than Registraion and Compostion Rules
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....lue Amount of ITC claimed (Rs.) y Code (UQC) (As adjusted by debit note/credit note) Central State UT Tax Tax Tax Integrate Cess d Tax stock, inputs contained in semi-finished or finished goods held in stock 7(a) Inputs held in stock 4 5 6 7 8 9 10 11 12 13 7 (b) Inputs contained in semi-finished or finished goods held in stock *In case it is not feasible to identify invoice, the principle of first-in-first out may be followed. 2 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/ Registra Invoice */ Bill of Description of inputs held in Unit Qty No. tion entry under CX/ No. Date VAT of supplier stock, inputs contained in semi-finished or finished goods Quantity Code Value** (As Amount of ITC claimed (Rs.) (UQC) adjusted by debit note/cre Central dit note) Tax State Tax UT Tax Integ Cess rated held in stock, Tax 1 2 3 4 capital goods 5 7 8 9 10 11 12 13 8 (a) Inputs held in stock 8 (b) Inputs contained in semi-finished or finished goods held in stock 8 (c) Capita....
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....om 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 Description of Unit Qty No. Registra /Bill of inputs held in tion entry stock, inputs under contained in Quantity Code (UQC) Value** (As Amount of ITC claimed (Rs.) adjusted by debit CX/ No. Date semi-finished or VAT of supplier finished goods held in stock and capital goods note/cre dit note) Central Tax State Tax UT Tax Integrate Cess d Tax 1 2 3 4 5 6 7 8 10 11 12 13 5 (a) Inputs held in stock (where invoice is available) 5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available) 5 (c) Capital goods held in stock (where invoice available) 7 5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock (where invoice not available) 5 (e) Capital goods held in stock (where invoice not available) * (1) In case,....
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....rom. Place Date 11 Signature Name of Authorised Signatory Designation/Status....... 1. (a) Legal name 2. Form GST ENR-01 [See rule 58(1)] Application for Enrolment u/s 35 (2) [only for un-registered persons] (b) Trade Name, if any (c) PAN (d) Aadhaar (applicable in case of proprietorship concerns only) Type of enrolment Transporter Godown owner/operator Warehouse owner/operator 3. Cold storage owner/operator Constitution of Business (Please Select the Appropriate) (i) Proprietorship (ii) Partnership (iv) Private Limited Company (iii) Hindu Undivided Family (v) Public Limited Company ☠(vi) Society/Club/Trust/Association of Persons (vii) Government Department ☠(viii) Public Sector Undertaking (ix) Unlimited Company ☠(x) Limited Liability Partnership (xi) Local Authority ☠(xii) Statutory Body (xiii) Foreign Limited Liability ☠Partnership (xiv) Foreign Company Registered (in India) (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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.... UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 13. List of documents uploaded (Identity and address proof) 14. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: For office use Enrolment no. - Date - Signature Name of Authorised Signatory Designation/Status... 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) GSTIN/ Invoice details Rate Taxable Amount Place of UIN No. Date Value value Integrated ....
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....urns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof] Details of original document Revised details of document or details of Rate Taxable original Debit/Credit Notes or refund vouchers GSTIN Inv. Inv. GSTIN Invoice Shipping bill Value No. Date No Date No. Date 1 2 3 4 5 6 7 8 Amount Value Place of supply Tax Integrated Central Tax State / UT Cess Tax 9 10 11 12 13 14 15 16 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 Total Taxable value 2 Integrated Tax Central Tax Amount State/UT Tax 5 Cess 6 Tax period for which the details are being revised 3 4 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 a....
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....here from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place Signatory Date /Status... 5 Signatures Name of Authorised Designation Instructions - 1. Terms used: a. GSTIN: b. UIN: Goods and Services Tax Identification Number Unique Identity Number c. UQC: Unit Quantity Code d. HSN: e. POS: f. B to B: g. B to C: Harmonized System of Nomenclature Place of Supply (Respective State) From one registered person to another registered person From registered person to unregistered person 2. The details in GSTR-1 should be furnished by 10th of the month succeeding the 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 f....
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....es would, be created from this Table.. 10. In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank. 11. Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking (LUT)) needs to be reported under “0†tax amount heading in Table 6A and 6B. 12. Table 7 to capture information in respect of taxable supply of: (i) B to C supplies (whether inter-State or intra-State)with invoice value upto Rs 2,50,000; (ii) Taxable value net of debit/credit note raised in a particular tax period and information pertaining to previous tax periods which was not reported earlier, shall 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 sup....
