TaxTMI 
TaxTMI 
The Maharashtra Goods and Services Tax (Third Amendment) Rules, 2017.
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....T 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 for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of - (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the inv....
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....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 subordinate 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 for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer. (4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwi....
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....tion 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, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of ....
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....ate of issue of the notice referred to in sub-rule (2) : Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (....
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....der sub-rule (1) is- (a) an immovable property, the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale ; (b) a movable property, the proper officer shall seize the said property in accordance with the provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him. (4) The property attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale. (5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. ....
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....der in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder : Provided that where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. (13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the property specified in sub-rule (12), shall be paid to the Government by the person to whom the title in such property is transferred. (14) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the au....
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....rt or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.-(1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same. 154. Disposal of proceeds of sale of goods and movable or immovable property.- The amou....
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....ke payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit. (3) The facility referred to in sub-rule (2) shall not be allowed where- (a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on; (b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. Provisional attachment of property.-(1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy ....
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....ication, or any other information, which may be considered relevant for the examination of such application. (3) The Commissioner, after taking into account the contents of the said application, may, by order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the proceedings before him and has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. (4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection. (5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount wi....
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....¤¾à¤‚मधà¥à¤¯à¥‡ पà¥à¤°à¤¸à¤¿à¤¦à¥à¤§ केलेले नियम व आदेश यांवà¥à¤¯à¤¤à¤¿à¤°à¤¿à¤•à¥à¤¤) नियम व आदेश. FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 4th July 2017 NOTIFICATION Notification No. 15/2017-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST.1017/CR 107/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :— 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Third Amendment) Rules, 2017. (2) They shall come into force with effect from the 1st day of July 2017. 2. In the Maharashtra Goods and Services Tax Rules, 2017, (i) in rule 44, (a) in sub-rule (2), for the words “State taxâ€, the words "central tax, Sta....
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....ort as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the registered person in accordance with the provisions of section 79. (4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of sub-rule (3) shall be restored immediately when the registered person pays the amount due. (5) The State Government, by way of notification, may specify the conditions and safeguards under which a Letter of Undertaking may be furnished in place of a bond. (6) The provisions of sub-rule (1) shall apply, mutatis mutandis, in respect of zero- rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit without payment of integrated tax."; (iv) in rule 117, in sub-rule (1), after the words "the amount of input tax credit", the words "of eligible duties and taxes, as defined in Explanation 2 to section 140,†shall be inserted; (v) Rule 119 shall be substituted with following words, brackets and figures; "119. Declaration of stock held by a principal and job-worker or agent.—Every person to whom the provisions of section 141 or sub-sec....
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....mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. 140. Bond and security for release of seized goods.-(1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation. For the purposes of the rules under the provisions of this Chapter, the "applicable tax†shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). (2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods. 141. Procedure in respect of seized goods.—(1) Where the goods or things seized are of perishable or hazardous n....
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....ice of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06. (5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be uploaded electronically in FORM GST DRC- 07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. (6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.\ (7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08. 143. Recovery by deduction from any money owed.—Where any amount payable by a person (hereafter referred to in this rule as “the defaulter") to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer ....
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.... (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९३९ (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 145. Recovery from a third person.-(1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as "the third person"), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. (2) Where the third person makes the payment of the amount specified in the....
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....sued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale. (5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4): ६ महारà....
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....icate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder : Provided that where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. (13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the property specified in sub-rule (12), shall be paid to the Government by the person to whom the title in such property is transferred. (14) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 148. Prohibition against bidding or purchase by officer.-No officer or oth....
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....his debt to the proper officer, and such payment shall be deemed as paid to the defaulter. 152. Attachment of property in custody of courts or Public Officer.—Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.—(1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. ....
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....(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 allowing payment of such taxes or amount in instalments in accordance with the provisions of section 80, the Commissioner shall call for a report from the jurisdictional officer about the financial ability of the taxable person to pay the said amount. (2) Upon consideration of the request of the taxable person and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit. (3) The facility referred to in sub-rule (2) shall not be allowed where (a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on; (b) the taxable person has not been allowed to make payment in instalments in....
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....e 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 GST DRC -24. 161. Continuation of certain recovery proceedings.—The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. Chapter XIX - Offences and Penalties 162. Procedure for compounding of offences.—(1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2) On receipt of the application, the Commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application, or any other information, which may be considered relevant for the examination of such application. (3) The Commissioner, after taking into account t....
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....²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९३९ FORM-GST-RFD-01 [See rule 89(1)] Application for Refund Select: Registered / Casual/ Unregistered/Non-resident 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 Tax Interest Penalty Fees Others Total Central Tax State/UT Tax Integrated Tax Cess Total Grounds of Refund Claim: (select from the drop down): Excess balance in Electronic Cash ledger Exports of services- With payment of Tax Exports of goods / services- Without payment of Tax, i.e., ITC accumulated On account of assessment/provisional assessment/ appeal/ any other order i. Select the type of Order: 7. a. b. C. d. 1. 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 (i....
