Uttar Pradesh Goods and Services Tax (First Amendment) Rules, 2017

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....le 10 Amendment of rule 13 4. Amendment of rule 19 5. (2) Rules 2 to 13 shall be deemed to have come into force on 29th day of June, 2017 and Rule 14 shall come into force on 1rst day of July, 2017. In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, in rule 1, in the heading, the word “, Extent” shall be omitted. In the said rules, in rule 10, in sub-rule (4), for the words “digitally signed", the words "duly signed or verified through electronic verification code" shall be substituted. In the said rules, in rule 13, in sub-rule (4), for the words “signed”, the words "duly signed or verified through electronic verification code” shall be substituted. In the said rules, in rule 19, in sub-rule (1), in the second proviso, for the words "the said rule”, the words, brackets and figures “sub-rule (2) of rule 8" shall be substituted. Amendment 6. of rule 21 In the said rules, in rule 21, for clause (b), the following clauses shall be substituted, namely:- "(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, o....

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.... "GSTIN" shall be substituted; (ii) the words "Place" and "” shall be omitted. Insertion of 14. 1. In the said rules, after Chapter III, the following Chapters shall be Chapters IV inserted, namely:- to XVI "Chapter IV Determination of Value of Supply 27. Value of supply of goods or services where the consideration is not wholly in money.-Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall,- (a) (b) (d) be the open market value of such supply; if the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money, if such amount is known at the time of supply; if the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or services or both of like kind and quality; if the value is not determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration in money and such further amount in money that is equivalent to consideration not in money as determined by the application of rule 30 or rule 31 in that o....

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.... price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal. (b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order. 30. Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services. 31. Residual method for determination of value of supply of goods or services or both.- Where the value of supply of goods or services or both cannot be determined under rules 27 ....

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....f a per cent. of the gross amount of currency exchanged for an amount exceeding ten lakh rupees, subject to a maximum amount of sixty thousand rupees. (3) The value of the supply of services in relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air. Explanation. For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines. (4) The value of supply of services in relation to life insurance business shall be,- (a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service; (b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or (c) in all other cases,....

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....ndicated in the invoice issued by the pure agent to the recipient of service; and (iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account. Explanation. For the purposes of this rule, the expression “pure agent” means a person who- (a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both; (b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account. Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of ....

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....) (e) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31; an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subject to the payment of tax; a debit note issued by a supplier in accordance with the provisions of section 34; a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules made thereunder for the assessment of integrated tax on imports; an Input Service Distributor invoice or Input Service Distributor credit note or any document issued by an Input Service Distributor in accordance with the provisions of sub-rule (1) of rule 54. (2) Input tax credit shall be availed by a registered person only if all the applicable particulars as specified in the provisions of Chapter VI are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person. (3) No input tax credit shall be availed by a registered person in respect of any tax that has been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement....

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....id company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a); (c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR- 2; (d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution. 39. Procedure for distribution of input tax credit by Input Service Distributor.- (1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely,- (a) (b) (c) (d) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules; the Input Service Distributor shall, in accordance with the provisions of clause (d), separately distribute the amount of ineligible input tax credit (ineligible under th....

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....ase the input tax credit already distributed gets reduced for any reason; (i) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6; (j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be- (i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or (ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of credit under distribution being less than the amount to be ad....

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....f the grant of registration, in the case of a claim under clause (b) of sub-section (1) of section 18; (iii) on the day immediately preceding the date from which he becomes liable to pay tax under section 9, in the case of a claim under clause (c) of sub-section (1) of section 18; (iv) on the day immediately preceding the date from which the supplies made by the registered person becomes taxable, in the case of a claim under clause (d) of sub-section (1) of section 18; (d) the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees; (e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal. (2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18....

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.... the amount of input tax, out of 'T', attributable to inputs and input services intended to be used exclusively for effecting exempt supplies, be denoted as 'Tâ‚‚'; (d) the amount of input tax, out of 'T', in respect of inputs and input services on which credit is not available under sub-section (5) of section 17, be denoted as 'T3'; (e) the amount of input tax credit credited to the electronic credit ledger of registered person, be denoted as 'C₁' and calculated as- C₁ = T- (T1+T2+T3); (f) the amount of input tax credit attributable to inputs and input services intended to be used exclusively for effecting supplies other than exempted but including zero rated supplies, be denoted as 'T4'; (g) ‘T₁', '‘Tâ‚‚', ‘T3' and ‘T4' shall be determined and declared by the registered person at the invoice level in FORM GSTR-2; (h) input tax credit left after attribution of input tax credit under clause (g) shall be called common credit, be denoted as 'C2' and calculated as- Câ‚‚ = C₁- T4; (i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D₁' and calculated as- where, Dâ....

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....fied in the said sub-rule and- (a) where the aggregate of the amounts calculated finally in respect of ‘D₁' and 'D₂' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D₁' and 'D2', such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period starting from the first day of April of the succeeding financial year till the date of payment; or (b) where the aggregate of the amounts determined under sub-rule (1) in respect of 'D₁' and 'D2' exceeds the aggregate of the amounts calculated finally in respect of ‘Dɩ and ‘D₂', such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year to which such credit relates. 43. Manner of determination of input tax credit in respect of capital goods and reversa....

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....nput tax credit attributable to a tax period on common capital goods during their useful life, be denoted as ‘Tm' and calculated as- Tm= Tc÷60 (f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be the aggregate of 'T' for all such capital goods; (g) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as- where, Te= (E÷F) x Tr 'E' is the aggregate value of exempt supplies, made, during the tax period, and 'F' is the total turnover of the registered person during the tax period: Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of ‘E/F' shall be calculated by taking values of ‘E' and ‘F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated; Explanation. For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the to....

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....ion (4) of section 18 and in FORM GSTR-10, where such amount relates to the cancellation of registration. (5) The details furnished in accordance with sub-rule (3) shall be duly certified by a practicing chartered accountant or cost accountant. (6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to capital goods shall be determined in the same manner as specified in clause (b) of sub- rule (1) and the amount shall be determined separately for input tax credit of IGST and CGST: Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1. 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker. (2) The challan issued by the principal to the job worker shall contain the details specified in rule 55. (3) The details of....

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....d the recipient requests that such details be recorded in the tax invoice; Harmonised System of Nomenclature code for goods or services; (h) description of goods or services; (i) quantity in case of goods and unit or Unique Quantity Code thereof; (j) total value of supply of goods or services or both; (k) taxable value of the supply of goods or services or both taking into account discount or abatement, if any; (1) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (m) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (n) place of supply along with the name of the State, in the case of a supply in the course of inter-State trade or commerce; (0) address of delivery where the same is different from the place of supply; (p) whether the tax is payable on reverse charge basis; and (q) signature or digital signature of the supplier or his authorised representative: Provided that the Board may, on the recommendations of the Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services ....

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....he Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made. 48. Manner of issuing invoice.- (1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,- (a) (b) (c) (2) the original copy being marked as ORIGINAL FOR RECIPIENT; the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and the triplicate copy being marked as TRIPLICATE FOR SUPPLIER. The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner, namely,- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; and (b) (3) the duplicate copy being marked as DUPLICATE FOR SUPPLIER. The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1. 49. Bill of supply.- A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,- (a....