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....l turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr. 80 Form GSTR-1A [See rule 59(4)] Details of auto drafted supplies (From GSTR 2, GSTR 4 or GSTR 6) 1. GSTIN 2. (a) Legal name of the registered person Year Month (b) Trade name, if any 3. Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4 GSTIN/ UIN Invoice details Rate Taxable Amount Place of value No. Date Value Integrated Tax Central State / Cess Tax UT Tax Supply (Name of State/UT) 1 2 3 4 5 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) GSTIN of recipient 4. Zero rated supplies made to SEZ and deemed exports Invoice details Integrated Tax No. 2 Date 3 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 ori....
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.... IIC101 5A. Imports 5B. Received from SEZ Port code +No of BE=13 digits Assessable Value 6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments] Details of Revised details of Rate Taxable Amount original invoice invoice value Bill of entry No Place Whether of input or supply input Amount of ITC available Cess service/ GSTIN No. Date GSTIN No. Date Value Tax Integrated Central State/UT|Cess Tax Tax Integrated Central State/UT Capital Tax Tax Tax 2 3 4 5 6 7 8 9 10 11 12 13 14 goods/ Ineligible for ITC) 15 16 17 18 19 6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]- If details furnished earlier were incorrect 6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect 6C. Debit Notes/Credit Notes [original] 6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 7. Supplies received....
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....nt of information furnished in Table No 11 at S. No A in an earlier return Amendment is in respect of information furnished in the Month Specify the information you wish to amend (Drop down) 12. Addition and reduction of amount in output tax for mismatch and other reasons Description Add to or reduce from output liability Amount Integrated Tax Central State CESS Tax / UT Tax 2 3 4 5 6 ITC claimed on mismatched/duplication of invoices/debit Add notes (b) Tax liability on mismatched credit notes Add Reclaim on account of rectification of mismatched (c) Reduce invoices/debit notes Reclaim on account of rectification of mismatched credit (d) Reduce note (e) Negative tax liability from previous tax periods Reduce (f) Tax paid on advance in earlier tax periods and adjusted with tax on supplies made in current tax period Reduce 14 14 13. HSN summary of inward supplies Sr. No. HSN Description UQC Total (Optional Total Total Amount Quantity value if HSN is Taxable Value furnished) Integrated Central State/UT Tax Tax Tax Cess 1 2 3 4 5 6 7 8 9 10 11 Verification I hereby solemnly affirm and declare that the information given h....
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....s from outside India as well as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table 5. 16 4. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 5. Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer. 6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well as original/ amended information of debit or credit note. GSTIN not to be provided in case of export transactions. 7. Table 7 captures information on a gross value level. 8. An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible or ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as ITC. 9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in case of tax deducted at source in Table ....
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....ax 5 State/ UT Tax Cess 6 7 GSTIN of Deductor/ Amount GSTIN of e- received Sales Return Net Value Commerce Operator Gross Integrated Tax Amount Central Tax State Tax /UT Tax Value 7A. 1 TDS 2 3 4 5 6 7 7B. TCS 19 Form GSTR-3 [See rule 61(1)] Monthly return Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any Auto Populated Auto Populated Part-A (To be auto populated) (Amount in Rs. for all Tables) 3. Turnover Sr. No. 1 (i) Type of Turnover Amount 2 3 Taxable [other than zero rated] Zero rated supply without payment of Tax Deemed exports (ii) Zero rated supply on payment of Tax (iii) (iv) (v) (vi) (vii) Exempted Nil Rated Non-GST supply Total 4. Outward supplies 4.1 Inter-State supplies (Net Supply for the month) Rate Taxable Value Amount of Tax Integrated Tax 3 CESS 4 A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise] B. Supplies attracting reverse charge-Tax payable by recipient of supply C. Zero rated supply made with payment of Integrated Tax D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce ope....
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.... (of the details furnished in earlier tax periods) (a) Inputs (b) Input services (c) Capital goods 7. Addition and reduction of amount in output tax for mismatch and other reasons Description Add to or reduce from Integrated Amount Central State / CESS output liability tax tax UT tax 2 3 4 5 6 (a) ITC claimed on mismatched/duplication of invoices/debit notes Add (b) Tax liability on mismatched credit notes Add Reclaim on rectification of mismatched invoices/Debit (c) Reduce Notes (d) Reclaim on rectification of mismatch credit note Reduce (e) Negative tax liability from previous tax periods Reduce (f) Tax paid on advance in earlier tax periods and adjusted Reduce with tax on supplies made in current tax period (g) Input Tax credit reversal/reclaim Add/Reduce 22 8. Total tax liability Rate of Tax Taxable value Amount of tax Integrated Central tax State/UT Tax CESS tax 2 3 4 5 6 1 8A. On outward supplies 8B. On inward supplies attracting reverse charge 8C. On account of Input Tax Credit Reversal/reclaim 8D. On account of mismatch/ rectification/other reasons 9. Credit of TDS and TCS Amount Integrated tax 2 Centr....
