TaxTMI 
TaxTMI 
Karnataka Goods and Services Tax (Amendment) Rules, 2017.
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....ion territory tax and integrated tax" shall be substituted; (b) in sub-rule (6), for the letters and word "IGST and CGST", the words "central tax, State tax, Union territory tax and integrated tax" shall be substituted; 3. Amendment of rule 96. - In rule 96 of the said rules, in clause (b) of sub-rule(1) and in sub-rule (3), after the word, letters and figure "FORM GSTR 3", the word, letters and figure "or FORM GSTR-3B, as the case may be;" shall respectively be inserted; 4. Insertion of new rule 96-A. - After rule 96 of the said rules, the following shall be inserted, namely:- "96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of- (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exp....
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....y other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer. (4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. (5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, i....
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....fying therein the details of the amount payable. (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under subsection (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06. (5) A summary of the o....
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....he proper officer may sell them forthwith. (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. ....
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....vable property, the proper officer shall seize the said property in accordance with the provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him. (4) The property attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale. (5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may....
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....DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder: Provided that where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. (13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the property specified in sub-rule (12), shall be paid to the Government by the person to whom the title in such property is transferred. (14) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 148. Prohibition against bidding or purchase by officer.- No officer or other person having a....
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....e held till the recovery of the amount payable. 153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same. 154. Disposal of proceeds of sale of goods and movable or immovable property.- The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,- (a) first, be appropriated against the administrative cost of the recov....
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....a) the taxable person has already defaulted on the payment of any amount under the Act or the Central Goods and Services Act, 2017 or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on; (b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Central Goods and Services Act, 2017 or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. Provisional attachment of property.-(1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authori....
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....ion. (3) The Commissioner, after taking into account the contents of the said application, may, by order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the proceedings before him and has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. (4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection. (5) Theapplication shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.....
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.... rules to amend the Karnataka Goods and Services Tax Rules, 2017, published in Notification No. FD 47 CSL 2017 (No.4/2017) dated 29.06.2017, in Part IV-A of the Karnataka Gazette Extraordinary No. 611 dated 29th June 2017, namely:- Rules 1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Amendment) Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017. 2. Amendment of rule 44. - In rule 44 of the Karnataka Goods and Services Tax Rules, 2017 (herewith referred to as the said rules),- (a) in sub-rule (2), for the words “integrated tax and central taxâ€, the words "central tax, State tax, Union territory tax and integrated tax†shall be substituted; (b) in sub-rule (6), for the letters and word “IGST and CGST", the words “central tax, State tax, Union territory tax and integrated tax†shall be substituted; 3. Amendment of rule 96. In rule 96 of the said rules, in clause (b) of sub-rule(1) and in sub-rule (3), after the word, letters and figure “FORM GSTR 3â€, the word, letters and figure “or FORM GSTR-3B, as the case may be;†shall re....
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....for the word “agentâ€, the words “job-worker/ agent†shall be substituted; (b) after the words “section 141â€, the words “or sub-section (14) of section 142†shall be inserted 6. Insertion of new Chapters XVII, XVIII and XIX. shall be inserted, namely:- 139. "Chapter - XVII - After rule 138 of the said rules, the following Inspection, Search and Seizure Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an author....
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....nt. (2) Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect of the said goods or things, the Commissioner may dispose of such goods or things and the amount realized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable in respect of such goods or things. 142. CHAPTER - XVIII DEMANDS AND RECOVERY Notice and order for demand of amounts payable under the Act.-(1) The proper officer shall serve, along with the, - (a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper of....
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.... of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may 4 be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process. (2) The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and the purpose of sale. (3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2): Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of t....
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....achment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151. (2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect. (3) Where the property subject to the attachment or distraint under sub-rule (1) is- (a) an immovable property, the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale; (b) a movable property, the proper officer shall seize the said property in accordance with the provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him. (4) The property attached or distrained shall be sold through auction, including e....
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....or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint. (11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction. (12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder: Provided that where the highest bid is made by more than one p....
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....on in possession of the same from giving it to the defaulter. (2) A copy of such order shall be affixed on some conspicuous part of the office of the proper officer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same. (3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter. 152. Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the pa....
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....f he were the defaulter. 158. Payment of tax and other amounts in instalments.-(1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in instalments in accordance with the provisions of section 80, the Commissioner shall call for a report from the jurisdictional officer about the financial ability of the taxable person to pay the said amount. (2) Upon consideration of the request of the taxable person and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit. 159. (3) The facility referred to in sub-rule (2) shall not be allowed where- (a) the taxable person has already defaulted on the payment of any amount under the Act or the Central Goods and Services Act, 2017 or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services T....
