TaxTMI 
TaxTMI 
The Puducherry Goods and Services Tax (Second Amendment) Rules, 2017
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....alue 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) be the open market value of such supply; (b) 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; (c) 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; (d) 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 order. Illustration: (1) Where a new phone is supplied for twenty thousand rupees along with the exchange of an old phone and if the price of the new phone without exchange is twenty four thousand rupees, the open market value of the new phone is twenty fo....
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.... 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 to 30, the same shall be determined using reasonable means consistent with the principles and the general provisions of section 15 and the provisions of this Chapter: Provided that in the case of supply of services, the supplier may opt for this rul....
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....l 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, twenty five per cent. of the premium charged from the policy holder in the first year and twelve and a half per cent. of the premium charged from the policy holder in subsequent years: Provided that nothing contained in this sub-rule shall apply....
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....nt. 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 Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and ....
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.... accordance with the provisions of section 34; (d) 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; (e) 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 or suppression of facts. 37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supp....
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....redit 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) 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; (b) the Input Service Distributor shall, in accordance with the provisions of clause (d), separately distribute the amount of ineligible input tax credit (ineligible under the provisions of sub-section (5) of section 17 or otherwise) and the amount of eligible input tax credit; (c) the input tax credit on account of central tax, State tax, Union territory tax and integrated tax shall be distributed separately in accordance with the provisions of clause (d);....
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....ed 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 adjusted. (2) If the amount of input tax credit distributed by an Input Service Distributor is reduced later on for any other reason for any of the recipients, including that it was distributed to a wrong recipient by the Input Service Distributor, the process specified in....
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....(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, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods. 41. Transfer of credit on sale, merger, amalgamation, lease o....
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....lable 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', 'T2', '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- C2 = C1- T4; (i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as- D1= (E/F) x C2 where, 'E' is the aggregate value of exempt supplies during the tax period, and 'F' is the total turnover in the State 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....
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....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 'D1' 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 reversal thereof in certain cases.- (1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract the provisions of sub-sections (1) and (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxab....
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.... Te= (E/ F) x Tr where, '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 total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule; (h) the amount Te along with the applicable interest shall, during every tax period of the useful life of the concerned capital goods, be added to the output tax liability of the person making such claim of credit. (2) The amount Te shall be computed separately for central tax, St....
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....) 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 challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter. (4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, it shall be deemed that such inputs or cap....
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....(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; (o) 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 Government 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 that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and (ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification: Provided further that where an invoice is required to be issued under clause (f) of sub-section (....
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....being marked as ORIGINAL FOR RECIPIENT; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER. (2) 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) the duplicate copy being marked as DUPLICATE FOR SUPPLIER. (3) 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) name, address and Goods and Services Tax Identification Number of the supplier; (b) 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; (c) date of its issue; (d) name, address and Goods and Services Tax Identifi....
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....amely:- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as "-" and "/" respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) 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 refund made; (h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (i) amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (j) whether the tax is payable on reverse charge basis; and (k) signature or digital signature of the supplier or his authorised representative. 52. Payment voucher.- A payment voucher referred to in clause (g) of sub-section (3) of section 3....
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.... (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 lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act. (3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74 or section 129 or section 130 shall prominently contain the words "INPUT TAX CREDIT NOT ADMISSIBLE". 54. Tax invoice in special cases.- (1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor cr....
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....ll 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) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) transportation of goods for job work, (c) transportation of goods for reasons other than by way of supply, or (d) such other supplies as may be notified by the Government, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:- (i) date and number of the delivery challan; (ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered; (iii) ....
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.... 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 details of tax payable (including tax payable in accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period. (5) Every registered person shall keep the particulars of - (a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act; ....
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....) 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; (b) description, value and quantity (wherever applicable) of goods or services received for the execution of works contract; (c) description, value and quantity (wherever applicable) of goods or services utilized in the execution of works contract; (d) the details of payment received in respect of each works contract; and (e) the names and addresses of suppliers from whom he received goods or services. (15) The records under the provisions of this Chapter may be maintained in electronic ....
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....mmon 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) any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him alongwith the Goods and Services Tax Identification Number of the registered consigner and consignee for each of his branches. (b) every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt....
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....vices 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 section 38 electronically in FORM GSTR-2. (3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level. (4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the ....
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....s 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 been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner. 62. Form and manner of submission of quarterly return by the composition supplier.- (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly re....
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....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 contained in FORM GSTR- 6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner. 66. Form and manner of submission of return by a person required to deduct tax at source.- (1) Every registered person required to deduct tax at s....
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....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 debit note by the corresponding supplier. 70. Final acceptance of input tax credit and communication thereof.- (1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal. (2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectifi....