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....yer. 4. Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2. 5. Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credit ledger and cash ledger. 6. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received. 7. Table 4.1 will not include zero rated supplies made without payment of taxes. 8. Table 4.3 will not include amendments of supplies originally made under reverse charge basis. 9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes, advances paid and adjustments made out of tax paid on advances earlier. 10. Utilization of input tax credit should be made in accordance with the provisions of section 49. 11. GSTR-3 filed without discharging complete liability will not be treated as valid return. 12. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the remaining liability, then he has to file the Part B of GSTR-3 again. 13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax pe....
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....upplies and inward supplies liable to reverse charge Nature of Supplies Total Taxable value Integrated Tax Central Tax State/UT Tax Cess 2 3 4 5 6 1 (a) Outward taxable supplies (other than zero rated, nil rated and exempted) (b) Outward taxable supplies (zero rated) (c) Other outward supplies (Nil rated, exempted) (d) Inward supplies (liable to reverse charge) (e) Non-GST outward supplies 3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders Supplies made to Unregistered Persons Supplies made to Composition Taxable Persons Supplies made to UIN holders 4. Eligible ITC Place of Supply (State/UT) 2 Total Taxable value 3 Amount of Integrated Tax 4 Details 1 (A) ITC Available (whether in full or part) (1) Import of goods (2) Import of services (3) Inward supplies liable to reverse charge (other than 1 & 2 above) (4) Inward supplies from ISD (5) All other ITC (B) ITC Reversed (1) As per rules 42 & 43 of CGST Rules (2) Others (C) Net ITC Available (A) - (B) (D) Ineligible ITC (1) As per section 17(5) (2) Others 5. Values of exempt, nil-rated and ....
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....ed details of invoice Rate Taxable Amount value Place of supply (Name Integrated Central State/UT 123456789 Tax Tax 11 Tax Cess of State/ UT) 12 13 14 5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect 5B. Debit Notes/Credit Notes [original)] 5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 30 6. Tax on outward supplies made (Net of advance and goods returned) Rate of tax 1 Turnover 2 Central Tax 3 Composition tax amount State/UT Tax 4 7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6 Quarter Rate Original details Revised details Turnover Central Tax State/UT tax Turnover Central Tax State/UT Tax 2 3 4 5 6 7 8 8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Paid 2 Place of supply (Name of State /UT) 3 Amount Integrated Tax Central Tax State/ UT Tax Cess 4 5 6 7 1 (I) 8A. Information for the current quarter Advance amount paid for reverse charge supplies in the tax period (tax amount to be ....
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....to-populated in subsequent years. 4. Table 4 to capture information related to inward supplies, rate-wise: (i) Table 4A to capture inward supplies from registered supplier other than reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1 and GSTR-5; (ii) (iii) (iv) (v) (vi) Table 4B to capture inward supplies from registered supplier attracting reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1; Table 4C to capture supplies from unregistered supplier; Table 4D to capture import of service; Tax recipient to have the option to accept invoices auto populated/ add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and Place of Supply (POS) only if the same is different from the location of the recipient. 5. Table 5 to capture amendment of information provided in earlier tax periods as well as original/ amended information of debit or credit note received, rate-wise. Place of Supply (POS) to be reported only if the same is different from the location of the recipient. While furnishing informat....
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....lue 1 2 3 4 Taxable value 5 Integrated Tax 6 Cess 7 Amount of ITC available Integrated Tax Cess 8 9 4. Amendment in the details furnished in any earlier return Original details Revised details Differential ITC (+/_) Bill of entry Bill of entry Rate Taxable value Amount No Date No Date Value Integrated Tax Amount of ITC available Cess Integrated Cess Integrated Cess Tax tax 2 3 4 5 7 8 9 10 11 12 13 5. Taxable outward supplies made to registered persons (including UIN holders) GSTIN/ UIN No. Invoice details Date Value Rate Taxable value Amount Place of Integrated Central State Cess Tax Tax UT Supply (Name of Tax State/UT) 1 2 3 4 5 6 7 8 9 10 11 6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh 35 Place of Invoice details Rate Taxable Value Amount Supply (State/UT) No. Date Value 1 2 3 4 5 Integrated Tax 7 Cess 8 7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6 Rate of tax Total Taxable value Amount 2 Integrated Tax 3 Central Tax State/....
