TaxTMI 
TaxTMI 
The Goa Goods and Services Tax (Third Amendment) Rules, 2017.
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.... the Goa Goods and Services Tax (Third Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 1st day of July, 2017. (I) In the Goa Goods and Services Tax Rules, 2017,- (i) in rule 44, (a) in sub-rule (2), for the words "integrated tax and central tax", the words "central tax, State tax, Union territory tax and integrated tax" shall be substituted; (b) in sub-rule (2), after the words "integrated tax", for the brackets and figure "(2)", the brackets and figure "(3)" shall be substituted; (c) in sub-rule (6), for the words and letters "IGST and CGST", the words "central tax, State tax, Union territory tax and integrated tax" shall be substituted; (ii) in rule 96, (a) in sub-rule (1), in clause (b), and (b) in sub-rule (3), after the words, figures and letters "FORM GSTR 3", the words and figures "or FORM GSTR-3B, as the case may be;" shall be inserted; (iii) after rule 96, the following rule shall be inserted, namely:-― "96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.— (1) Any registered person availing the option to supply goods or services f....
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....ng rule shall be substituted, namely:- "119. Declaration of stock held by a principal and job-worker/agent.- Every person to whom the provisions of section 141 or sub-section (12) of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day."; (vi) after rule 138, the following shall be inserted, namely:― "Chapter - XVII Inspection, Search and Seizure 139. Inspection, search and seizure.— (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordi- nate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable ....
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....ch goods or things or the amount of tax, interest and penalty that is 5TH JULY, 2017 or may become payable by the taxable person, whichever is lower, such goods or, as the case may be, things shall be released forthwith, by an order in FORM GST INS-05, on proof of payment. (2) Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect of the said goods or things, the Commissioner may dispose of such goods or things and the amount realized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable in respect of such goods or things. CHAPTER - XVIII Demands and Recovery 142. Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the (a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. (2) Where, before the service of notice or statement, th....
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.... a Board or Corporation ΟΙ a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority. 144. Recovery by sale of goods under the control of proper officer.- (1) Where any 1016 5TH JULY, 2017 amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process. (2) The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and the purpose of sale. (3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2): Provided that where the goods are of perishable or hazardous nature ....
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....ds for settlement of the amount recoverable. or 147. Recovery by sale of movable immovable property.— (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due: Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151. 5TH JULY, 2017 (2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect. (3) Where the property subject to t....
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....e person making the claim or objection must adduce evidence to show that on the date of the order issued under sub-rule (1) he had some interest in, or was in possession of, the property in question under attachment or distraint. (10) Where, upon investigation, the proper officer is satisfied that, for the reason stated in the claim or objection, such property was not, on the said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint. (11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to hi....
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....e said officer-in-charge shall depute sufficient number of police officers for providing such assistance. 151. Attachment of debts and shares, etc.— (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FORM GST DRC-16 prohibiting.― (a) in the case of a debt, the creditor from recovering the debt and the debtor from making payment thereof until the receipt of a further order from the proper officer; (b) in the case of a share, the person in whose name the share may be standing from transferring the same or receiving any dividend thereon; (c) in the case of any other movable property, the person in possession of the same from giving it to the defaulter. (2) A copy of such order shall be affixed on some conspicuous part of the office of the proper officer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in ....
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....ificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this 1019 SERIES I No. 13 _ OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 7) behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. 156. Recovery through court. Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him. 157. Recovery from surety.- Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter. 158. Payment of tax and other amounts in instalments.― (1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due under the Act or for allow....
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.... to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person. (5) Any person whose property is attached may, within seven days of the attachment SERIES I No. 13 OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 7) _ compounding under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23. (6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC-23. 160. Recovery from company in liquidation.— Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM ....
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....nnection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted."; (vii) for "FORM GST-RFD-01, FORM GST- RFD-02, FORM GST-RFD-04, FORM GST-RFD- 05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10", the following FORMS shall respectively be substituted, namely:― "FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07, FORM GST-RFD-10 and FORM GST-RFD-11". 1021 SERIES I No. 13 _ GOVT. OF GOA OFFICIAL GAZETTE (EXTRAORDINARY No. 7) FORM-GST-RFD-01 [See rule 89(1)] Application for Refund Select: Registered/Casual/Unregistered/Non-resi- dent taxable person 1. GSTIN/Temporary ID: 2. Legal Name: 3. Trade Name, if any: 4. Address: 5. Tax Period: From To 6. Amount of Refund Claimed: Act Central Tax State/UT Tax Integrated Tax Cess Total 7. Grounds of Refund Claim: (select from the drop down): a. Excess balance in Electronic Cash ledger b. Exports of services- With payment of Tax c. Exports of goods/services Without payment of Tax, i.e., ITC accumulated d. On account of assessment/provisional assess- ment/appeal/any other order i. Sel....