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.... reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:- (a) Goods and Services Tax Identification Number of the supplier; (b) Goods and Services Tax Identification Number of the recipient; (c) credit note number; (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, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein. Explanation.- For the purposes of this rule, it is hereby declared that - (i) the claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2 without amendment shall be treated as matched if the said recipient has furnished a valid return. (ii) the claim of reduction in the output tax lia....
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....e 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 outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal. 77. Refund of interest paid on reclaim of reversals.- The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person....
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....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 copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. 81. Final return.- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner. 82. Details of inward supplies of persons having Unique Identity Numb....
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.... 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 that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council: Provided further that no person to whom the provisions of clause (b) of sub-section (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date. (4) If any good....
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....oner 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. (10) The goods and services tax practitioner shall- (a) prepare the statements with due diligence; and (b) affix his digital signature on the statements prepared by him or electronically verify using his credentials. (11) A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8). 84. Conditions for purposes of appearance.- (1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any p....
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....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 tax credit under the Act shall be credited to the said ledger. (2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of section 49. (3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim shall be debited in the said ledger. (4) If the refund so filed is rejected, either fully or partly, the a....
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....fficer 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 purposes 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 through the common portal. (5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made: Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan. (6) On successful credit of the amount to the concerned government....
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.... 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 directly or through a Facilitation Centre notified by the Commissioner: Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be: Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund sha....
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.... 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 and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of the rate of tax on the inputs being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies; (i) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of the finalisation of pr....
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....ring 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 advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period; (E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under sub-section (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during the relevant period; (F) "Relevant period" means the period for which the claim has been filed. (5) In the case of refund....
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....xisting 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 officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) 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. 92. Order sanctioning refund.- (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which t....
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....e 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 is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal. 94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the appl....
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....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 authorities. (4) The claim for refund shall be withheld where,- (a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or (b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962. (5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of ....
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....y 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 adjudication. (7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary, but the Committee shall not consider an application, unless it has been inquired into in material details and recommended for consideration accordingly, by the Member Secretary. (8) The Committee shall have powers - (a) to require any applicant to produce before it, or before a duly authorised Officer of the Government such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the a....
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....MT-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 the 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 twenty five per cent. of the amount covered under the bond. (4) The registered person shall execute a bond in accordance with the provisions of subsection (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under sub-rule (3): Provided that a bond furnished to the proper officer under the Central Goods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the Act and the rules made thereunder. Explanation.- For the purposes of this rule, the expression "amount" shall ....
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....SMT-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 subsection (2) of section 64 shall be issued in FORM GST ASMT-18. 101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof. (2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section. (3) The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the team of....
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.... 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 referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal. (3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,- (a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and (b) in the case of an applicant, in the manner specified in rule 26. 107. Certification of copies of the advance rulings pronounced by the Appellate Authority. - A copy ....
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....e 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 the manner specified in rule 26. (4) A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the Registrar: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the p....
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....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-examine any witness produced by the appellant; or (b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1). (4) Nothing contained in this rule shall affect the power of the Appellate Authority or the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal. 113. Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order ....
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.... 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) or clause (b) of sub-section (4) or sub-section (6) or sub-section (8) of section 140, specify separately the details of stock held on the appointed day; (c) in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:- (i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law; (ii) the description and value of the goods or services; (iii) the quantity in case of goods and....
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....rein, 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; and (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, and the Input Tax Credit admissible thereon. 119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of sub-section 14 of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicabl....
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.... '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. (4) 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. (5) 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 as a Technical Member if he has attained the age of sixty-two years. 125. Secretary to the Authority.- The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority. 126. Power to determine the methodology and procedure.- The Authority may determine the methodology and procedure for determination as to whether the reduction in rate of....
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....itiation 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 notice to the interested parties containing, inter alia, information on the following, namely:- (a) the description of the goods or services in respect of which the proceedings have been initiated; (b) summary of statement of facts on which the allegations are based; and (c) the time limit allowed to the interested parties and other persons who may have ....
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....aning 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 recipient by way of commensurate reduction in prices, the Authority may order - (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or reco....
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....tion (1) of section 18 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)] 62 62 63 63 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 Sr. GSTIN/ Registra No. tion Invoice * Description of inputs held in Unit Quantit ity Quant No. Date stock, inputs y under CX/ Code (UQC) Value (As adjusted by debit note/credit note) Amount of ITC claimed (Rs.) Central Tax State Tax UT Tax Integrate Cess d Tax VAT of supplier contained in semi-finished or finished goods held in stock 1 2 3 4 5 6 7 8 9 10 11 12 13 7 (a) Inputs held in stock 7 (b) Inputs contained in semi-finished or finished goods held i....
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....tant/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 68 99 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 [applicable only for section 18 (4)] (i) Application reference number (ARN) (ii) Date of filing 5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be paid under section 18(4). Sr. GSTIN/ No. ....