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....ate fee Cess 1 2 3 4 5 6 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess 37 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signatures of Authorised Signatory Name of Authorised Signatory. Designation/Status...... 38 Instructions:- 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: e. POS: Harmonized System of Nomenclature Place of Supply (Respective State) f. B to B: From one registered person to another registered person g. B to C: From registered person to unregistered person 2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return. 3. The details in GSTR-5 should be furnished by 20th of the month succeeding the relevant tax period or within 7 days from the last date of the registration whichever is earlier. 4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC eligible on such import of goods. 5. Recipie....
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.... Description 1 2 1. Interest 2. Others (Please specify) Total Amount of tax due Integrated tax 3 CESS 4 40 40 Description 7. Tax, interest, late fee and any other amount payable and paid Sr. No. Amount payable Integrated CESS Debit entry no. Amount paid tax Integrated tax CESS 1 2 3 4 5 6 7 1. Tax Liability (based on Table 5 & 5A) 2. Interest (based on Table 6) 3. Others (Please Specify) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature Name of Authorised Signatory. 41 14 Designation/Status Form GSTR-6 [See rule 65] Return for input service distributor 1. 2. (a) GSTIN Legal name of the registered person (b) Trade name, if any 3. Input tax credit received for distribution Year Month (Amount in Rs. for all Tables) GSTIN of supplier Invoice details Rate Taxable value Amount of Tax No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (Fr....
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.... (Drop Down) Other 3 Debit Entry Nos. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name of Authorised Signatory Designation/Status.. 44 Instructions:- 1. Terms Used :- a. GSTIN :- b. ISD - Goods and Services Tax Identification Number Input Service Distributor C. ITC: - Input tax Credit. 2. GSTR-6 can only be filed only after 10th of the month and before 13th of the month succeeding the tax period. 3. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR-6. 4. ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then in that case ISD has to separately register as Normal taxpayer. 5. ISD will have late fee and any other liability only. 6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which the inward supplies have been received. 7. Ineligible ITC will be in respect of supplies made as per Section 17(5). 8. Mismatch liability between GSTR-1....
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.... cash ledger Description Tax Interest Penalty Fee Other 2 3 4 5 Debit Entry Nos. 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 3 (a) Integrated Tax (b) Central Tax (c) State/UT Tax Late fee 4 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature of Authorised Signatory Name of Authorised Signatory Designation/Status... 48 Instructions - 1. Terms used: a) GSTIN: Goods and Services Tax Identification Number b) TDS: Tax Deducted at Source 2. Table 3 to capture details of tax deducted. 3. Table 4 will contain amendment of information provided in earlier tax periods. 4. Return cannot be filed without full payment of liability. 49 49 1. TDS Certificate No. – 2. GSTIN of deductor - 3. Name of deductor - 4. GSTIN of deductee- 5. (a) Legal name of the deductee - ....
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....affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature of Authorised Signatory Name of Authorised Signatory Designation/Status.. 52 2 Instructions:- 1. Terms Used :- a. GSTIN :- b. TCS :- Goods and Services Tax Identification Number Tax Collected at source 2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged. 3. TCS liability will be calculated on the basis of table 3 and table 4. 4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax period has been discharged. 5. Cash ledger will be debited for the refund claimed from the said ledger. 6. Amount of tax collected at source will flow to Part C of GSTR-2A of the taxpayer on filing of GSTR-8. 7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of supplier. 53 Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) Year Month 1. UIN 2. Name of the person having UIN | Auto populated |▬▬▬▬▬....
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.... Refund B. Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of the month of July filed by 20th August but mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the return B.1 1 for month of September to be filed 20th October 2 July Two Months Two Months B.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return September filed by 20th October 2 August One Month One Month B.3 Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42/43 and that have become payable in the return of September filed by 20th October 2. August ches/Duplicates that willead to increase of lability in the return for October to be One Month-high 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 bu....
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....rnment Officials Retired from Centre/ State 7.1 Date of Retirement 7.2 Designation of the post held at the time of retirement Scanned copy of Pension Certificate issued by AG office or any other document evidencing retirement 8. Applicant Details 8.1 Full name as per PAN 8.2 Father's Name 8.3 Date of Birth 8.4 Photo 8.5 Gender 8.6 Aadhaar 8.7 PAN 8.8 Mobile Number 8.9 Landline Number 8.10 Email id 9. Professional Address (Any three will be mandatory) 9.1 Building No./ Flat No./Door No. 9.2 Floor No. 9.3 Name of the Premises / Building 9.4 Road/Street Lane 9.5 Locality/Area / Village 9.6 District 9.7 State 9.8 10. PIN Code Qualification Details 2 10.1 Qualifying Degree 10.2 Affiliation University / Institute Consent I on behalf of the holder of Aadhaar number give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. Verific....