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....igital signature of the supplier or his authorised representative: Provided that where at the time of receipt of advance,- (i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.; (ii) the nature of supply is not determinable, the same shall be treated as inter-State supply. 51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) (b) (c) (d) (e) name, address and Goods and Services Tax Identification Number of the supplier; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year; date of its issue; name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; number and date of receipt voucher issued in accordance with the provisions of rule 50; (f) description of goods or services in respect of which refund is made; (g) amount of....

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....Number, if registered, of the recipient; name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered; (h) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply; (i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and (j) signature or digital signature of the supplier or his authorised representative. (2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration: Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period: Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two....

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....whatever name called, containing the gross weight of the consignment, name of the consigner and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, Goods and Services Tax Identification Number of the person liable for paying tax whether as consigner, consignee or goods transport agency, and also containing other information as mentioned under rule 46. (4) Where the supplier of taxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of service but containing other information as mentioned under rule 46. (5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53. 55. Transportation of goods without issue of invoice.- (1) For the purposes of- (a) (b) (c) (d) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, transpo....

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....Records 56. Maintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers. (2) Every registered person, other than a person paying tax under section 10, shall maintain the accounts of stock in respect of goods received and supplied by him, and such accounts shall contain particulars of the opening balance, receipt, supply, goods lost, stolen, destroyed, written off or disposed of by way of gift or free sample and the balance of stock including raw materials, finished goods, scrap and wastage thereof. (3) Every registered person shall keep and maintain a separate account of advances received, paid and adjustments made thereto. (4) Every registered person, other than a person paying tax under section 10, shall keep and maintain an account, containing the det....

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....y goods or services on behalf of such principal separately; (b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal; (c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal; (d) details of accounts furnished to every principal; and (e) tax paid on receipts or on supply of goods or services effected on behalf of every principal. (12) Every registered person manufacturing goods shall maintain monthly production accounts, showing quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste and by products thereof. (13) Every registered person supplying services shall maintain the accounts showing quantitative details of goods used in the provision of services, details of input services utilised and the services supplied. (14) Every registered person executing works contract shall keep separate accounts for works contract showing- (a) the names and addresses of the persons on whose behalf the works contract is executed....

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.... where necessary, for access and any other information which is required for such access along with a sample copy in print form of the information stored in such files. 58. Records to be maintained by owner or operator of godown or warehouse and transporters.- (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person. (2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory. (3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner. (4) Subject to the provisions of rule 56,- (a) an....

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.... shall be made available to the supplier electronically in FORM GSTR-1A through the common portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him. 60. Form and manner of furnishing details of inward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38. (2) Every registered person shall furnish the details, if any, required under sub-section (5) of sect....

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....fied under sub-section (1) of section 39 in FORM GSTR-3 electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods. (3) Every registered person furnishing the return under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3. (4) A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54. (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has b....

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....nd manner of submission of return by non-resident taxable person.- Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier. 64. Form and manner of submission of return by persons providing online information and database access or retrieval services.- Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof. 65. Form and manner of submission of return by an Input Service Distributor.- Every Input Service Distributor shall, on the basis of details ....

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....oods and Services Tax Identification Number of the supplier; Goods and Services Tax Identification Number of the recipient; invoice or debit note number; (b) (c) (d) (e) tax amount: invoice or debit note date; and Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein. Explanation. For the purposes of this rule, it is hereby declared that - (i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR- 2 that were accepted by the recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the corresponding supplier has furnished a valid return; (ii) The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or debi....

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....cipient means deleting or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier. 72. Claim of input tax credit on the same invoice more than once.- Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal. 73. Matching of claim of reduction in the output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:- Goods and Services Tax Identification Number of the supplier; Goods and Services Tax Identification Number of the recipient; credit note number; (a) (b) (c) (d) credit note date; and (e) tax amount: Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order....

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....le. (3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available. Explanation. For the purposes of this rule, it is hereby declared that – (i) rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient; (ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier. 76. Claim of reduction in output tax liability more than once.- The duplication of claims for reduction in output tax liability in the details of outw....

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....RM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS-3. 80. Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non- resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A. (1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B. (2) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a ....

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....tion or Business Management from any Indian University established by any law for the time being in force; or (ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or (iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; or (iv) has passed any of the following examinations, namely:- (a) final examination of the Institute of Chartered Accountants of India; or (b) final examination of the Institute of Cost Accountants of India; or (c) final examination of the Institute of Company Secretaries of India. (2) On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner. (3) The enrolment made under sub-rule (2) shall be valid until it is cancelled: Provided t....

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.... make deposit for credit into the electronic cash ledger; (d) file a claim for refund; and (e) file an application for amendment or cancellation of registration: Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same. (9) Any registered person opting to furnish his return through a goods and services tax practitioner shall- (a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and (b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct. The goods and services tax practitioner shall- (10) (a) (b) prepare the statements w....

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

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

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....reby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal. 88. Identification number for each transaction.- (1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case may be. (2) The unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in the electronic liability register. (3) A unique identification number shall be generated at the common portal for each credit in the electronic liability register for reasons other than those covered under sub-rule (2). Chapter X Refund 89. Application for refund of tax, interest, penalty, fees or any other amount.- (1)Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-01 through the common portal, either d....

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

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....r bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula - Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC÷Adjusted Total Turnover Where,- (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in ad....

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....r the Central Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3). 91. Grant of provisional refund.-(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees. (2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90. (3) The proper ....

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.... he shall make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the amount of refund and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. (5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund. 93. Credit of the amount of rejected refund claim.- (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger. (2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03. Explanation. For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal ....

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....be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:- (a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and (b) the applicant has furnished a valid return in FORM GSTR-3; (2) The details of the relevant export invoices contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India. (3) Upon the receipt of the information regarding the furnishing of a valid return in FORM GSTR-3 from the common portal, the system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs aut....

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....ittee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers. (5) The Committee shall meet as and when necessary, but not less than once in three months. (6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level co- operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards to be engaged for a period of five years in viable and useful research activity which has made, or is likely to make, significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or the State Government may make an application for a grant from the Consumer Welfare Fund: Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a complainant in a consumer dispute, after its final a....

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....e of incurring expenditure from the Consumer Welfare Fund. CHAPTER XI ASSESSMENT AND AUDIT 98. Provisional Assessment.- (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically, in FORM GST ASMT-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires. - (3) The proper officer shall issue an order in FORM GST ASMT-04, allowing payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twen....

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....ising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT- 11 to the proper officer. (3) Where the explanation furnished by the registered person or the information submitted under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT-12. 100. Assessment in certain cases. (1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13. (2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT- 15. (3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16. (4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17. (5) The order of withdrawal or, as the case may be, rejection of the application under sub-....