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.... goods) Central tax Rate of tax (%) State/ Integrated Cess UT tax tax 2 3 4 5 6 7 8 9 10 11 12 5. Details of inputs/capital goods received back from job worker or sent out from business place of job-work GSTIN / State of job Received back/sent out to Original Original challan No. challan date Challan details if sent to another job worker Invoice details in case Description UQC supplied from premises of job Quantity Taxable value worker if unregistered another job worker/ supplied from premises of job worker 1 2 3 4 6. Verification worker No. Date GSTIN/ State if job worker No. Date unregistered 15 6 7 9 10 11 12 13 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 72 Signature Name of Authorised Signatory. Designation/Status..... 1. (a) Legal name Form GST ENR-01 [See rule 58(1)] Application for Enrolment u/s 35 (2) [only for un-registered persons] (b) Trade Name, if any (c) PAN (d) Aadhaar (applicable in case of proprietorship concerns only) 2. Type of enrolment ....
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....tial Address Building No/Flat No Name of the Premises/Building City/Town/Locality/Village Block/Taluka State Country (in case of foreigner only) Yes/No 11. Details of Authorised Signatory Passport No. (in case of foreigners) Floor No Road/Street District PIN Code ZIP code Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Email address Mobile Number Telephone No. with STD Designation/Status PAN Director Identification Number (if any) Aadhaar Number Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address in India Building No/Flat No Name of the Premises/Building Block/Taluka City/Town/Locality/Village State 12. Consent Floor No Road/Street District PIN Code I on behalf of the holder of Aadhaar number give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for the purpose of authentication. 75 "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of a....
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....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 78 Description Nil Rated Supplies Exempted (Other than Nil Non-GST supplies rated/non-GST supply) 2 3 4 8A. Inter-State supplies to registered persons 8B. Intra- State supplies to registered persons 8C. Inter-State supplies to unregistered persons 8D. Intra-State supplies to unregistered persons 9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof] Details of Revised details of document or Rate Taxable original details of original Debit/Credit document No....
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....onal if HSN is Quantity value Taxable Value Integrated Central State/UT Cess Tax Tax Tax provided) 1 2 3 5 6 7 8 9 10 11 13. Documents issued during the tax period Sr. No. Nature of document Sr. No. From Το Total number Cancelled Net issued 1 3 4 5 6 7 1 Invoices for outward supply Invoices for inward supply from 2 unregistered person 3 Revised Invoice Debit Note 5 Credit Note 6 Receipt voucher 7 Payment Voucher 80 8 Refund voucher 9 10 | Delivery Challan for job work Delivery Challan for supply on 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 been/will be passed on to the recipient of supply. Place Date 81 Signature Name of Authorised Signatory. Designation/Status.. Instructions 1. Terms used: a. GSTIN: b. UIN: Goods and Services Tax Identification ....
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.... (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 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 transactions, GSTIN of recipient will not be there. Hence it will remain blank. 11. Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking (LUT)) needs to be reported under “0†tax amount h....
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....res 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 84 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. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr. 85 1. GSTIN 2. Form GSTR-1A [See rule 59(4)] Details of auto drafted supplies (From GSTR 2, GSTR 4 or GSTR 6) (a) Lega....
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....n reverse charge GSTI Invoice Rat Taxab Amount of Tax Place N details e le of value of supply Whether Amount of ITC available input or suppli N Dat Valu er 0 ee Integrat Centr Stat CES (Name ed tax al e/ S of input Integrat Centr service/ed Tax Capital Stat Ces al e/ S Tax UT Tax UT State/U goods Tax Tax T) (incl. 1 23 4 5 6 7 plant and machiner y)/ Ineligible for ITC 9 10 11 12 13 14 15 16 4A. Inward supplies received from a registered supplier (attracting reverse charge) 88 5. 4B. Inward supplies received from an unregistered supplier 4C. Import of service Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry GSTIN Details of bill of Rate Taxable of entry supplier No. Date Value Amount value Integrated Cess Tax Whether Amount of ITC input/ available Capital Integrated Cess goods(incl. plant and machinery)/ Ineligible for ITC Tax 1 2 3 4 5 6 7 8 9 10 | 5A. Imports 11 5B. Received from SEZ Port code +No of BE=13 digits Assessable Value 6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/cred....
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.... (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 1 A. Information for the current tax period To be added to or reduced from output liability 2 (a) Amount in terms of rule 37(2) To be added (b) Amount in terms of rule To be added 39(1)(j)(ii) (c) Amount in terms of rule 42 (1) (m) To be added (d) Amount in terms of rule To be added 43(1) (h) (e) Amount in terms of rule 42 (2)(a) To be added (f) Amount in terms of rule 42(2)(b) To be reduced 91 Amount of ITC Integrated Central State/UT CESS Tax Tax Tax 3 4 5 (g) On account of amount paid subsequent to reversal of ITC (h) Any other liability (Specify) To be reduced B. Amendment of information furnished in Table No 11 at S. No A in an earlier return Amendment is in respect of information furnished in the Month Specify the information you wish to amend (Drop down) 12. Addition ....