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....your enrolment is liable to be cancelled for following reason(s). 1. 2. The effective date of cancellation of your enrolment is >. CO 6 Signature Name (Designation) Form GST PCT-05 [See rule 83(6)] Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner Το The Authorised Officer Central Tax/State Tax. Sir/Madam PART-A I/We >: Sr. List of Activities Check box 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 To file an application for claim of refund 4. 5. To file an application for amendment or cancellation of registration 2. The consent of the (Name of Goods and Services Tax Practitioner) is attached herewith*. *Strike out whichever is not applicable. Date Place 7 Signature of the authorised signatory Name Designation/Status Part -B Consent of the Goods and Services Tax Practitioner I > do hereby solemnly accord my consent to act as the Goods and Services Tax Practitioner on behalf of (Legal name), GSTIN only in respect of the activities specified by GSTIN (Legal name), Dat....
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....d adjusted (RF)/] 8 9 10 11 12 13 14 15 16 17 18 19 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. 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 or any other payment made voluntarily shall be shown in the r....
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....ESS) 2 3 4 15 7 8 Signature Name Designation of the officer Note - 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; ‘UT Tax' stands for Union territory Goods and Services Tax; ‘Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States) 5 Note - 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 'Central Tax' stands for Central Goods and Services Tax; ‘State T....
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....Date -- of information>> GSTIN Name (Legal) > > Email address > Mobile No. > Address > Details of Deposit (All Amount in Rs.) Government Major Minor Head Head Tax Interest Penalty Fee Others Total Central Tax (----) Government of Integrated India Tax (----) CESS (----) Sub-Total State (Name) State Tax (----) 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) 9 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 ☠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 of 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 Paid Challan Information GSTIN Taxpayer Name Name of Ba....
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.... Exports of goods / services- With payment of Tax c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated d. On account of assessment/provisional assessment/ appeal/ any other order i. Select the type of Order: Assessment/ Provisional Assessment/ Appeal/ Others ii. Mention the following details: 1. Order No. 2. Order Date 3. Order Issuing Authority 4. Payment Reference No. (of the amount to be claimed as refund) (If Order is issued within the system, then 2, 3, 4 will be auto populated) e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)) f. On account of supplies made to SEZ unit/ SEZ Developer or recipient of Deemed Exports i. Select the type of supplier/ recipient: 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 regist....
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....ered supplier Tax Period: Invoice details State (in Integrated Tax Central Tax State Tax/ UT Tax CESS Col. 20/21/22/23 Goods/ No Date Value Services HSN Taxable value UQC QTY case of unregistered supplier) Rate Col. Col. Col. 2 3 4 (G/S) 5 6 7 24A 24B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Col. 17: POS (only if different from the location of recipient) Col. 18: Indicate if supply attracts reverse charge (Yes/No) Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none) Col. 20/21/22/23: Amount of ITC available For Outward Supplies: As per GSTR-1 (Table 5): Invoice details Tax Period: Integrated Tax State Tax/ UT Central Tax Cess Tax GSTIN/ Goods/ Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22 UIN No. Date Value services HSN (G/S) Taxable Value Rate Rate Rate Rate UQC QTY Amt Amt Amt Amt (%) (%) (%) (NA) 1 2 3 4 5 6 7 23A 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Col. 16: POS (only if different from the location of recipient) Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No) Col. 18: Tax option for supplies made to SEZ / SEZ develop....
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.... to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax) Col. 19: Deemed Exports (Yes/No) Col. 20: whether supply attracts reverse charge (Yes/No) Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No) Col. 22: GSTIN of e-commerce operator (if applicable) Col. 23 C/D: ARE (Application for Removal of Export) Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate) Col. 23 F/G: Particulars of Payment Received (* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory; In case of Services: Particulars of Payment Received is mandatory) GSTR 5- Table 6 Col. ☠No. 1 2 Invoice details Tax Period: Integrated Tax Central Tax State Tax/ UT Tax Cess Col. Col. Col. Col. Col. ARE Date of Payment Details Date Value Services HSN UOCOTY Taxable Rate Amt. Rate Am. Rate Amt Rate Amt. 16 17 18 19 20 No. Date Receipt Ref No. (G/S) Ref No. Date 3 4 5 6 21A 21B 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21C 21D 2E 2F 21 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....