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....dvance Ruling.- (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49. (2) The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be signed in the manner specified in rule 26. 105. Certification of copies of the advance rulings pronounced by the Authority.- A copy of the advanced ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling. 106. Form and manner of appeal to the Appellate Authority for Advance Ruling.- (1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees, to be deposited in the manner specified in section 49. (2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional officer refer....

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....issued. 109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner. (2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf. 110. Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-05, on the common portal and a provisional acknowledgement shall be issued to the appellant immediately. (2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06. (3) The appeal and the memorandum of cross objections shall be signed in ....

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....ty has refused to admit evidence which ought to have been admitted; or (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or (c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or (d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal. (2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission. (3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity - (a) to examine the evidence or document or to cross-ex....

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....further period not exceeding ninety days. Provided that in the case of a claim under sub-section (1) of section 140, the application shall specify separately― (i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; and (ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to in sub-clause (i); (2) Every declaration under sub-rule (1) shall- (a) in the case of a claim under sub-section (2) of section 140, specify separately the following particulars in respect of every item of capital goods as on the appointed day- (i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and (ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day; (b) in the case of a claim under sub-section (3) o....

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....rement of such goods is available with the registered person. (iii) the registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2) of rule 1, submits a statement in FORM GST TRAN 2 at the end of each of the six tax periods during which the scheme is in operation indicating therein the details of supplies of such goods effected during the tax period; (iv) the amount of credit allowed shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the Common Portal.(v) the stock of goods on which the credit is availed is so stored that it can be easily identified by the registered person. 118. Declaration to be made under clause (c) of sub-section (11) of section 142.- Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within a period of ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, a....

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....ernment officer holding posts carrying the same pay: Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension. The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group 'A' post carrying the same pay: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary of Rs. 2,05,400 reduced by the amount of pension. The Chairman shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty- five years, whichever is earlier and shall be eligible for reappointment: Provided that person shall not be selected as the Chairman, if he has attained the age of sixty-two years. The Technical Member of the Authority shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment: Provided that person shall not be selected....

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....) All applications from interested parties on issues of local nature shall first be examined by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action. 129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to Director General of Safeguards for a detailed investigation. (2) The Director General of Safeguards shall conduct investigation and collect evidence necessary to determine whether the benefit of reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices. (3) The Director General of Safeguards shall, before initiation of investigation, issue a no....

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....essary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908). (2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860). 133. Order of the Authority.- (1) The Authority shall, within a period of three months from the date of receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. (2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties. (3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the r....

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....l such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. " 18 Form GST ITC – 1 [See Rule 40(1)] Declaration for claim of input tax credit under sub-section (1) of section Claim made under Section 18 (1)(a) Section 18 (1)(b) Section 18 (1)(c) Section 18 (1)(d) 1. GSTIN 2. Legal name 3. Trade name, if any 4. Date from which liability to pay tax arises under section 9, except section 9 (3) and section 9 (4) [For claim under section 18 (1)(a) and section 18 (1)(c))] 5. Date of grant of voluntary registration [For claim made under section 18 (1)(b)] 6. Date on which goods or services becomes taxable [For claim made under section 18 (1)(d)] 7. Claim under section 18 (1) (a) or section 18 (1) (b) Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed stock, inputs contained in semi-finished Sr. GSTIN/ Invoice * Registra Description of inputs held in Unit Quantit it....

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....Details of ITC to be transferred Tax Amount of matched ITC Amount of matched ITC to be available 2 transferred 3 1 Central Tax State Tax UT Tax Integrated Tax Cess 8. Particulars of certifying Chartered Accountant or Cost Accountant a) Name of the Firm issuing certificate b) Name of the certifying Chartered Accountant/Cost Accountant c) Membership number d) Date of issuance of certificate to the transferor e) Attachment (option for uploading certificate) 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 there from. Signature of authorised signatory Name Designation/Status Date dd/mm/yyyy Form GST ITC -03 [See rule 44(4)] Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub-section (4) of section 18 1. GSTIN 2. Legal name 3. Trade name, if any 4(a). Details of application filed to opt for composition scheme [ applicable only for section 18 (4)] 4(b). Date from which exemption is effective....

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....me - (b) Trade name, if 3. Period: any - Quarter - 4. Details of inputs/capital goods sent for job-work Year - GSTIN Challan no. Challan Description of UQC Quantity Taxable Type of goods Rate of / State in case date goods value (Inputs/capital Centra State/ of unregistered goods) job-worker 1 tax UT tax 1 2 3 4 5 7 8 9 10 5. Details of inputs/capital goods received back from job worker or sent out from business place of job-work GSTIN / Received Original Original out to State of job back/sent challan challan worker if No. date unregistered another Challan details if sent to another job Invoice Description UQC Quantity Taxable details in value worker case job worker/ supplied from premises of job worker supplied from premises of job worker No. Date GSTIN/ No. Date State if job worker unregistered 1 2 3 4 5 6 7 9 10 11 12 13 6. 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 Authorised Signatory Date /Status. Form GST ENR-01 [See Rule 58(1)] Signature Na....

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.... Name of Father Date of Birth Mobile Number Telephone No. with STD Designation/Status PAN First Name Middle Name Last Name DD/MM/YYYY Gender Email address Director Identification Number (if any) Aadhaar Number Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address Building No/Flat No Name of the Premises/Building City/Town/Locality/Village Block/Taluka State Country (in case of foreigner only) Floor No Road/Street District PIN Code ZIP code 11. Details of Authorized Signatory Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth Mobile Number Telephone No. with STD Designation/Status PAN DD/MM/YYYY Gender Email address Are you a citizen of India? Yes/No Residential Address in India Building No/Flat No Name of the Premises/Building Block/Taluka City/Town/Locality/Village State Director Identification Number (if any) Aadhaar Number Passport No. (in case of foreigners) Floor No Road/Street District PIN Code 12. Consent I on behalf of the holder of Aadhaar number give consent to "Goods and Services Tax Network" to obtain my details from UIDAI fo....

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....er than the supplies covered in Table 5 Rate of tax Total Taxable value 2 Amount 3 Integrated Central State Tax/UT Tax 4 5 Cess 6 7A. Intra-State supplies 7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] 7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise] 7B (1). Place of Supply (Name of State) 7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators (operator wise, rate wise) GSTIN of e-commerce operator 8. Nil rated, exempted and non GST outward supplies Description Nil Rated Supplies 2 8A. Inter-State supplies to registered persons 8B. Intra- State supplies to registered persons 8C. Inter-State supplies to unregistered Exempted (Other than Nil rated/non-GST supply) 3 Non-GST supplies 4 persons 8D. Intra-State supplies to unregistered persons 9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table....

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....revised information] Month Amendment relating to information furnished in S. No.(select) 11A(1) 11A(2) 11B(1) 11B(2) 12. HSN-wise summary of outward supplies Sr. No. HSN Description UQC Total Total Total Amount (Optional if HSN is Quantity value Taxable Value Integrated Central State/UT Tax Tax Tax Cess 2 provided) 3 4 5 6 7 8 9 10 11 13. Documents issued during the tax period Sr. No. Nature of document Sr. No. Total number Cancelled Net issued From Το 1 2 3 4 5 6 7 1 Invoices for outward supply Invoices for inward supply from 2 unregistered person 3 Revised Invoice 4 Debit Note 5 Credit Note 6 Receipt voucher 7 Payment Voucher 8 Refund voucher 9 Delivery Challan for job work Delivery Challan for supply on 10 approval 11 Delivery Challan in case of liquid gas 12 Delivery Challan in cases other than by way of supply (excluding at S no. 9 to 11) 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 there from and in case of any reduction in output tax liability the benefit thereof has....