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....t, then the amount of eligible credit against the tax mentioned in the invoice needs to be filed; 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; Table 4A to be auto populated; 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). 93 93 3. Details relating to import of Goods/Capital Goods from outside India as well as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table 5. 4. Recipient to provide for Bill of Entry information including six digits port code and se....
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....d on reverse charge GSTIN of supplier Invoice details Rate Taxable Amount of tax value No. Date Value Integrated Central Tax Tax State/ UT Tax Cess Place of supply (Name of State/UT) 1 2 3 4 5 6 7 8 9 10 11 5. Debit/Credit notes (including amendments thereof) received during current tax period Details of original | document 95 Revised details of document or details of original Debit/Credit Rate Taxable value Amount of tax Place of note supply (Name of State/UT) GSTIN No. Date GSTIN No. Date Value 1 2 3 4 5 Integrated Central State/UTCess Tax Tax Tax 7 9 10 11 12 13 14 PART B ITC amount involved Integrated Tax Central Tax State/ Cess 6. ISD credit (including amendments thereof) received GSTIN of ISD ISD document details No. Date 1 2 3 4 ISD Invoice-eligible ITC ISD Invoice-ineligible ITC ISD Credit note-eligible ITC ISD Credit note –ineligible ITC PART-C 7. TDS and TCS Credit (including amendments thereof) received 5 UT Tax 6 7 GSTIN of Amount Deductor/ GSTIN of e- / Gross received Sales Return Net Value Integrated Amount Central Tax Tax State Tax/UT Tax Commerce Value Operator 1 ....
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....e of tax Taxable Value Amount of tax Integrated Tax Central Tax State/UT tax CESS 1 (I) 2 3 4 5 6 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 Amount of tax Taxable 1 Value 2 Integrated Tax Central Tax State/UT Tax CESS 3 4 5 6 (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 Amount of tax Amount of ITC value Integrated Central State/CESS Integrated Central State/ CESS Tax Tax UT Tax Tax Tax UT Tax 3 4 6 7 8 9 10 (I) On account of supplies received and debit notes/credit notes received during the current tax 1 period (a) Inputs (b) Input services (c) Capital goods (II) On account of amendments made (of the details furnished in earlier tax periods) (a) Inputs (b) Input services (c) Capital 7. Addition and reduction of amount in output tax for mismatch and other reasons Description Add....
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....yment [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 1 2 3 4 5 7 8 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess 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.. 102 Signatures of Authorised Signatory Name of Authorised Signatory Designation Instructions:- 1. Terms Used :- a) GSTIN :- Goods and Services Tax Identification Number b) TDS :- Tax Deducted at source c) TCS :- Tax Collected at source 2. GSTR 3 can be generated only when GSTR-1 and GSTR-2 of the tax period have been filed. 3. Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on generation of GSTR-3 by taxpayer. 4. Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2. 5. Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credi....
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....r 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. 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 104 FORM GSTR-3B [See rule 61(5)] Year Month 1. GSTIN 2. Legal name of the registered person Auto Populated 3.1 Details of Outward Supplies and inward supplies liable to reverse charge Nature of Supplies Total Integrated Central State/UT Cess Taxable Tax Tax Tax 1 2 3 4 5 (a) Outward taxable supplies (other than zero rated, ....
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....erson Auto Populated (b) Trade name, if any Auto Populated Financial Year 3. (a) Aggregate Turnover in the preceding (b) Aggregate Turnover - April to June, 2017 4. Inward supplies including supplies on which tax is to be paid on reverse charge GSTIN of Invoice details Rate Taxable Amount of Tax value supplier Place of supply (Name of No. Date Value Integrated Central State/UT Tax Tax Tax CESS State/UT) 1 2 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 Revised details of Rate Taxabl Amount invoice invoice e value Place of supply GSTIN No. Date GSTI No. Date Value Integrate Central State/UT Cess (Name) ☠NdTax Tax Tax State/ UT) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 5A. Supplies [Information fu....
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....return] Description Tax paid in cash Interest Late fee 1 2 3 4 (a) Integrated 109 tax (b) Central Tax (c) State/UT Tax (d) Cess Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name of Authorised Signatory Designation/Status 110 Instructions:- 1. Terms used: 111 (a) GSTIN: (b) TDS: Goods and Services Tax Identification Number 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-populated in subsequent years. 4. Table 4 to capture information related to inward supplies, rate-wise: (i) (ii) (iii) (iv) (v) (vi) Table 4A to capture inward supplies from registered supplier other ....