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.... Central Tax State Tax Cess Tax Place of Supply (only if different from the location No. Date Value of recipient) Taxable of recipient) Amt Amt Amt Amt Amt Amt Amt Amt Value 1 2 3 4 5 7 8 9 10 11 12 13 14 15 Statement 7: Statement in case of application filed under rule 89(2)(k) Refund on account excess payment of tax Sr. No. Tax period Reference no. of return Date of filing Excess amount available in Liability Register Integrated Tax return Central State Tax Cess Tax 2 3 4 5 6 7 8 Annexure-2 I See rule 89 (2) (m)] Certificate This is to certify that in respect of the refund amounting to INR , the incidence M/s 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....
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.... as per application ii. Name of the Bank iii. Name and Address of the Bank/branch iv. IFSC V. MICR (GSTIN/UIN/Temporary ID) (Name) (Address) Signature (DSC): Name: Designation: Office Address: Order No.: Το FORM-GST-RFD-06 [See rule 92(1),92(3),92(4),92(5) & 96(7)] (GSTIN/UIN/ Temporary ID) (Name) (Address) Show cause notice No. (If applicable) Date: Acknowledgement No. Dated Refund Sanction/Rejection Order Sir/Madam, This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*. Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows: *Strike out whichever is not applicable Sr no Description Central State UT Integrated Cess Tax Tax Tax Tax i. Amount of refund/interest* claimed ii. Refund sanctioned on provisional basis (Order No....date) (if applicable) iii. Refund amount inadmissible > iv. Gross amount to be paid (1-2-3) V. Amount adjusted against outstanding vi. demand (if any) under the existing law or under the Act. Demand Order No...... date......, Act Period Net amoun....
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....urnishing of information/ filing of documents against the amount of refund sanctioned to you has been withheld against following reasons as per details below: Refund Order No.: Date of issuance of Order: Refund Calculation Integrated Central Tax State Tax UT Tax Cess Tax i. Amount of Refund Sanctioned ii. Amount of Refund Withheld iii. Amount of Refund Allowed Reasons for withholding of the refund: > I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention reason. This order is issued as per provisions under sub-section (...) of Section (...) of the Act. Date: Place: Signature (DSC): Name: Designation: Office Address: SCN No.: Το 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 Date: This has reference to your above mentioned application for refund, filed under section 54 of the Act. On examination, it appears that refund application is liable to be rejected on account of the following reasons: Sr No Description (select the reasons of inadmissibility of i. ii refund from ....
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.... person/ class of persons specified/notified by the Government. Date: Place: Signature of Authorised Signatory: Name: Designation/Status: 1.GSTIN 2. Name 3. Address Form GST ASMT - 01 [See rule 98(1)] Application for Provisional Assessment under section 60 4. Details of Commodity / Service for which tax rate / valuation is to be determined Sr. No. HSN Name of commodity /service Tax rate Valuation Average monthly Central State/ Integrated Cess turnover of tax tax UT tax the commodity 1 2 3 4 5 6 7 8 5. Reason for seeking provisional assessment 6. Documents filed 7. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. 1 Signature of Authorised Signatory Name Designation / Status Date / service 9 Reference No.: To Form GST ASMT - 02 [See rule 98(2)] Date: GSTIN -Name (Address) Application Reference No. (ARN) . Dated Notice for Seeking Additional Information / Clarification / Documents for provisional assessment Please refer to your application referred to above. While examining your req....
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....ee is submitted to secure the differential tax on the supply of goods and/or services in respect of which I/we have been allowed to pay taxes on provisional basis. (ii) (iii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee. The department will be at liberty to invoke the bank guarantee provided by us to cover the provisional assessment in case we fail to furnish the required documents/ information to facilitate finalization of provisional assessment. Signature of Authorised Signatory Name Designation/Status Date 6 I/We.. .of.. Bond for provisional assessment [Rule 98(3) & 98(4)] ,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President"/ the Governor of ..(State) (hereinafter called the "Governor") in the sum of.. ...rupees to be paid to the President/ Governor for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by th....
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....or seeking additional information / clarification / documents for final assessment Please refer to your application and provisional assessment order referred to above. The following information / documents are required for finalization of provisional assessment: > You are, therefore, requested to provide the information /documents within a period of > from the date of receipt of this notice to enable this office to take a decision in the matter. Please note that in case no information is received by the stipulated date your application is liable to be rejected without making any further reference to you. You are requested to appear before the undersigned for personal hearing on >. 9 Signature Name Designation Reference No.: To GSTIN Name Address Form GST ASMT -07 Provisional Assessment order No. [See rule 98(5)] Date dated Final Assessment Order Preamble > In continuation of the provisional assessment order referred to above and on the basis of information available / documents furnished, the final assessment order is issued as under: Brief facts- Submissions by the applicant - Discussion and finding - Conclusion and order - The security furnished for....