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.... tax, interest, or any other amount for the period from...to..., claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. 5TH JULY, 2017 (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54..) 10. Verification I/We Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. We declare that no refund on this account has been received by us earlier. Place Date Signature of Authorised Signatory (Name) Designation/Status Statement - 1 (Annexure 1) Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)] Part A: Outward Supplies (GSTR-1: Table 4 and 5) Invoice details Amount GSTIN/UIN Rate No. Date Value Taxable value Place of Supply 1 2 3 4 5 6 Integrated Tax 7 Central Tax State/UT Tax Cess (Name of State) 8 9 10 11 Part B: Inward Supplies [GSTR 2: Table 3 (Mat....
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....f ITC available Net ITC Integrated Tax = (17/7) +18 19 9 10 11 12 13 14 15 16 17 18 19 20 Statement - 6: Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa Order Details (issued in pursuance of Section 77 (1) and (2), if any: Order Date: GSTIN/UIN Name (in case B2C) No. Date Value Taxable Value Details of invoice covering transaction considered as intra-State/inter-State transaction earlier Invoice details Integra Central State/ ted Tax Tax /UT Tax Cess Amt Amt Amt Amt from the location of recipient) (only if different from the location of recipient) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Place of Supply (only if different Transaction which were held inter State/intra-State supply subsequently Integra- Central State/ ted Tax Tax /UT Tax Cess Place of Supply Amt Amt Amt Amt 1025 Net Integrated = Tax (12/7) +13-14 SERIES I No. 13 OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 7) _ 5TH JULY, 2017 Statement - 7: Refund Type: Excess payment of tax, if any in case of Last Return filed. Refund on account excess payment of tax (In case of taxpayer who filed l....
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....the Bank/Branch viii IFSC ix MICR Date: Place: Central Tax State/UT Tax Integrated Tax Cess Signature (DSC): Name: Designation: Office Address: 1027 OFFICIAL GAZETTE _ GOVT. OF GOA SERIES I No. 13 5TH JULY, 2017 (EXTRAORDINARY No. 7) FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5) & 94] Payment Advice Payment Advice No.: To PAO/Treasury/RBI/Bank Refund Sanction Order No. Order Date....... GSTIN/UIN/Temporary ID Name: Refund Amount (as per Order): Date: Integrated Tax Central Tax State/UT tax Cess Description TIP F ○ Total TIPF O Total TI P F O Total TIP F Total Net Refund amount sanctioned Interest on delayed Refund Total Note 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others Details of the Bank i Bank Account No. as per application ii Name of the Bank iii Name and Address of the Bank/branch iv IFSC V MICR Date: Place: То 1028 (GSTIN/UIN/Temporary ID) (Name) (Address) Signature (DSC): Name: Designation: Office Address: OFFICIAL GAZETTE _ GOVT. OF GOA SERIES I No. 13 (EXTRAORDINARY No. 7) 5TH JULY, 2017 Order No.: To FORM-GST-RFD-0....
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....justment of sanctioned Refund Sir/Madam, Part- A With reference to your refund application as referred above and further furnishing of information/filing of documents against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details below: 1030 SERIES I No. 13 OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 7) _ 5TH JULY, 2017 Refund Calculation Integrated Central Tax Tax State/UT Tax Cess i ii iii Amount of Refund claimed Net Refund Sanctioned on Provisional Basis (Order No...date) Refund amount inadmissible rejected > iv Refund admissible (i-ii-iii) V Refund adjusted against outstanding demand (as per order No.) under existing law or under this law. Demand Order No. date .. vi Balance amount of refund Nil Nil Nil I hereby, order that the amount of claimed/admissible refund as shown above is completely adjusted against the outstanding demand under this Act/under the existing law. This application stands disposed as per provisions under sub-section (...) of Section (...) of the Act. OR Part-B Order for withholding the refund This has reference to your refund application referred to above....
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....3 5. Declaration OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 7) _ 5TH JULY, 2017 (i) The above-mentioned bank guarantee is submitted to secure the integrated tax payable on export of goods or services. (ii) 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. (iii) The department will be at liberty to invoke the bank guarantee provided by us to cover the amount of integrated tax payable in respect of export of goods or services. Signature of Authorized Signatory Name Designation/Status Date I/We............ Bond for export of goods or services without payment of integrated tax .of. (See rule 96A) .,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called “the Presidentâ€) in the sum of rupees to be paid to the President for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves /administrators/legal representatives/successors this.. ..day of... and my/our respective heirs/executors/ and assigns by these presents; Dated WH....