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....everse 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 of original Debit/Credit value Note GSTIN No. Date GSTIN No. Date Value Amount of tax Place of supply (Name of State/UT) Integrated Central State/UT Cess Tax Tax Tax 1 2 3 4 5 6 7 9 10 11 12 13 14 5. TDS Credit received 112 GSTIN of deductor Gross value Amount of tax Central Tax State/UT Tax 1 2 3 4 Form GSTR-5 [See rule 63] 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 3. Inputs/Capital goods received from Overseas (Import of goods Year Month (Amount in Rs. for all Tables) Amount of ITC Details of bill of entry Amount Rate Taxable value available Integrated No. Date Value Integrated Tax Cess Cess Tax 1 2 3 5 7 8 9 4. Amendment in the details furnished in any earlier return Original Revised ....
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....unt 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 Integrated Cess tax 2 3 4 5 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 12. Interest, late fee and any other amount payable and paid Description Amount payable 2 I Interest on account of (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess II Late fee on account of Amount paid 3 (a) Central tax (b) State/UT tax 13. Refund claimed from electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 2 3 4 5 6 (a) Integrated tax (b) Central Tax State/UT Tax 115 (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 1 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Tax paid in cash 2 Tax paid through ITC Integrated tax Interest Late fee Cess 3 4 5 6 Verification I hereby solemnly affirm and declare that the information given herein above is....
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....ccount of amendment to import of goods in the current tax period. 118 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 - Name of the Authorised representative in India filing the return – 3. 4. Period: Month - Year- 5. Taxable outward supplies made to consumers in India (Amount in Rupees) Cess Place of Rate of Taxable value Integrated tax supply tax (State/UT) 1 2 3 4 5 5A. Amendments to taxable outward supplies to non-taxable persons in India (Amount in Rupees) Month Place of supply Rate of Taxable value tax Integrated tax Cess (State/UT) 1 2 3 5 6 6. Calculation of interest, penalty or any other amount Sr. No. Description 1 2 1. Interest 2. Others (Please specify) Total 119 Amount of tax due Integrated tax CESS 3 4 7. Tax, interest, late fee and any other amount payable and pa....
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....f ISD credit ISD invoice Input tax distribution by ISD recipient no. No. Date No. Date 1 2 3 4 5 Integrated Central State Tax Tax Tax 6 7 8 CESS 9 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 of detail note original No. Date No Date recipient Re-distribution of input tax credit to the correct recipient Input tax credit redistributed Integrated Central State CESS GSTIN of new ISD invoice recipient No. Date Tax Tax Tax 7 8 9 10 11 12 1 2 3 4 5 6 122 9A. Distribution of the amount of eligible ITC 9B. Distribution of the amount of ineligible ITC 10. Late Fee On account of 2 Central Tax State/UT tax 3 Debit Entry No. 4 Late fee 11. Refund claimed from electronic cash ledger 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 given herein above is true and correct to the best of my knowledge and bel....
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....r Month (Amount in Rs. for all Tables) GSTIN of deductee Amount paid to deductee on which tax is deducted Amount of tax deducted at source Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 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 Amount paid to Amount of tax deducted at source deductee deductee on of which tax is deductee deducted deductee on which tax is deducted Integrated Central State/UT Tax Tax Tax 2 3 4 5 6 7 8 5. Tax deduction at source and paid Description Amount of tax deducted 2 Amount paid 3 (a) Integrated Tax (b) Central Tax (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 126 7. Refund claimed from electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 2 3 4 5 6 7 (a) Integrated Tax (b) Central Tax (c) State/UT Tax Bank Account Details (Drop Down) 8....
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.... 6 7 4A. Supplies made to registered persons 4B. Supplies made to unregistered persons 5. Details of interest On account of Amount in default Integrated Tax Amount of interest Central Tax State/UT Tax 2 3 4 5 Late payment of TCS amount 130 Tax payable Amount paid 2 3 6. Tax payable and paid Description (a) Integrated Tax (b) Central Tax (c) State/UT Tax 7. Interest payable and paid Description Amount of interest payable| 2 Amount paid 3 (a) Integrated tax (b) Central Tax (c) State/UT Tax 8. Refund claimed from electronic cash ledger Description 1 (a) Integrated tax (b) Central Tax Tax Interest Penalty Other Debit Entry 3 4 5 Nos. 6 (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 (a) Integrated tax (b) Central Tax (c) State/UT 131 Tax paid in cash Interest 2 3 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: Sig....
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....bject to online verification before proceeding to fill up Part-B. PART B 1. Enrolling Authority 2. State/UT 3. Date of application 4 Enrolment sought as: Centre State Membership Type (drop down will change based the institute selected) Date of Enrolment / Membership Membership Valid upto Advocates registered with Bar (Name of Bar Council) 5. 5.1 Membership Number 5.2 5.3 6 6.1 6.2 Date of Registration 6.3 Valid up to 7 Retired Government Officials 135 Registration Number as given by Bar (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 Retired from Centre/State Designation of the post held at the time of retirement Applicant Details Full name as per PAN Scanned copy of Pension Certificate issued by AG office or any other document evidencing retir....