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....specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24. 161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. 8 Chapter XIX Offences and Penalties 162. Procedure for compounding of offences.-(1)An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2) On receipt of the application, the Commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application, or any other information, which may be considered relevant for the examination of such application. (3) The Commissioner, after taking into account the contents of the said application, may, by order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the proceedings before him and has made full and true disclosure of facts relating to the case, all....
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...., if any: 4. Address: 5. Tax Period: From To 6. Amount of Refund Claimed: Act Tax Interest Penalty Fees Others Total Central Tax State/UT Tax Integrated Tax Cess Total 7. Grounds of Refund Claim: (select from the drop down): a. Excess balance in Electronic Cash ledger b. Exports of services- With payment of Tax C. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated d. On account of assessment/provisional assessment/ appeal/ any other order i. Select the type of Order: Assessment/Provisional Assessment/ Appeal/ Others ii. Mention the following details: 1. Order No. 8. 2. Order Date 3. Order Issuing Authority 4. Payment Reference No. (of the amount to be claimed as refund) (If Order is issued within the system, then 2, 3, 4 will be auto populated) e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3) f. On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed Exports (Select the type of supplier/ recipient) 1. Supplies to SEZ Unit 2. Supplies to SEZ Developer 3. Recipient of Deemed Exports g. Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ D....
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....N 1 11 Statement -1 (Annexure 1) Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)] No. Invoice details Date Rate 2 3 Value 4 5 Taxable value 6 Amount Place of Supply Integrated Tax 7 Central Tax 8 State/UT Tax 9 Cess 10 (Name of State) 11 Part B: Inward Supplies [GSTR 2: Table 3 (Matched Invoices)] GSTIN of supplier Invoice details Rate Taxable value Amount of Tax Place of Whether input or supply (Name input service/ Capital goods (incl Integrated Tax No Date Value Integrated tax Central Tax State/ UT CESS of State) plant and Amount of ITC available Centr State/ al UT Tax Tax Ces S machinery)/ Tax 1 2 3 4 5 6 7 8 9 10 11 Ineligible for ITC 12 13 14 15 16 Note -The data shall be auto- populated from GSTR-1 and GSTR-2. Statement-2 Refund Type: Exports of services with payment of tax (GSTR-1: Table 6A and Table 9) 1. GSTIN of recipien Invoice details Integrated Tax BRC/FIRC SAC No. Date Value Rate Taxable value Amended Value (Integrated Amt. Date No. Tax) (If Any) Debit Note Integrated Tax/ Amended (If any) 1 2 3 5 6 7....
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....ax for ITC Tax Tax 1 2 3 4 5 6 8 9 10 11 12 13 14 15 16 17 18 19 20 Statement 6: Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa Order Details (issued in pursuance of Section 77 (1) and (2), if any: Order No: Order Date: GSTIN/ Details of invoice covering transaction considered as intra-State / inter-State transaction earlier Transaction which were held inter State / intra-State supply subsequently UIN Name (in case Invoice details B2C) Integrated Tax Central Tax State/ UT Tax Cess Place of Supply Integrated (only if different from the location Tax Central Tax State/ UT Tax No.Date Value Taxable Amt Amt Amt Amt Amt Amt Amt Value of recipient) Cess Place of Supply Amt (only if different from the location of recipient) 1 2 3 4 5 6 7 8 9 12 13 14 15 Refund Type: Excess payment of tax, if any in case of Last Return filed. Refund on account excess payment of tax (In case of taxpayer who filed last return GSTR-3 - table 12) Statement 7: Sr. No. Tax period Reference no. of return Date of filing return Tax Payable Integrated Tax Central Tax State/UTTa....
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.... Sanction Order No. Order Date..... GSTIN/UIN/Temporary ID â—‡ Name: <> Refund Amount (as per Order): Description Integrated Tax 17 FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5) & 94] Payment Advice Central Tax Date: State/ UT tax Cess Net Refund TIPFO Total TIPFO Total TIPFO Total TIPFO Total amount sanctioned Interest on delayed Refund Total Note 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others Details of the Bank Bank Account no as per application i. Name of the Bank ii. Name and Address of the Bank/branch iii. IFSC iv. MICR V. Date: Place: 10 To (GSTIN/UIN/Temporary ID) (Name) (Address) Signature (DSC): Name: Designation: Office Address: Order No.: To (GSTIN/UIN/Temporary ID) (Name) (Address) Show cause notice No. (If applicable) Acknowledgement No. 18 FORM-GST-RFD-06 [See rule 92(1), 92(3), 92(4), 92(5) & 96(7)] Dated . Refund Sanction/Rejection Order Date: Sir/Madam, This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*. > Upon examination of your application, the amount of refund s....