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....ecutors/administrators, legal representatives/successors and assigns by these presents, hereby jointly and severally undertake on this ......day of... to the President; (a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule (1) of rule 96A; (b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of export of goods or services; (c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date of payment. I/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in which the public are interested. IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the undertaker(s) Signature(s) of undertaker(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Occupation Occupation Date: Place: Accepted by me this 1034 .day of.... (month) (year) of.. (Designation) for and on behalf of the President o....
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....ode. Given under my hand & seal this Seal Place day of ...... (month) 20.... (year). Valid for day(s). Signature, Name and designation of the issuing authority Name, Designation & Signature of the Inspection Officer/s (i) (ii) 1035 SERIES I No. 13 OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 7) _ 5TH JULY, 2017 FORM GST INS-02 Whereas an inspection under conducted by me on // _ at Order of Seizure [See rule 139 (2)] sub-section (1)/search under sub-section (2) of Section 67 was AM/PM in the following premise(s): > which is/are a place/places of business/premises belonging to: > > in the presence of following witness(es): 1. > 2. > and on scrutiny of the books of accounts, registers, documents/papers and goods found during the inspection/search, I have reasons to believe that certain goods liable to confiscation and/or documents and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above. Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby seize the following goods/books/documents and things: A) Details of Goods seized: Sr. No. D....
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....t of tax of...... .. WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been seized vide order number ......dated..... having value .....rupees involving an rupees. On my request the goods have been permitted to be released provisionally by the proper officer on execution of the bond of value ..rupees and a security of ... .... rupees against which cash/bank guarantee has been furnished in favour of the President/Governor; and 1037 SERIES I No. 13 OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 7) _ 5TH JULY, 2017 WHEREAS I undertake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Act. And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within ten days of the date of demand thereof being made in writing by the said proper 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 the President/Governor shall, at his option, be competent to make good all the losses and damages from t....
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....he Show Cause Notice (SCN) or statement 1 GSTIN 2 Name 3 Cause of payment > Audit, investigation, voluntary, SCN, others (specify) 4 5 Section under which voluntary payment is made Details of show cause notice, if payment is made within 30 days of its issue > Reference No. Date of issue 6 7 Financial Year Details of payment made including interest and penalty, if applicable (Amount in Rs.) Date Sr. No. Tax Period Act Place of supply (POS) Tax/ /Cess Interest Penalty, if applicable Total Ledger utilised (Cash/ /Credit) Debit entry No. of debit entry 1 2 3 4 5 6 7 8 9 10 11 8. Reasons, if any. - > 9. 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. Signature of Authorized Signatory Name Designation/Status…..... Date FORM GST DRC - 04 [See rule 142(2)] Reference No.: Date: 10 To GSTIN/ID Name Address Tax Period F.Y. ARN - Date - - Acknowledgement of acceptance of payment made voluntarily The payment made by you vide application referred to above is hereby ac....
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....n for rectification of the order referred to above has been found to be satisfactory; It has come to my notice that the above said order requires rectification; Reason for rectification- > SERIES I No. 13 OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 7) _ 5TH JULY, 2017 Details of demand, if any, after rectification (Amount in Rs.) Sr. No. Tax rate 1 2 Turnover 3 Place of supply 4 Act Tax/Cess Interest Penalty 5 6 7 8 The aforesaid order is rectified in exercise of the powers conferred under section 161 as under: > Το Copy to- Το (GSTIN/ID) Name (Address) FORM GST DRC - 09 [See rule 143] Particulars of defaulter- GSTIN Name - - Demand order No.: Reference No. of recovery: Period: Date: Date: Order for recovery through specified officer under section 79 Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the provisions of the > Act by the aforesaid person who has failed to make payment of such amount. The details of arrears are given in the table below: (Amount in Rs.) Act 1 Tax/Cess 2 Interest 3 Penalty 4 Others Total 5 6 Integrated tax Central tax State/UT tax Cess....
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.... No. Floor No. Name of the Premises/ /Building Road/ Locality/ /Street /Village District State PIN Code Latitude (optional) Longitude (optional) 1 2 3 4 5 6 7 8 9 10 Schedule (Shares) Sr. No. 1 Name of the Company 2 Quantity 3 Value 4 have been sold to goods held for recovery of rupees .at. .in public auction of the in accordance with the provisions of section 79(1)(b)/(d) of the > Act and rules made thereunder on said.. and the (Purchaser) has been declared to be the purchaser of the said goods at the time of sale. The sale price of the said goods was received on …………………………………. The sale was confirmed on. Signature Place: Date: To The Particulars of defaulter - GSTIN - Name - Demand order No.: Reference No. of recovery: Period: Name Designation FORM GST DRC - 13 [See rule 145(1)] Notice to a third person under section 79(1) (c) Date: Date: Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the provisions of the > Act by > holding > who has failed to make payment of such amount; and/or 1045 SERIES I No. 13 ....