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....tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name - Designation/Status I/We SELF-DECLARATION (Applicant) having GSTIN/ temporary Id ------- solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the 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. (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 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)] GSTIN/UIN Invoice details R....
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.... 1 2 3 6 6A. Exports Note 1. Shipping Bill and EGM are mandatory; - in case of goods. 2. BRC/FIRC details are mandatory- in case of Services 18 महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ' ४, २०१ॠ/ आषाढ १३, शके १९३९ १५ Statement 4 Supplies to SEZ/ SEZ developer Refund Type: On account of supplies made to SEZ unit/ SEZ Developer (GSTR- 1: Table 6B and Table 9) GSTIN of recipient Invoice details Shipping bill/Bill of export Integrated Tax No. Date Value No Date Rate Taxable Amt. Amended Value (Integrated Tax) (If Any) Amt. Debit Note Integrated Credit Note Tax / Amended Integrated Tax / Amended (If any) Net Integrated Tax (If any) Amt. Amt. = (10/9) + 11 - 12 Amt. Value 1 2 3 4 5 6 7 8 9 10 11 12 13 6B: Supplies made to SEZ/ SEZ developer (GSTR-5: Table 5 and Table 8) १६ महाराà....
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....ferent from the location Tax Central Tax State/ UT Cess Place of Supply Tax of recipient) (only if different from the location of recipient) No. Date Value Taxable Amt Amt Amt Amt Value 2 3 4 5 6 8 0 Amt Amt Amt Amt 10 11 12 13 14 15 १८ महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९३९ 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 last return GSTR-3 -table 12 ) Statement 7: Sr. No. Tax period Reference no. of return Date of filing return Integrated Tax Tax Payable Central Tax 2 3 4 5 6 State/UTTax Cess 7 8 महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चाà....
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.... not require any signature. २१ २२ महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९३९ Sanction Order No: To (GSTIN) (Name) (Address) FORM-GST-RFD-04 [See rule 91(2)] Provisional Refund Order Date: .. Refund Application Reference No. (ARN) . .Dated Acknowledgement No. .Dated .. Sir/Madam, With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional basis: Date: Place: Sr. No Description tax Central State/UT Integrated Tax Tax Cess Amount of refund i claimed 10% of the amount claimed as refund (to be sanctioned later) Balance amount (i-ii) iii Amount of refund iv sanctioned V Bank Details Bank Account No. as per application Name of the Bank vi Address of the Bank vii /Branch IFSC viii MICR ix Signature (DSC): Name: Designation: Office Ad....
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....¥§à¥¯à¥©à¥¯ 4. Gross amount to be paid (1-2-3) 5. Amount adjusted against outstanding demand (if any) under the existing law or under the Act. Demand Order No. Act Period date. 6. Net amount to be paid Note 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others *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; महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९३९ २५ (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 t....
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....d Calculation No. Integrated Central Tax State/UT Tax Cess Tax Amount of Refund Sanctioned i. Amount of Refund Withheld Amount of Refund Allowed 111. Reasons for withholding of the refund: > २ॠI hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention reasons. This order is issued as per provisions under sub-section (...) of Section (...) of the Act. Date: Place: Signature (DSC): Name: Designation: Office Address: २८ महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९३९ 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) : From To 5. Amount of Refund Claim : Central Ta....
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....ाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९३९ I/We. Bond for export of goods or services without payment of integrated tax (See rule 964) .,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President") 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 and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this day of ....; WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of India without payment of integrated tax; and whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section (3) of section 16; of.. AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount rupees endorsed in favour of the President and ....
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....rt 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 Date Place Accepted by me this.. ..day of. Occupation Occupation (month). (year) ...of (Designation) for and on behalf of the President of India ३२ To महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधà¤....
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....gs relevant to the proceedings under the Act are found, to seize and produce the same forthwith before me for further action under the Act and rules made thereunder. Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the questions relevant to inspection / search operations, making of false statement or providing false evidence is punishable with imprisonment and /or fine under the Act read with section 179, 181, 191 and 418 of the Indian Penal Code. Given under my hand & seal this Seal Place day of (month) 20.... (year). Valid for day(s). Name, Designation & Signature of the Inspection Officer/s (i) (ii) Signature, Name and designation of the issuing authority ३४ महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९३९ FORM GST INS-02 ORDER OF SEIZURE [See rule 139 (2)] Whereas an inspection under sub-s....