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....not be rejected for reasons stated above. You are requested to submit your response within days to the undersigned from the date of receipt of this notice. Appear before the undersigned on (date). (Time)......... 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 139 Signature Name (Designation) Form GST PCT-04 Reference No. To Name Address Enrollment Number [See rule 83(4)] Date- 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 >. 140 Signature Name (Designation) Form GST PCT-05 [See rule 83(6)] Authorisation / withdrawal of authorisation....
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.... mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the return 1 for month of September to be filed 20th October 2 July Two Months Two Months B.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return â˜â˜ September filed by 20th October 2 August One Month One Month B.3 Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42/43 and that have become payable in the return of September filed by 20th October ☠Aug 2 143 C. Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November C.1 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and will become payable in the return for month of October to be filed 20th November 1 August 2 August Two Months Two Months C.2 Details of Invoices....
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....tal) Demand ID Demand date - -- GSTIN/Temporary Id Name (Legal) - Trade name, if any - Period - From To Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All - Stay status - Stayed/Un-stayed Sr No. Date Reference Tax Ledger Descript Type of (dd/ No. Period, used for ion Transaction Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated mm/ if discharg [Debit (DR) yyyy) applica ing (Payable)]/ ble liability [Credit (CR) X Tax/CESS/Total) Ya Intere Penalt Fe Other Total Ta Intere Penalt Fe Other Tot Stay (dd/mm/yyyy) (Amount in Rs.) Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Note- 146 2 3 5 (Paid)] / Reduction (RD)/ Refund adjusted (RF)/] ed /Un- staye d) 7 9 10 11 12 13 14 15 16 17 18 19 20 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....
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....d back to the ledger to the extent of rejection. 149 Form GST PMT -03 [See rules 86(4) & 87(11))] Order for re-credit of the amount to cash or credit ledger on rejection of refund claim Reference No. 1. GSTIN - 2. Name (Legal) - 3. Trade name, if any 4. Address - 5. Period/Tax Period to which the credit relates, if any - 6. Ledger from which debit entry was made for claiming refund - 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 - 150 Date - From To cash/credit ledger Sr. No. Act (Central Tax/State Tax Interest Amount of credit (Rs.) Penalty Fee Other Total Tax/ UT Tax Integrated Tax/ CESS) 1 2 3 4 5 6 7 8 Signature Name Note - Designation of the officer '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) 151 Note - 152 Form GST PMT -04 [See rules 85(7), 86(6) & 87(12)]....
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.... liability for which payment is being made will also be recorded under the head "description". 154 5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly. 6. Date and time of deposit is the date and time of generation of CIN as reported by bank. 7. '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) 155 CPIN Form GST PMT -06 [See rule 87(2)] Challan for deposit of goods and services tax > information>> Challan Expiry Date -- GSTIN > Email address > Name (Legal) > Mobile No. > Address > Details of Deposit (All Amount in Rs.) Government Major Head Minor Head Tax Interest Penalty Fee Others Total Government of India Central Tax (----) Integrated Tax (----) CESS (----) Sub-Total State (Name) UT (Name) State Tax (----) UT Tax 156 Total Challan Amount Total Amount in words Mode of Payment (relevant part will become active w....
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....x; '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-RFD-01 [See rule 89(1)] Application for Refund Select: Registered / Casual/ Unregistered/Non-resident taxable person 161 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 e. i. Select the type of Order: Assessment/ Provisional Assessment/ Appeal/ Others ii. Mention the following details: 1. Order No. 2. Order Date 3. Order Issuing Authority 4. Payment Reference No. (of the amount to be claimed as refund) (If....
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....n herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. We declare that no refund on this account has been received by us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89 163 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) Annexure-1 Statement containing the number and date of invoices under 89 (2) (h) of CGST Rules, For Inward Supplies: As per GSTR-2 (Table 4): Tax Period: Invoice details GSTIN/ Name of unregistered Goods/ supplier No Date Value Services HSN Taxable value UQC QTY (G/S) 1 2 3 4 5 6 7 24A 24B 8 10 11 12 13 14 15 16 17 18 19 State (in case of unregistered Suppliers Rate Arme Rate Ama, Rate Ama, Rate, Am. 17 18 19 Antegnated Commuter Ces Tax 22 23 Integrated Central Tax Tax State Tax/ UT Tax CESS Col. 20/21/22/23 Col. Col. Col. 20 21 Col. 17: POS (only if different from the locatio....
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..../FIRC details are mandatory- in case of Services) 167 Place Date Signature of Authorised Signatory (Name) Designation/ Status Statement 4: Statement in case of Application under rule 89 sub rule 2 (d) and (e): Refund by the supplier of SEZ/ Developer: GSTR-1 Table 5 GSTIN/ UIN Tax Period: Invoice details Integrated Central Tax State Tax/ Cess Col. Col. Col. Col. Col. Col. Col ARE Tax UT Tax Goods/ No. Date Valueservices HSN Value Taxable UQCQTY Rate Rate Amt Amt Amt (%) (%) (%) (NA) Rate Rate Amt (G/S) Receipt Date of Payment Details No. Date Ref No. Date 23F 23G 123456 7 23A 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23C 23D 23E 23H 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 Expo....