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....ormation of B to C Large invoices and other information shall be similar to Table 4. The Place of Supply (POS) column is mandatory in this table. 7. Table 6 to capture information related to: (i) Exports out of India (ii) Supplies to SEZ unit/ and SEZ developer (iii) Deemed Exports 8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping bill details are not available, Table 6 will still accept the information. The same can be updated through submission of information in relation to amendment Table 9 in the tax period in which the details are available but before claiming any refund / rebate related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping bill. 9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported also by DTA unit in its GSTR-2 as imports in GSTR-2. The liability for payment of IGST in respect of supply of services would, be created from this Table.. 10. In case of export transaction....

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....ued before the appointed day under the existing law also to be reported in this table; and (vi) Shipping bill to be provided only in case of exports transactions amendment. 14. Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and reported in Table 7. 15. Table 11A captures information related to advances received, rate-wise, in the tax period and tax to be paid thereon along with the respective PoS. It also includes information in Table 11B for adjustment of tax paid on advance received and reported in earlier tax periods against invoices issued in the current tax period. The details of information relating to advances would be submitted only if the invoice has not been issued in the same tax period in which the advance was received. 16. Summary of supplies effected against a particular HSN code to be reported only in summary table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide information about description of goods. 17. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs. ....

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....ital tax of Tax Tax UT goods (incl State) plant and Tax machinery)/ ☐ for FTC 1 2 3 4 150 6 7 8 10 11 12 13 14 15 16 Inward supplies on which tax is to be paid on reverse charge Rat Taxabl 4. GSTI Invoice N details e e Amount of Tax Place Whether Amount of ITC available of input or suppl input Integrate Centr Stat Ces of ed tax N|Dat Valu value Integrat Centr Stat CES y service/ suppli o e e d Tax al Tax D e/ S al el S Capital (Nam UT er goods Tax e of Tax UT (incl. State) Tax plant and machinery )/ Ineligible for ITC 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 1 4A. Inward supplies received from a registered supplier (attracting reverse charge) 16 4B. Inward supplies received from an unregistered supplier 4C. Import of service 5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry GSTIN Details of bill of Rate Taxable Amount of entry value Whether input/ Amount of ITC available supplier Capital No. Date Value Integrated Cess Tax goods(incl. Integrated Cess plant and machinery)/ Ineligible for ITC Tax 1234567891011 5A. Imports 5B. Received from SEZ Port code +No ....

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....ter -State Supplies (Rate Wise) 10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above] 10B (1). Intra-State Supplies (Rate Wise) 10B (2). Intra-State Supplies (Rate Wise) II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information] Month Amendment relating to information furnished in S. No.(select) 10A(1) 10A(2) 10(B1) 10B(2) 11. Input Tax Credit Reversal / Reclaim Description for reversal of ITC To be added to or reduced from output liability 2 Amount of ITC Integrated Tax 3 Central State/UT CESS Tax Tax 4 5 6 A. 1 Information for the current tax period (a) Amount in terms of rule 37(2) of ITC Rules (b) Amount in terms of rule 39(1)(j)(ii) of ITC Rules To be added To be added (c) Amount in terms of rule 42 (1) (m) of ITC Rules To be added To be added To be added To be reduced To be reduced (d) Amount in terms of rule 43(1) (h) of the ITC Rules (e) Amount in terms of rule 42 (2)(a) of ITC Rules (f) Amount in terms of rule 42(2)(b) of ITC Rules (g) On account of amount paid subsequent to reversal of....

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....d. Keep the transaction pending for action (if goods or services have not been received) After taking the action, recipient taxpayer will have to mention whether he is eligible to avail credit or not and if he is eligible to avail credit, then the amount of eligible credit against the tax mentioned in the invoice needs to be filed; (v) The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if he is in possession of invoices and have received the goods or services; (vi) Table 4A to be auto populated; (vii) In case of invoices added by recipient tax payer, Place of Supply (POS) to be captured always except in case of supplies received from registered person, where it is required only if the same is different from the location of the recipient; (viii) Recipient will have the option to accept invoices auto populated as well as add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and (ix) Recipient tax payer is required to declare in Column No. 12 whether the inward supplies are inputs or input services or capital goods (including plant and machinery). 3. Details re....

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.... tax Place of value supply of supplier No. Date Value Integrated Central State/ Cess (Name of State) 4. Inwa tax Tax UT Tax rd suppl 2 3 4 5 7 8 9 10 11 ies recei from a registered person on which tax is to be paid on reverse charge GSTIN Invoice details Rate Taxable value of supplier No. Date Value ved Amount of tax Place of supply (Name of Integrated Central State/ Tax Cess State) ▬▬▬▬▬▬ Tax UT Tax 12345678910 5. Debit/Credit notes (including amendments thereof) received during current tax period Details of original document Revised details of Rate Taxable document or details of Amount of tax Place of value supply original Debit/Credit (Name note of State) GSTIN No. Date GSTIN No. Date Value Integrated Central State/UTCess Do Tay No Dance Dro IIN NO. DaTax Tax Tax 12345678910 12 13 14 PART B 6. ISD credit (including amendments thereof) received GSTIN of ISD ISD document details| ITC amount involved No. Date Integrated Tax Central Tax State/ Cess UT Tax 1 2 3 4 5 6 7 ISD Invoice-eligible ITC ISD Invoice-ineligible ITC ISD Credit note-eligible ITC ISD Credit note ....

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.... made though an e-commerce operator attracting TCS 5. Inward supplies attracting reverse charge including import of services (Net of advance adjustments) 5A. Inward supplies on which tax is payable on reverse charge basis Rate of tax Taxable Value Amount of tax Integrated Tax Central Tax State/UT tax CESS 2 3 4 5 6 (I) Inter-State inward supplies [Rate Wise] (II) Intra-State inward supplies [Rate Wise] 5B. Tax effect of amendments in respect of supplies attracting reverse charge Rate of tax Differential Taxable Value Amount of tax Integrated Tax Central Tax State/UT Tax CESS 1 3 4 5 6 2 (I) Inter-State inward supplies (Rate Wise) (II) Intra-State inward supplies (Rate Wise) 6. Input tax credit ITC on inward taxable supplies, including imports and ITC received from ISD [Net of debit notes/credit notes] Description Taxable value Amount of tax Amount of ITC Integrated Central Tax Tax State/CESS Integrated Central State/ CESS Tax Tax UT UT Tax Tax 2 3 4 5 6 7 8 9 10 (I) On account of supplies received and debit notes/credit notes received during the current tax period (a) Inputs (b) Input services (c) Capital goods ....