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....riod Sir/Ma'am, is under the This is to inform you that as per the decree obtained in your Court on the day of 20.......... by (name of defaulter) in Suit No. of 20., a sum of rupees payable to the said person. However, the said person is liable to pay a sum of rupees provisions of the > Act vide order number...... dated You are requested to execute the decree and credit the net proceeds for settlement of the outstanding recoverable amount as mentioned above. Place: Date: Το GSTIN - Name - Address - FORM GST DRC - 16 [See rule 147(1) & 151(1)] Proper Officer/Specified Officer Demand order No.: Reference No. of recovery: Period: Date: Date: Notice for attachment and sale of immovable/movable goods/shares under section 79 Whereas you have failed to pay the amount of Rs. being the arrears of tax/cess/ /interest/penalty/fee payable by you under the provisions of the > Act. The immovable goods mentioned in the Table below are, therefore, attached and will be sold for the recovery of the said amount. You are hereby prohibited from transferring or creating a charge on the said goods in any way and any transfer or charge created by you shall be invalid....
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....yable by M/s. Certificate action under clause (e) of sub-section (1) section 79 do hereby certify that a sum of Rs. has been demanded from and holding GSTIN under > Act, but has not been paid and cannot be recovered from the said defaulter in the manner provided under the Act. > The said GSTIN holder owns property/resides/carries on business in your jurisdiction the particulars of which are given hereunder:- > You are requested to take early steps to realise the sum of rupees were an arrear of land revenue. from the said defaulter as if it Signature Name Designation Place: Date: FORM GST DRC - 19 [See rule 156] To, Magistrate, > Demand order No.: Reference number of recovery: Period: Application to the Magistrate for Recovery as Fine Date: Date: A sum of Rs. > is recoverable from > holding > on account of tax, interest and penalty payable under the provisions of the Act. You are requested to kindly recover such amount in accordance with the provisions of clause (f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate. Description Tax/Cess Interest Penalty Fees Others Total Signature Place: Date: Central ....
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....egistration number as (GSTIN/ID), PAN ...... is a registered taxable person under the > Act. Proceedings have been launched against the aforesaid taxable person under section > of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person has a - >account in your > having account No. >; or property located at >. In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I (name), (designation), hereby provisionally attach the aforesaid account/property. No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department. or The property mentioned above shall not be allowed to be disposed of without the prior permission of this department. Copy to Signature Name Designation 1051 OFFICIAL GAZETTE _ GOVT. OF GOA SERIES I No. 13 5TH JULY, 2017 Reference No.: To Name Address (EXTRAORDINARY No. 7) FORM GST DRC - 23 [See rule 159(3), 159(5) & 159(6)] Date: (Bank/Post Office/F....
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....he dues covered by the above mentioned demand order No........... dated .........vide order No. ..... ......... …………..... dated. and the dues now stands at Rs. The recovery of enhanced/reduced amount of Rs. stands continued from the stage at which the recovery proceedings stood immediately before disposal of appeal or revision. The revised amount of demand after giving effect of appeal/revision is given below: Financial year: (Amount in Rs.) Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State/UT tax Integrated tax Cess Place: Date: Signature Name Designation 1053 OFFICIAL GAZETTE _ GOVT. OF GOA SERIES I No. 13 (EXTRAORDINARY No. 7) 5TH JULY, 2017 1 FORM GST CPD - 01 GSTIN/Temporary ID [See rule 162(1)] Application for Compounding of Offence 2 Name of the applicant 3 4 5 6 Address The violation of provisions of the Act for which prosecution is instituted or contemplated Details of adjudication order/notice Reference Number Date Tax Interest Penalty Fine, if any Brief facts of the case and particulars of the offence (s) charged: 7 Whether this is the first offence under....
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....7, namely:― In the said notification, — (i) in Schedule I - 2.5%, after serial number 182 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- (1) (2) "182A (3) 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 182B 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 182C 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 182D 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers"; 1055 SERIES I No. 13 OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 7) _ 5TH JULY, 2017 (ii) in Schedule II - 6%, serial numbers 66, 67, 68 and 69 and the entries relating thereto shall be omitted. This notification shall be deemed to have come into force with effect f....