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....goods/input services/ none) Col. 20/21/22/23: Amount of ITC available Col. 24 C/D: ARE (Application for Removal of Export) Col. 24 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate) (*In case of Goods: ARE and Date of Receipt are mandatory) Place Date Signature of Authorised Signatory (Name) Designation/Status 170 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): 171 Order No: Order Date: GSTIN/ UIN Invoice details Name Details of invoice covering transaction considered as intra-State / inter-State transaction earlier Integrated Central| State Transaction which were held inter State / intra-State supply subsequently Cess Place of Tax Tax Tax Supply Integrated Central Tax State Tax Tax Cess Place of Supply (only if different (in case B2C) (only if No. Date Value Taxable Amt Amt Amt Amt different from Amt Amt Amt Amt from the location of recipient) the location Value of recipient) 2 3 4 5 6 7 8 10 11 12 13 14 15 Statement 7: Statement in case of appl....
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....pplication after rectification of above deficiencies Date: Place: Signature (DSC): Name of Proper Officer: Designation: Office Address: 175 Sanction Order No: FORM-GST-RFD-04 [See rule 91(2)] To (GSTIN) (Name) (Address) Provisional Refund Order Date: Refund Application Reference No. (ARN) .Dated . Acknowledgement No. Dated. . Sir/Madam, With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional basis: Date: Place: Sr. Description No Tax Central State Tax UT Tax Integrated Tax Cess Amount of refund i. claimed 10% of the amount ii. claimed as refund (to be sanctioned later) Balance amount (i-ii) iii. Amount of refund iv. sanctioned Bank Details Bank Account No. as V. per application vi. vii. Name of the Bank Address of the Bank /Branch IFSC viii. MICR ix. 176 Signature (DSC): Name: Designation: Office Address: Payment Advice No: - FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5) & 94] Payment Advice To PAO/ Treasury/ RBI/Bank Refund Sanction Order No. Order Date Name: <> Refund Amount (as per Order): Date: Place: To Net Refund amount sanct....
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....n: Office Address: Reference No. FORM-GST-RFD-07 [See rule 92(1), 92(2) & 96(6)] To (GSTIN/UIN/Temp.ID No.) (Name) (Address) Acknowledgement No. ....... Sir/Madam, Order for Complete adjustment of sanctioned Refund Part- A Date: Dated With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details below: Refund Calculation Amount of Refund claimed i. ii. Net Refund Sanctioned on Provisional Basis (Order No...date) Refund amount inadmissible rejected iii. > Refund admissible (i-ii-iii) iv. Refund adjusted against outstanding V. demand (as per order no.) under existing law or under this law. . Demand Order No date.... Balance amount of refund vi. Tax Integrated Central State Tax UT Tax Tax Cess 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 (...) o....
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....oaded 7. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date DD/MM/YYYY 183 Signature of Authorised Signatory Name Designation/Status Signature of Authorised Signatory (Name) Designation/ Status FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN 2. Name : 3. Address 4. Tax Period (Quarter) 5. Amount of Refund Claim : From To : 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 d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR Amount 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 there....
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....herefrom. 187 Signature of Authorised Signatory Name Designation / Status Date Reference No.: To Form GST ASMT -04 [See rule 98(3)] GSTIN- Name - Address - Application Reference No. (ARN) .. Dated Date Order of Provisional Assessment This has reference to your application mentioned above and reply dated-------, furnishing information/documents 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.- (in words) in the form of (mode) and bond in the prescribed format by (date). Please note that if the bond 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. 188 Signature Name Designation 1. GSTIN Form GST ASMT -05 [See rule 98(4)] Furnishing of Security 2. Name 3. Order vide which security is prescribed Order No. Order date 4. Details of the security furnished Sr. No. Mode Reference no./ Debit entry no. (for Date Amount Name of Bank cash payme....
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....r other lawful charges, which shall be demandable after final assessment, are duly paid to the Government along with interest, if any, within thirty days of the date of demand thereof being made in writing by the said Officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from the amount of bank guarantee or by endorsing his rights under the above-written bond or both; I/We further declare that this bond is given under the orders of the Central Government/ State Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). 190 Signature(s) of obligor(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Date Place Witnesses (1) Name and Address (2) Name and Address Occupation Occupation Occupation Occupation Accepted by me this.. ..day of (month).. ....of (Designation) 191 (year) for and on behalf of the ....