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....ount Paid 3 Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated tax ▬▬▬▬▬▬▬ (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) 15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Tax paid through ITC Interest Late fee Integrated Central tax Tax State/UT Tax Cess 2 3 4 5 6 7 8 1 (a) Integrated tax (b) Central Tax (c) State/UT Tax Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date /Status.. Signatures of Authorised Signatory Name of Authorised Signatory Designation Instructions:- 1. Terms Used :- a) GSTIN :- Goods and Services Tax Identification Number 30 b) c) TDS :- TCS :- Tax Deducted at source Tax Collected at source 2. GSTR 3 can be generated only when GSTR-1 and 3. 4. 5. 6. GSTR-2 of the tax period have been filed. Electronic liability register, electronic cash ledger a....

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....is filed by you before issue of the assessment order. Or Notice to return defaulter u/s 46 for not filing final return upon cancellation of registration Cancellation order No. -- Application Reference Number, if any - Date Date - --- Consequent upon applying for surrender of registration or cancellation of your registration for the reasons specified in the order, you were required to submit a final return in form GSTR-10 as required under section 45 of the Act. 2. It has been noticed that you have not filed the final return by the due date. 3. You are, therefore, requested to furnish the final return as specified under section 45 of the Act within 15 days failing which your tax liability for the aforesaid tax period will be determined in accordance with the provisions of the Act based on the relevant material available with or gathered by this office. Please note that in addition to tax so assessed, you will also be liable to pay interest as per provisions of the Act. 4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment order. Signature Name Designation FORM GSTR-3B [See rule 61(5)] Year Month 1....

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....tely 3) Amendment in any details to be adjusted and not shown separately. Form GSTR-4 [See Rule 59(4)] Quarterly return for registered person opting for composition levy 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated 3. (a) Aggregate Turnover in the preceding Financial Year (b) Aggregate Turnover - April to June, 2017 Year Quarter 4. Inward supplies including supplies on which tax is to be paid on reverse charge GSTIN Invoice details Rate Taxable value of supplier No. Date Value Amount of Tax Place of supply Integrated Central Tax Tax State/UT CESS Tax (Name of State) 1 3 4 5 6 7 8 9 10 11 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) 4B. Inward supplies received from a registered supplier (attracting reverse charge) 4C. Inward supplies received from an unregistered supplier 4D. Import of service 5. Amendments to details of inward supplies furnished in returns for earlier tax periods in Table 4 [including debit notes/credit notes and their subsequent amendments] Details of original invoice Revised details of Rat....

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....(a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) 13. Debit entries in cash ledger for tax /interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Interest 1 2 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess 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 /Status...... Instructions:- 1. Terms used: Signature of Authorised Signatory Name of Authorised Signatory Designation (a) GSTIN: Goods and Services Tax Identification Number (b) TDS: Tax Deducted at Source 2. The details in GSTR-4 should be furnished between 11th and 18th 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 and should be auto- ....

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....of tax Place of supply Integrated Central Tax Tax State/UT Tax Cess (Name of State) 7 8 9 10 11 3A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) 3B. Inward supplies received from a registered supplier (attracting reverse charge) 4. Debit notes/credit notes (including amendments thereof) received during current period Details of original document Revised details of Rate Taxable document or details Amount of tax Place of value supply of original Debit / (Name of State) Credit Note GSTIN No. Date GSTIN No. Date Value Internted Contal State UT Cess 123456789 10 11 12 13 14 5. TDS Credit received GSTIN of deductor Gross value Amount of tax Central Tax State/UT Tax 1 2 3 4 Form GSTR-5 [See Rule 60(4A)] Return for Non-resident taxable person 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated (c) Validity period of registration Auto Populated Year Month 3. Inputs/Capital goods received from Overseas (Import of goods (Amount in Rs. for all Tables) Amount of ITC available Details of bill of entry Amount Rate Taxable va....

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

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

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....ibution of input tax credit reported in Table No. 6 and 7 (plus/minus) GSTIN of recipient ISD credit no. ISD invoice Input tax distribution by ISD No. Date No. Date Integrated Central State CESS Tax Tax Tax 123456789 8A. Distribution of the amount of eligible ITC 8B. Distribution of the amount of ineligible ITC 9. Redistribution of ITC distributed to a wrong recipient (plus/minus) Original input tax credit distribution GSTIN ISD invoice ISD credit Re-distribution of input tax credit to the correct recipient of detail note original GSTIN of new recipient ISD invoice Input tax credit redistributed No. Date No Date recipient No. Date Integrated Central State Tax Tax CESS Tax 1 2 3 4 5 6 7 8 9 10 11 12 9A. Distribution of the amount of eligible ITC 9B. Distribution of the amount of ineligible ITC 10. Late Fee Central Tax State / UT tax Debit Entry No. On account of 1 2 Late fee 3 11. Refund claimed from electronic cash ledger 4 Description Fee Other Debit Entry Nos. 2 3 4 (a) Central Tax (b) State/UT Tax Bank Account Details (Drop Down) Verification I hereby solemnly affirm and declare that the information giv....

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....any Auto Populated 3. Details of the tax deducted at source Rs. for all Tables) Year Month GSTIN Amount paid to deductee on which tax is deducted Amount of tax deducted at source of deductee Integrated Tax Central Tax State/UT Tax 1 2 4 5 (Amount in 4. Amendments to details of tax deducted at source in respect of any earlier tax period Original details Revised details Month GSTIN of Amount paid to GSTIN deductee deductee on which tax is deducted of deductee Amount paid to deductee on which tax is deducted Amount of tax deducted at source Integrated Tax Central State/UT Tax Tax 1 2 3 4 5 6 7 8 5. Tax deduction at source and paid Description 1 (a) Integrated Tax (b) Central Tax Amount of tax deducted Amount paid 2 3 (c) State/UT Tax 6. Interest, late Fee payable and paid Description 1 Amount payable Amount paid 2 3 (I) Interest on account of TDS in respect of (a) Integrated tax (b) Central Tax (c) State/UT Tax (II) Late fee (a) Central tax (b) State/UT tax 7. Refund claimed from electronic cash ledger Description 1 (a) Integrated Tax (b) Central Tax Tax Interest Penalty Fee Other Debit Entry Nos. 2 3 4 ....

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....iable for Integrated Central Tax Tax State/UT Tax TCS 1 2 3 4 5 6 7 8 9 4A. Supplies made to registered persons 4B. Supplies made to unregistered persons 5. Details of interest On account of Amount Amount of interest in Integrated Central State/UT 1 Late payment of TCS amount 6. Tax payable and paid Description 1 (a) Integrated Tax (b) Central Tax (c) State/UT Tax default Tax Tax Tax 5 Tax payable Amount paid 2 3 7. Interest payable and paid Description 1 (a) Integrated tax (b) Central Tax (c) State/UT Tax Amount of interest payable| Amount paid 2 3 8. Refund claimed from electronic cash ledger Description Tax Interest Penalty Other Debit Entry Nos. 1 2 3 4 5 6 (a) Integrated tax (b) Central Tax (c) State/UT Tax Bank Account Details (Drop Down) 9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submissions of return] Description 1 Tax paid in cash Interest 2 3 (a) Integrated tax (b) Central Tax (c) State/UT Tax Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge an....