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.... iv. V. amount inadmissible rejected > Refund admissible (i-ii-iii) Refund adjusted against outstanding demand (as per order no.) under existing law or under this law.. Demand Order No...... date...... vi. Balance amount of refund Integrated Central State/UT Tax Tax Tax Cess 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 21 Part-B Order for withholding the refund This has reference to your refund application referred to above and information/ documents furnished in the matter. The amount of refund sanctioned to you has been withheld due to the following reasons: Refund Order No.: Date of issuance of Order: Sr. Refund Calculation No. Integrated Central Tax State/UT Tax Cess Tax Amount of Refund Sanctioned i. Amount of Refund Withheld 11. Amount of Refund Allowed 111. Reasons for withholding of the refund: > I hereby, order that the amount of claimed / admissible refund as shown above is withheld....
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....for export of goods or services without payment of integrated tax (See rule 964) I/We.. .of. .,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President") in the sum of.. rupees to be paid to the President for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this............ day of WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of India without payment of integrated tax; and whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section (3) of section 16; AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of.. rupees endorsed in favour of the President and whereas the obligor has furnished such guarantee by depositing with the Commissioner the bank guarantee as afore mentioned; The condition of this bond is that the obligor and his representative observe all the provisions ....
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....acts in which the public are interested. IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the undertaker(s) Signature(s) of undertaker(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Date Place Accepted by me this. .day of. Occupation Occupation (month). (year) ...of (Designation) for and on behalf of the President of India 9. 26 Insertion of new Forms. - After FORM GST TRAN-2 of the said rules, the following new forms shall be inserted, namely, - "FORM GST INS-1 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139 (1)] To (Name and Designation of officer) A.M/s. Whereas information has been presented before me and I have reasons to believe that— ☠has suppressed transactions relating to supply of goods and/or services □ has suppressed transactions relating to the stock of goods in hand, ☠has claimed input tax credit in excess of his entitlement under the Act ☠has claimed refund in excess of his entitlement under the Act has indulged in contravention of the provisions of this Act or rules made thereunder to evade tax under this Act; OR B.M/s. ☠is eng....
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....ion and/or documents and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above. Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby seize the following goods/books/ documents and things: A) Details of Goods seized: Sr. No 1 Description of goods 2 Quantity or units Make/mark or model Remarks 3 4 5 B) Details of books / documents / things seized: Sr. Description No. of books / Remarks No of books/documents/ things documents/things 1 seized 2 seized 3 4 and these goods and or things are being handed over for safe upkeep to: 29 > with a direction that he shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of the undersigned. Place: Date: Signature of the Witnesses Sr. No. 1. 2. To: > Name and address Name and Designation of the Officer Signature 30 FORM GST INS-03 ORDER OF PROHIBITION [See rule 139(4)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted on // at _:_ AM/PM in the following premise(s): > which is/are a ....
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....hiscondition, the same shall be in full force: AND the President/Governor shall, at his option, be competent to make good all thelosses and damages from the amount of the security deposit or by endorsinghis rights under the above-written bond or both; IN THE WITNESS THEREOF these presents have been signed the dayhereinbefore written by the obligor(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Date Place Signature(s) of obligor(s). Accepted by me this...... day of .(month) ..(year) (designation of officer) for and on behalf of the President /Governor. (Signature of the Officer) 32 FORM GST INS-05 ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURE [See rule 141(1)] Whereas the following goods and/or things were seized on from the following premise(s): > which is/are a place/places of business/premises belonging to: > > Details of goods seized: க2 Sr. Description Quantity or units No 1 of goods 2 Make/mark or model Remarks 3 4 5 and since these goods are of perishable or hazardous nature and since an amount of (amount in words and digits), being an amount Rs. equivalent to the: ☠marke....