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....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 belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation / Status Date - 14 Reference No.: To GSTIN Name Address Form GST ASMT-12 [See rule 99(3)] Date: Tax period - F.Y. - ARN - Date - Order of acceptance of reply against the notice issued under section 61 This has reference to your reply dated in response to the notice issued vide reference no. dated ---. Your reply has been found to be satisfactory and no further action is required to be taken in the matter. 15 Signature Name Designation Reference No.: To GSTIN - Name - Address - Tax Period - Notice Reference No.- Form GST ASMT - 13 [See rule 100(1)] Date: F.Y.- Return Type - Date - Preamble - > Assessment order under section 62 The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return for the said tax period. From the records available with the department, it has been noticed that you have not furnished the said return till dat....
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....ble 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 was duly considered during proceedings held on date(s). On the basis of information available with the department / record produced during proceedings, the amount assessed and payable by you is as under: Introduction Submissions, if any Conclusion (to drop proceedings or to create demand) Amount assessed and payable:- (details at Annexure) (Amount in Rs.) Sr Tax Act Tax Interest Penalty Others Total No. Period 1 1 2 3 4 5 6 78 Total Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. 19 Signature Name You are hereby directed to make the payment by > failing which proceedings shall be initiated against you to recover the outstanding dues. 20 20 ....
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....it has been decided to undertake audit of your books of account and records for the financial year(s) ..... in accordance with the provisions of section 65. I propose to 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 required and render assistance for timely completion of the audit. You are hereby directed to attend in person or through an authorised representative on (date) at..... ...(place) before the undersigned and to produce your books of account and records for the aforesaid financial year(s) as required for audit. In case of failure to comply with this notice, it would be presumed that you are not in possession of such books of account and proceedings as deemed fit may be initiated as per the provisions of the Act and the rules made thereunder against you without making any further correspondence in this regard. 1 Signature. Name Designation Reference No.: To, GSTIN Form GST ADT - 02 [See rule 101(5)] Da....
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....stered Address / Address provided while obtaining user id 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 > Optional 12. ii. Mobile No. iii. Email Address Nature of activity(s) (proposed / present) in respect of which advance ruling sought A. Category Wholesale Business Retail Business Factory/Manufacturing Bonded Warehouse Warehouse/Deport Leasing Business Office/Sale Office Service Provision Service Recipient SEZ Input Service Distributor (ISD) EOU/STP/EHTP Works Contract B. Description (in brief) (Provision for file attachment also) Issue/s on which advance ruling required (Tick whichever is applicable) :- 13. (i) classification of goods and/or services or both 1 14. 15. 16. 17. 18. (ii) applicability of a notification issued under the provisions of the Act (iii) determination of time and value of supply of goods or services or both (iv) admissibility of input tax credit of tax paid or deemed to have been paid (v) determination of the liability to pay tax on any goods o....
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....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. 3 I, VERIFICATION (name in full and in block letters), son/daughter/wife of do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents is correct. I am making this application in my capacity as (designation) and that I am competent to make this application and verify it. Place Date Signature Name of Appellant/Authorised Signatory Designation/ Status Form GST ARA -03 [See Rule 106(2)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars Remarks 1 Advance Ruling No. 2 Date of communication of the advance ruling DD/MM/YYYY 3 GSTIN, if any User id of the person who had sought advance ruling 4 Legal Name of the person referred to in serial number 3. 5 Name and designa....
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.... c) Penalty d) Fees 1 e) Other charges a) Tax/Cess Amount of b) Interest demand c) Penalty disputed (C) d) Fees e) Other charges 15. Details of payment of admitted amount and pre-deposit:- (a) Details of payment required Particulars Cen- State/UT Inte- Cess Total amount tral tax grate tax d tax a) Admitted > b) Pre-deposit (10% of disputed tax) (b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess) Sr. Description No. Tax pay- able Paid through Cash/Credit Debit en- try no. Amount of tax paid Central State/UT Integrated CESS Ledger tax tax tax 1 2 3 4 5 7 8 Cash Ledger 1. Integrated tax Credit Ledger Cash Ledger 2. Central tax Credit Ledger Cash Ledger 3. State/UT tax Credit Ledger Cash Ledger 4. CESS Credit Ledger Sr. Description (c) Interest, penalty, late fee and any other amount payable and paid Amount payable No. Debit entry no. Amount paid Integrated Central State/UT CESS Integrated Central State/UT CESS tax tax tax tax tax tax 1 2 3 4 5 7 8 9 10 11 2 1. Interest 2. Penalty 3. Late fee Others (spec- 4. ify) ....