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....te ITC/Output Liability Interest Month Date Number Taxable Value Integrated State Central / UT Cess Integrated Central State Ces â–  Finally Accepted Input Tax Credit 1 Details of Invoices, Debit and Credit Notes of the month of September that have matched September Nil Septmeber Nil 2 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was rectified in the return for the month of September filed by 20th October August 2 August Nil Nil 1 3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had filed by path October and the reclaim is being allt had alongwith refund of infteorresponding document in his return of the month of September Month Month Refund Refund 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....

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....ove is subject to online verification before proceeding to fill up Part-B. 1. Enrolling Authority 2. State/UT 3. Date of application 4 Enrolment sought as: 5. 5.1 5.2 5.3 Membership Number Membership Type (drop down will change based the institute selected) Date of Enrolment / Membership Membership Valid upto PART B Centre State (1) Chartered Accountant holding COP (2) Company Secretary holding COP (3) Cost and Management Accountant holding COP (4) Advocate (5) Graduate or Postgraduate degree in Commerce (6) Graduate or Postgraduate degree in Banking (7) Graduate or Postgraduate degree in Business Administration (8) Graduate or Postgraduate degree in Business Management (9) Degree examination of any recognized Foreign University (10) Retired Government Officials 6.1 Advocates registered with Bar (Name of Bar Council) Registration Number as given by Bar 6.2 Date of Registration 6.3 Valid up to 7 Retired Government Officials Retired from Centre/ State 7.1 Date of Retirement 7.2 Designation of the post held at the time of retirement 8. 8.1 Applicant Details Full name as per PAN 8.2 Father's Name 8.3 Date of Birth 8.4 Photo 8.5 ....

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....asons stated above. You are requested to submit your response within days to the undersigned from the date of receipt of this notice. (date). (Time)......... Appear before the undersigned on If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Signature Name (Designation) Reference No. Form GST PCT-04 [See Rule 83(4)] Date- To Name Address Enrollment Number Order of rejection of enrolment as GST Practitioner This has reference to your reply dated in response to the notice to show cause dated Whereas no reply to notice to show cause has been submitted; or Whereas on the day fixed for hearing you did not appear; or Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your enrolment is liable to be cancelled for following reason(s). 1. 2. The effective date of cancellation of your enrolment is >. Signature Name (Designatio n) Form GST PCT-05 [See Rule 83(6)] Authorisation / withdrawal of authorisation for Goods and Services Tax Pr....

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....elated liabilities) (To be maintained at the Common Portal) Demand ID -- Demand date - Period From - Το GSTIN/Temporary Id - Name (Legal) - Trade name, if any - Stay status - Stayed/Un-stayed (dd/mm/yyyy) Tax/State Tax/UT Tax /Integrated Tax/CESS/All (Amount in Rs.) Ledger Descripti Type of used for on Sr No. Date Reference Tax (dd/ No. Period, mm/ if dischargi yyyy) applica ble ng liability Transaction Act - Central Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) [Debit (DR) (Payable)] / [Credit (CR) Ta Interes Penalt Fe Other Total Ta X t y e S X (Paid)]/ Reduction (RD)/ Refund adjusted (RF)/] 1 2 3 4 5 7 8 10 11 12 13 14 Note - 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 si....

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....ash or credit ledger on rejection of refund claim Reference No. Date - 1. GSTIN - 2. Name (Legal) — 3. Trade name, 4. Address any 5. Period/Tax Period to which the credit relates, if any - To 6. Ledger from which debit entry was made for claiming refund - cash / credit ledger 7. Debit entry no. and date - 8. Application reference no. and date - - 9. No. and date of order vide which refund was rejected 10. Amount of credit - From Sr. No. Act (Central Tax/State Tax/ UT Tax Amount of credit (Rs.) Tax Interest Penalty Fee Other Total 1 2 3 4 5 6 8 Integrated Tax/ CESS) g n a t u r e SLBO i N a m Z & E O e Ꭰ e S 900 i g n a BOE t i n 14 f t h 211 e f i с OT1.100 r 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) Form GST PMT -04 [See Rule 85(7), 86(6) & 87(12)] Application for intimation of discrepancy in Electronic Credit....

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....ity will be recorded accordingly. 6. 7. Date and time of deposit is the date and time of generation of CIN as reported by bank. 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) CPIN Form GST PMT -06 [See Rule 87(2)] Challan for deposit of goods and services tax > Challan Expiry Date -- of information>> GSTIN Name (Legal) Address > > Email address > Mobile No. > > Details of Deposit (All Amount in Rs.) Government Major Head Minor Head Tax Interest Penalty Fee Others Total Central Tax (----) Government of India Integrated 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) e-Payment (This will include all modes of e-payment such as CC/DC and net banking. Taxpayer will choose one of this) ☐ Over t....

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....s' stands for Goods and Services Tax(Compensation to States). 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 Tax UT Tax Integrated Tax Cess Total 7. Grounds of Refund Claim: (select from the drop down): a. Excess balance in Electronic Cash ledger b. Exports of goods / services- With payment of Tax c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated d. On account of assessment/provisional assessment/ appeal/ any other order i. Select the type of Order: Assessment/ Provisional Assessment/ Appeal/ Others ii. Mention the following details: 1. Order No. 2. Order Date 3. Order Issuing Authority e. 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) ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3) f. On account of supplies made to SEZ unit....

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....sed Signatory (Name) Designation/ Status Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89 Statement 1: (Note: All statements are auto populated from the corresponding returns taxpayer have to select the invoices accordingly and fields like egm/ebrc to be filled if the same was not filled in the return) Statement in case of Application under Rule 89 of sub rule 2 (g): Statement containing the number and date of invoices under of GST Rules, For Inward Supplies: As per GSTR-2 (Table 4): Annexure-1 Tax Period: GSTIN/ Name of Invoice details unregistered supplier No Goods/ Date Value Services HSN Taxable value State (in case of unregistered supplier) Rate Integrated Tax Central Tax State Tax/ UT Tax CESS Col. 20/21/22/23 Col. Col. Col. 17 18 19 UQC QTY Raje Amt. Rate Amt. Rate Amt. Rate, Amt. Integrated Central Tax/ UTCess 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/....

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.... rule 2 (d) and (e): Refund by the supplier of SEZ/Developer: GSTR-1 Table Tax Period: GSTIN/ UIN Invoice details Goods/ Taxable Integrated Central Tax Tax State Tax/ UT Tax Cess Col. Col. Col. Col. Col. Col. Col. 16 17 18 19 20 21 22 Date of ARE Receipt Payment Details Rate Rate Rate No. ☐ No. Date Values N Value UOC QTY (%) Amt (%) Amt (%) Amt (NA) Amt No. Date N Rate Ref Date 1 2 3 4 5 6 7 23A 23B 8 9 10 11 12 13 14 15 16 17 18 19 19 20 20 21 22 23C 23D 23E 23F 23G Col. 16: POS (only if different from the location of recipient) Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No) Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax) Col. 19: Deemed Exports (Yes/No) Col. 20: whether supply attracts reverse charge (Yes/No) Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No) Col. 22: GSTIN of e-commerce operator (if applicable) Col. 23 C/D: ARE (Application for Removal of Export) Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate) Col. 23 F/G: Particulars of Payment Received (* In case of Goods: ARE and Date o....