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....ed to the extent of the amount paid and for the reasons stated therein. Copy to Signature Name Designation Reference No: To Tax Period SCN - ARN - GSTIN/ID Name Address 35 FORM GST DRC-05 [See rule 142(3)] F.Y. Date - Date - Date: Intimation of conclusion of proceedings This has reference to the show cause notice referred to above. As you have paid the amount of tax and other dues mentioned in the notice along with applicable interest and penalty in accordance with the provisions of section the proceedings initiated vide the said notice are hereby concluded. ---- 2 Copy to - 1. GSTIN Signature Name Designation FORM GST DRC - 06 [See rule 142(4)] Reply to the Show Cause Notice 2. Name 3. Details of Show Cause Notice Reference Date of issue No. 4. Financial Year 5. Reply > 6. Documents uploaded > Yes No 7. Option for personal hearing 8. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory Name Designation / Status Date 1. Details of order 36 FORM GST DRC - 07 ....
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.... Date: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. The auction will be held on at.... AM/PM. In the event the entire amount due is paid before the date of auction, the sale will be stopped. The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold. Place: Date: Serial No. Schedule Description of goods Quantity 1 2 3 Signature Name Designation FORM GST DRC - 11 [See rule 144(5) & 147(12)] Notice to successful bidder To, Please refer to Public Auction Reference no. ....
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....erson and the certificate from the government in FORM GST DRC - 14 will constitute a good and sufficient discharge of your liability to such person to the extent of the amount specified in the certificate. Also, please note that if you discharge any liability to the said taxable person after receipt of this notice, you will be personally liable to the State /Central Government under section 79 of the Act to the extent of the liability discharged, or to the extent of the liability of the taxable person for tax, cess, interest and penalty, whichever is less. Please note that, in case you fail to make payment in pursuance of this notice, you shall be deemed to be a defaulter in respect of the amount specified in the notice and consequences of the Act or the rules made thereunder shall follow. Signature Name Designation Place: Date: 42 FORM GST DRC – 14 [See rule 145(2)] Certificate of Payment to a Third Person In response to the notice issued to you in FORM GST DRC-13 bearing reference no. you have discharged your liability by making a payment of Rs. dated for the defaulter named below: GSTIN- Name - Demand order no.: Reference no. of recovery: Period....
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.... incurred on the recovery process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. on... In the absence of any order of postponement, the auction will be held .(date) at. ..A.M/P.M. In the event the entire amount due is paid before the issuance of notice, the auction will be cancelled. The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold. Schedule (Movable) Sr. No. 1 Description of goods 2 Quantity 3 Schedule (Immovable) Building No./ Floor No. Flat No. Name of the Premises Road Localit y/ District Stat e PIN Code Latitude Longitude (optiona (optional) Stree Village 1) /Building t 1 2 3 4 5 6 7 8 9 10 Place: Date: Schedule (Shares) Sr. No. Name o....
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....erence number of recovery: Period - Date: Date: Application Reference No. (ARN) - Date - 47 Order for acceptance/rejection of application for deferred payment / payment in instalments This has reference to your above referred application, filed under section 80 of the Act. Your application for deferred payment / payment of tax/other dues in instalments has been examined and in this connection, you are allowed to pay tax and other dues by - (date) or in this connection you are allowed to pay the tax and other dues amounting to rupees OR in monthly instalments. This has reference to your above referred application, filed under section 80 of the Act. Your application for deferred payment / payment of tax/other dues in instalments has been examined and it has not been found possible to accede to your request for the following reasons: Reasons for rejection Place: Date: Reference No.: To Signature Name Designation FORM GST DRC - 22 [See rule 159(1)] Date: Name Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) Provisional attachment of property under section 83 It is to inform that M/s - (name) having principal pl....
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....r the > holding >.In this connection, it is informed that the said company owes / likely to owe the following amount to the State / Central Government: Current/Anticipated Demand Act Tax Interest Penalty Other Dues (Amount in Rs.) Total Arrears 1 2 3 4 5 6 Central tax State/UT tax Integrated tax Cess In compliance of the provisions of section 88 of the Act, you are hereby directed to make sufficient provision for discharge of the current and anticipated liabilities, before the final winding up of the company. Place: Date: Name Designation Reference No > Το GSTIN Name Address Demand Order No.: Reference number of recovery: Period: 50 FORM GST DRC - 25 [See rule 161] Reference No. in Appeal or Revision or any other proceeding - Date: Date: Date: > Continuation of Recovery Proceedings This has reference to the initiation of recovery proceedings against you vide above referred recovery reference number for a sum of Rs...... The Appellate /Revisional authority/Court enhanced/reduced the dues covered by the No... Rs.. dated. .vide order no. >has above dated .The recovery of enhanced/reduced amount of Rs.. mentioned demand order....