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....ss of the appellant- 4. Order appealed against- Number- Date- 5. Appeal no. Date- 6. Personal Hearing – 7. Order in brief- 8. Status of order- Confirmed/Modified/Rejected 9. Amount of demand confirmed: Date of order - Particulars Central tax State/UT tax Disputed Deter- Dis- Deter- Integrated tax Disputed Cess Total Amount mined puted mined Amount Deter- Dis- mined puted Deter- Disputed Deter- mined Amount mined Amount Amou Amount Amoun Amount Amount nt Amou t nt 1 2 3 4 5 6 7 8 9 10 11 a) Tax b) Interest c) Penalty d) Fees e) Others f) Refund Place: Date: Designation: Jurisdiction: 7 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) Brief issue of the case under dispute (ii) Description and classification of goods/ services in dispute (iii) Period ....
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.... Brief issue of the case under dispute- (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under dispute Central tax State/UT tax Integrated tax Cess a) Tax b) Interest c) Penalty d) Fees e) Other charges (specify) (v) Market value of seized goods- 11 12 13 State or Union Territory and the Commissionerate (Centre) in which the order or decision was passed (Jurisdiction details)- Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the appellant or the Commissioner of State/Central tax/UT tax, as the case may be- Whether the decision or order appealed against involves any question relating to place of supply- Yes No 11 14 In case of cross-objections filed by a person other than the Commissioner of State/UT tax/Central tax (i) Name of the Adjudicating Authority- (ii) Order Number and date of Order- (iii) GSTIN/UIN/Temporary ID- (iv) Amount involved: Head Tax Interest Integrated tax Central tax State/UT tax Cess Details of payment 15 Head Central tax State/UT tax Integrated tax Cess Penalty Refund Total Tax Interest Penalty Refund Total ....
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....al passing the order appealed against- 7. Date of communication of the order appealed against- 8. Name of the representative 9. Details of the case under dispute: (i) Brief issue of the case under dispute with synopsis (ii) Description and classification of goods/ services in dispute (iii) Period of dispute (iv) Amount under dispute Description Central tax State/UT Integrated Cess tax tax a) Tax/Cess b) Interest c) Penalty d) Fees e) Other charges (v) Market value of seized goods 10. Statement of facts 11. Grounds of appeal 12. Prayer 13. Annexure(s) related to grounds of appeal 16 Verification I, Name: Designation/Status: 17 12 Form GST TRAN - 1 [See rule 117(1), 118, 119 & 120] Transitional ITC/ Stock Statement 1. GSTIN - 2. Legal name of the registered person - 3. Trade Name, if any - 4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:- Yes/No 5. Amount of tax credit carried forward in the return filed under existing laws: (a) Sl. no. Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and....
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....ng Taxes paid VAT [and ET] Total eligible VAT [and ET] credit under existing Total VAT [and ET] credit availed under existing law law law 1 2 3 4 5 6 8 9 Total Total VAT [and ET] credit unavailed under existing law (admissible as ITC of State/UT tax) (8-9) 10 7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6). (a) 140(6)) Sr. no. Amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table 5(a) (under sections 140(3), 140(4)(b) and Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock HSN (at 6 digit level) Unit 2 3 7A Where duty paid invoices are available Inputs Qty. 4 Inputs contained in semi-finished and finished goods Value 5 Eligible Duties paid on such inputs 6 7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) – Credit in terms of Rule 117 (4) Inputs (b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5): Name of the Invoice supplier number Invoice date Description Quan....
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....f Manufacturer Total Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act Details of goods held as agent on behalf of the principal Sr. GSTIN of Principal Details of goods with Agent No. Description Unit Quantity Value Input Tax to be taken 1 2 3 4 5 6 7 Details of goods held by the agent GSTIN of Principal Sr. No. 1 2 Details of goods with Agent Quantity Value Description Unit 3 4 5 6 Input Tax to be taken 7 11. Details of credit availed in terms of Section 142 (11 (c)) Registration No of Service Tax Sr. no. VAT Registration No. Invoice/doc Invoice/ ument no. document date Tax Paid 2 3 4 5 6 Total VAT paid Taken as SGST Credit or Service Tax paid as Central Tax Credit 7 12. Details of goods sent on approval basis six months prior to the appointed day (section 142(12)) Sr Document No. no. Document date 1 2 GSTIN no. of recipient, (if applicable) Name & address of HSN Unit Details of goods sent on approval basis Description Quantity Value recipient 3 4 5 6 7 8 9 10 Total Verification (by authorised signatory) I hereby solemnly affirm and declare ....