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....r re warehousing certificate) (* In case of Goods: ARE and Date of Receipt are mandatory) Place Date Signature of Authorised Signatory (Name) Designation/Status Statement 6: Statement in case of Application filed under Rule 89(2)(i) [Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid ] Order Details (issued in pursuance of Section 77 (1) and (2): Order No: Order Date: GSTIN/UIN Details of invoice covering transaction considered as intra –State / inter-State transaction earlier Name Transaction which were held inter State / intra-State supply subsequently Invoice details Integra Central State Cess (in case B2C) ted Tax Tax Tax Place of Supply (only if different from the location Integrated Central Tax State Tax Cess Tax Place of Supply (only if different of recipient) from the location of recipient) No. Date Value Taxable Amt Amt Amt Amt Amt Amt Amt Amt Value 2 3 4 5 6 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 return Excess amount available in L....

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.... a provisional basis: Description Integrated Tax Cess Sr. Central No Tax State Tax UT Tax Amount of refund i. claimed 10% of the amount ii. claimed as refund (to be sanctioned later) Balance amount (i-ii) iii. 12 iv. Amount of refund sanctioned Bank Details Bank Account No. as per V. application Name of the Bank vi. vii. Address of the Bank /Branch Date: Place: vii. IFSC ix. MICR Signature (DSC): Name: Designation: Office Address: 13 FORM-GST-RFD-05 Payment Advice No: - To PAO/ Treasury/RBI/ Bank Refund Sanction Order No. Order Date..... GSTIN/UIN/Temporary ID <> Name: <> Refund Amount (as per Order): Net Refund amount sanctioned Interest on delayed Refund Total Details of the Bank [See Rule 91(3), 92(4), 92(5) & 94] Payment Advice Date: Central Tax State Tax UT Tax Integrated Tax Cess i. Bank Account no as per application Name of the Bank ii. Name and Address of the Bank/branch iii. IFSC iv. 14 Date: Place: To MICR V. (GSTIN/UIN/Temporary ID) (Name) (Address) Signature (DSC): Name: Designation: Office Address: 15 Order No.: To (GSTIN/UIN/Temporary ID) (Name) (Address) Show cause notice No. ....

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....mpletely adjusted against outstanding demands as per details below: Refund Calculation Amount of Refund claimed i. Net Refund Sanctioned on Provisional ii. Basis (Order No...date) Refund amount inadmissible rejected iii. > Refund admissible (i-ii-iii) iv. Integrated Central Tax Tax State Tax UT Tax Cess 19 V. Refund adjusted against outstanding demand (as per order no.) under existing law or under this law. . Demand Order No... date...... Balance amount of refund vi. 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 With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been withheld against following reasons as per details below: Refund Order No.: Date of issuance of Order: Refund Calculation Integrated Central State Tax UT Tax Cess Tax Tax Amou....

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....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 Tax State Tax UT Tax Integrated Tax Cess Total 6. Details of Bank Account: a. Bank Account Number b. Bank Account Type C. Name of the Bank Amount 26 d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR 7. Reference number and date of furnishing FORM GSTR-11 8. Verification I as an authorised representative of > 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. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Place: Signature of Authorised Signatory: Name: Designation Status: 27 27 Form GST ASMT - 01 [See rule 98(1)] Applicati....

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....ments in support of your request for provisional assessment. Upon examination of your application and the reply, the provisional assessment is allowed as under: > The provisional assessment is allowed subject to furnishing of security amounting to Rs.- and bond in the prescribed format by (date). (in words) in the form of (mode) Please note that if thebond and security are not furnished within the stipulated date, the provisional assessment order will be treated as null and void as if no such order has been issued. Or This has reference to your application mentioned above and reply dated-------, furnishing information/documents in support of your request for provisional assessment. Your request for provisional assessment has been examined and it has not been found to be acceptable due to the following reasons: > 33 Signature 34 Name Designation 1. GSTIN Furnishing of Security Form GST ASMT -05 [See rule 98(4)] 2. Name 3. Order vide which security is prescribed Order No. Order date 4. Details of the security furnished Sr. No. Mode 2 Reference no. / Debit entry no. (for cash payment) 3 Date Amount 4 5 Name of Bank Note - Hard copy of the bank ....

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....ication for Withdrawal of Security 3. Details vide which security furnished 4. Details of the security to be withdrawn ARN Date Sr. No. Mode Reference no. / Debit entry no. (for Date Amount Name of Bank cash payment) 1 2 3 4 5 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. 5. Verification- 40 40 Signature of Authorised Signatory Name Designation Status Date - 41 Reference No.: To GSTIN Name Address Form GST ASMT -09 [See rule 98(7)] Date Application Reference No. dated. Order for release of security or rejecting the application This has reference to your application mentioned above regarding release of security amounting to Rs. Rupees (in words)]. Your application has been examined and the same is found to be in order. The aforesaid security is hereby released. Or Your application referred to above regarding release of security was examined but the same was not found to be in order for the following reasons: > Therefore, the application for release of security is rejected. 22 42 Signature Name Designation ....

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....ussions and Findings Conclusion Amount assessed and payable (Details at Annexure): (Amount in Rs.) Sr. Tax Act Tax Interest Penalty Others Total No. Period 1 2 3 4 5 6 7 8 Total 48 Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are also informed that if you furnish the return within a period of 30 days from the date of service of this order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be initiated against you after the aforesaid period to recover the outstanding dues. 49 Signature Name Designation Reference No: Το Name Address Form GST ASMT - 14 [See rule 100(2)] Date: Tax Period -- F.Y. Show Cause Notice for assessment under section 63 ------ It has come to my notice that you/your company/firm, though liable to be registered under section of the Act, have/has failed to obtain registration and failed to discharge the tax and other liabilities under the said Act as per the details given below:....

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....to my notice that un-accounted for goods are lying in stock at godown (address) or in a vehicle stationed at (address & vehicle detail) and you were not able to, account for these goods or produce any document showing the detail of the goods. Therefore, I proceed to assess the tax due on such goods as under: Introduction Discussion & finding Conclusion Amount assessed and payable (details at Annexure) Sr. No. Tax Act Tax Period (Amount in Rs.) Interest, if any Penalty Others Total 1 2 3 4 5 6 7 8 Total Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are hereby directed to make the payment by > failing which proceedings shall be initiated against you to recover the outstanding dues. 54 55 Signature Name 1. GSTIN /ID Form GST ASMT - 17 [See rule 100(4)] Application for withdrawal of assessment order issued under section 64 2. Name 3. Details of the order Reference No. Date of issue of order 4. Tax Period, if any 5. Grounds for withdr....