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..../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 order that you shall not/shall not cause to remove, part with, or otherwise deal with the goods except without the previous permission of the undersigned: Sr. No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 Place: Date: Name and Designation of the Officer महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९à....
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.... of obligor(s). महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९३९ Date: Place: Witnesses (1) Name and Address (2) Name and Address Date Place ३९ Accepted by me this.. ..day of ..(month).. ..(year) (designation of officer) for and on behalf of the President /Governor. (Signature of the Officer) ४० महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९३९ FORM GST INS-05 ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURE [See rule 141(1)] Whereas the following goods and/or things were seized on from the follow....
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....¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९३९ FORM GST DRC-03 [See rule 142(2) & 142 (3)] Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement 1. GSTIN 2. Name 3. Cause of payment > Audit, investigation, voluntary, SCN, others (specify) > 4. Section under which voluntary payment is made 5. Details of show cause Reference No. Date of issue notice, if payment is made within 30 days of its issue 6. Financial Year 7. Details of payment made including interest and penalty, if applicable Sr. No. Tax Period 83 Act Place of Tax/ Interest Penalty, if Total Ledger Debit supply (POS) Cess applicable utilised entry (Cash/ no. 2009Credit) (Amount in Rs.) Date of debit entry 2 3 4 5 6 7 8 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 Design....
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.... herein above 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 - महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९३९ FORM GST DRC - 07 [See rule 142(5)] Summary of the order 1. Details of order (a) Order no. (b) Order date (c) Tax period - 2. Issues involved > classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify) Description of goods / services 3. Sr. No. HSN Description ४ॠ4. Details of demand (Amount in Rs.) Sr. No. Tax rate Turnover Place of supply Act Tax/ Cess Interest Penalty 2 3 4 5 7 8 5. Amount deposited Sr. No. Tax Period Act Tax/ Cess Interest Penalty Others Total 1 2 3 4 5 7 Total Copy to....
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....ce: Date: Signature Name Designation ५० महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९३९ FORM GST DRC - 10 [See rule 144(2)] Notice for Auction of Goods under section 79 (1) (b) of the Act Demand order no.: Period: Date: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. The auction will be held on ....
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....(1)(b)/(d) of the > Act and rules made thereunder on and the said..... (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...... Place: Date: Signature Name Designation महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९३९ To The FORM GST DRC - 13 [See rule 145(1)] Notice to a third person under section 79(1) (c) Particulars of defaulter - GSTIN - Name - Demand order no.: Reference no. of recovery: Period: Date: Date: 43 الله 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 It is observed that a sum of rupees person from you; or is due or may become due to the said taxable It is obs....
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....ाजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९३९ FORM GST DRC-15 [See rule 146] APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE To The Magistrate/Judge of the Court of Demand order no.: Date: Period 44 Sir/Ma'am, This is to inform you that as per the decree obtained in your Court on the day of 20....... by of 20..., a sum of rupees liable to pay a sum of rupees ..(name of defaulter) in Suit No. is payable to the said person. However, the said person is under the provisions of the > Act vide order number You are requested to execute the decree and credit the net proceeds for settlement of the outstanding recoverable amount as mentioned above. Place: Date: Proper Officer/Specified Officer ५६ To महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -....
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....rdance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. on....... In the absence of any order of postponement, the auction will be held (date) at.. .A.M/P.M. In the event the entire amount due is paid before the issuance of notice, the auction will be cancelled. The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold. Schedule (Movable) Sr. No. 1 Description of goods 2 Schedule (Immovable) Quantity 3 Building Floor Name of No./ No. Flat No. the Premises Road/ Locality/ District State PIN Street Village Latitude Longitude Code (optional) (optional) /Building 1 2 3 4 5 6 7 8 9 10 Place: Date: महाराषà¥à¤Ÿà¥à¤° शासà¤....
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....ct as if it were a fine imposed by a Magistrate. Details of Amount Description Central tax State/UT tax Integrated tax CESS Tax/Cess Interest Penalty Fees Others Total Place: Date: Signature Name Designation ६२ महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ १३, शके १९३९ FORM GST DRC - 20 [See rule 158(1)] Application for Deferred Payment/ Payment in Instalments 1. Name of the taxable person- 2. GSTIN - 3. Period In accordance with the provisions of section 80 of the Act, I request you to allow me extension of time upto for payment of tax/ other dues or to allow me to pay such ----instalments for reasons stated below: tax/other dues in Demand ID Description Tax/Cess Interest Penalty Fees Others Total Reasons: - Central tax State/UT tax Integrated tax CESS Upload Document Verification I hereby solemnly affirm and declare tha....
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....roceedings 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 महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जà¥à¤²à¥ˆ ४, २०१ॠ/ आषाढ ....