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....count and records for the F.Y. available / documents furnished by you and the findings are as under: Short payment of Tax Integrated tax Central tax State/UT tax Cess 60 Interest Any other amount You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated against you under the provisions of the Act. [Upload pdf file containing audit observation] 61 52 Signature Name Designation Reference No.: To, GSTIN Name Address Form GST ADT - 03 [See rule 102(1)] Date: Tax period - F.Y.(s) - Communication to the registered person for conduct of special audit under section 66 Whereas the proceedings of scrutiny of return /enquiry/investigation/……………... are going on; And whereas it is felt necessary to get your books of account and records examined and audited by chartered accountant / cost accountant nominated by the Commissioner; You are hereby directed to get your books of account and records audited by the said chartered accountant / cost accountant. 62 62 Signature Name Designation ..(name), ....

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....o any goods and/or services or both amounts to or results in a supply of goods and/or 66 99 14. 15. 16. 17. 18. services or both, within the meaning of that term Question(s) on which advance ruling is required Statement of relevant facts having a bearing on the question(s) raised. Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant's view point and submissions on issues on which the advance ruling is sought). I hereby declare that the question raised in the application is not (tick) - b. a. Already pending in any proceedings in the applicant's case under any of the provisions of the Act Already decided in any proceedings in the applicant's case under any of the provisions of the Act Payment details Challan Identification Number (CIN) - Date VERIFICATION I, (name in full and in block letters), son/daughter/wife of do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents are correct. I am making this application in my capacity as (designation) and that I am competent to m....

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.... dispute - (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under dispute: Description Central State/ UT tax tax Integrated tax Cess 70 0 a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges (v) Market value of seized goods 10. Whether the appellant wishes to be heard in person - Yes/No 11. Statement of facts:- 12. Grounds of appeal:- 13. Prayer:- 14. Amount of demand created, admitted and disputed Particulars of demand/refund Particulars Amount of demand created (A) Central tax State/ UT tax Integrated tax Cess Total amount a) Tax/ Cess b) Interest c) Penalty d) Fees 71 Amount of demand admitted e) Other charges a) Tax/Cess b) Interest Penalty (B) d) Fees e) Other charges a) Tax/Cess b) Interest Amount of 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 Central tax State/UT tax Integra ted tax Cess Total amount ☐ an) Admitted amount Tax Cess 72 b) Pre-deposit (10% of disputed tax) Penalty Fees Other ch....

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.... under dispute- Description and classification of goods/ services in dispute- Period of dispute- a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges 7. Statement of facts- 8. Grounds of appeal- 9. Prayer- tax tax tax 10. Amount of demand in dispute, if any - Particulars of demand/refund, Particulars Central tax State/UT tax Integrated tax Cess Total amount if any a) Tax/ Cess Amount of demand created, if any b) Interest c) Penalty (A) d) Fees 79 Date: Amount under dispute (B) Other charges a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges > 80 80 Name of the Applicant Officer: Designation: Jurisdiction: Place: Form GST APL - 04 [Refer Rule 113(1) & 115] Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court Order no. - - 1. GSTIN/Temporary ID/UIN - 2. Name of the appellant- 3. Address 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 Integr....

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....dit Ledger Cash Ledger 3. State/UT tax Credit Ledger Cash Ledger 4. CESS Credit Ledger 86 (c) Interest, penalty, late fee and any other amount payable and paid: Sr. No. Description Amount payable Debit entry Amount paid no. Integrated Central tax tax State/UT tax Integrated CESS Central tax tax State/UT tax CESS 2 3 5 8 9 10 11 1. Interest 2. Penalty 3. Late fee 4. Others (specify) I, , hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Name of the Applicant: Designation/Status: 87 88 88 Form GST APL - 06 [See Rule 110(2)] Cross-objections before the Appellate Authority / Appellate Tribunal Sr. No. Particulars 1 Appeal No. Date of filing - 2 GSTIN/Temporary ID/UIN- 3 Name of the appellant- 4 Permanent address of the appellant- 5 Address for communication- 6 Order no. 7. Designation and Address of the officer passing the order appealed against- 8. Date of communication of the order appealed against- 9. Name of the representative- 10. Details of the case under dispute- ....

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.... the case under dispute: (i) Brief issue of the case under dispute- (ii) (iii) (iv) Description and classification of goods/ services in dispute- Period of dispute- Amount under dispute: 4 94 Description Central tax State/UT Integrated tax tax Cess a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges 7. Statement of facts- 8. Grounds of appeal- 9. Prayer- 10. Amount demanded, disputed and admitted: Particulars of demand, if any Particulars Central State/UT tax tax Integrat ed tax Cess Total amount a) Tax/ Cess Amount of demand created, b) Interest if any (A) c) Penalty d) Fees 95 Place: Date: Amount under dispute (B) e) Other charges a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges 96 Signature Name of the Officer: Designation: Jurisdiction:- Form GST APL - 08 [See Rule 114(1)] Appeal to the High Court under section 117 1. Appeal filed by 2. GSTIN/Temporary ID/UIN- Name of the appellant/ officer- -Taxable person / Government of Designation / Jurisdiction- 3. Permanent address of the appellant, if applicable- 4. Address for communication- 5. Order appealed against Number Date....

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....Turnover for which forms tax Pending 3 payable on (3) 4 Turnover for which forms Pending 5 Tax payable on (5) ITC reversal relatable to [(3) and] (5) Turnover for which forms Transition Pending Tax payable on (7) ITC 2- (4+6-7+9) 6 7 8 9 10 6. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section 140(2)). Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax (a) 101 Sr. Invoice / Invoice / Document document Supplier's registration no. Recipients' registration no. no no. Details of capital goods on which credit has been partially availed Total eligible cenvat credit under existing Date under existing under existing law Value law law Duties and taxes paid law Total cenvat credit availed under existing Total cenvat credit unavailed under existing law (admissible as ITC of central tax) (9- 10) ED/ SAD CVD 1 2 3 4 5 6 8 9 10 11 Total 102 (b) Amount of unavailed input tax creditcarried forward to electronic credit ledger as State/UT tax (For all registrations on the same PAN and i....

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....uantity of inputs / input services as well as date of receipt of goods or services (as entered in books of accounts) is also required. 8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8)) Sl. No. Registration no. under existing law (Centralized) 1 2 Tax period to which the last return filed under the existing law pertains 3 of the return specified in Column no. 3 Date of filing Balance eligible cenvat credit carried forward in the said last return GSTIN of receivers (same PAN) of ITC of CENTRAL TAX /invoice Distribution document ITC of CENTRAL TAX transferred No. Date 5 4 6 7 8 105 ☐ Total 106 9. Details of goods sent to job-worker and held in his stock on behalf of principal under section 141 a. Details of goods sent asprincipal to the job worker under section 141 Sr. Challan Challan Type of goods Details of goods with job- worker No. No. date (inputs/ semi-finished/ HSN finished) Description Unit Quantity Value 1 2 3 5 6 7 8 9 GSTIN of Job Worker, if available Total b. Details of goods held in stock as job worker on behalf of the ....