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....elease of security [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. 195 Signature Name Designation Date Reference No.: Το GSTIN: Name: Address: Tax period - Form GST ASMT -10 [See rule 99(1)] Date: F.Y. - Notice for intimating discrepancies in the return after scrutiny This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have been noticed: > You are hereby directed to explain the reasons for the aforesaid discrepancies by (date). If no explanation is received by the aforesaid date, it will be presumed that you have nothing to say in the matter and proceedings in accordance with law may be initiated against you without making any further reference to you in this regard. 196 Signature Name Designation Form GST ASMT -11 [See rule 99(2)] Reply to the notice issued under section ....
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....: Signature Name Designation To Name Address 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: OR Brief Facts - Grounds - Conclusion - It has come to my notice that your registration has been cancelled under sub-section (2) of section 29 and that you are liable to pay tax for the above mentioned period. with effect from Therefore, you are hereby directed to show cause as to why a tax liability along with interest not be created against you for conducting business without registration despite being liable for registration and why penalty should not be imposed for violation of the provisions of the Act or the rules made thereunder. In this connection, you are directed to appear before the undersigned on -- (time) (date) at 200 Signature Name Designation Reference No.: To Temporary ID Name Address Form GST ASMT - 15 [See rule 100(2)] Date: Tax Period - F.Y.- SCN reference no. ....
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.... make the payment by > failing which proceedings shall be initiated against you to recover the outstanding dues. 202 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 withdrawal 6. 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 Authorised Signatory Name Designation/Status Date - 203 Reference No.: GSTIN/ID Name Address Form GST ASMT - 18 [See rule 100(5)] Date: ARN - Date Acceptance or Rejection of application filed under section 64 (2) The reply furnished by you vide application referred to above has been considered and found to be in order and the assessment order no. stands withdrawn. OR dated. The reply furnished by you vide application referred above has not been found to be in order for the following reasons: > Therefore, the application filed by you for withdrawal of the order is hereby rej....
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....elt necessary to get your books of account and records examined and audited by .(name), 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. Reference No.: Form GST ADT - 04 [See rule 102(2)] 207 Signature Name Designation Date: To, GSTIN Name Address Information of Findings upon Special Audit has been examined by Your books of account and records for the F.Y. (chartered accountant/cost accountant) and this Audit Report is prepared on the basis of information available/documents furnished by you and the findings/discrepancies are as under: Short payment of Integrated tax Tax Interest Any other amount Central tax State/UT tax Cess [Upload pdf file containing audit observation] 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. 208 Signature Name Designation Form GST ARA -01 [See Rule 104(1)] Application Form for Advance Ru....
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....ERIFICATION (name in full and in block letters), son/daughter/wife of do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents is correct. I am making this application in my capacity as this application and verify it. (designation) and that I am competent to make Place Date 210 Signature Name of Applicant/Authorised Signatory Designation/Status Form GST ARA -02 [See Rule 106(1)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars Remarks 1 Advance Ruling No. 2 Date of communication of the advance ruling DD/MM/YYYY 3 GSTIN/User id of the appellant 4 Legal Name of the appellant. 5 Trade Name of the appellant (optional). 6 Address of appellant at which notices may be sent 7 Email Address of the appellant 8 Mobile number of the appellant 9 Jurisdictional officer / concerned officer 10 Designation of jurisdictional officer / concerned officer 11 12 Email Address of jurisdictional officer / concerned officer Mobile number of jurisdictional officer / concerned officer 13 Whether the appellant wishes to be heard in person? Yes/No 14. The fa....
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....pplication and verify it. (designation) and that I am competent to make Place Date Signature Name and designation of the concerned officer / jurisdictional officer 213 Form GST APL - 01 [See rule 108(1)] Appeal to Appellate Authority 1. GSTIN/Temporary ID/UIN – 2. Legal name of the appellant - 3. Trade name, if any - 4. Address 5. Order no. - Order date - 6. Designation and address of the officer passing the order appealed against - 7. Date of communication of the order appealed against - 8. Name of the authorised representative - 9. Details of the case under dispute - (i) Brief issue of the case under dispute - (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under dispute: Description Central State/UT tax Integrated Cess tax tax 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 Central tax State/ UT tax Integr....
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..../Temporary ID /UIN- 2. Name of the appellant - 3. Address of the appellant - 4. Order appealed against- Form GST APL - 05 [See rule 110(1)] Appeal to the Appellate Tribunal Number- Date- 5. Name and Address of the Authority passing the order appealed against - 6. Date of communication of the order appealed against - 7. Name of the representative - 8. Details of the case under dispute: (i) Brief issue of the case under dispute (ii) Description and classification of goods/ services in dispute (iii) Period of dispute (iv) Amount under dispute: Description a) Tax/Cess b) Interest c) Penalty d) Fees Central tax State/ UT tax Integrated tax Cess e) Other charges (v) Market value of seized goods 9. Whether the appellant wishes to be heard in person? 10. Statement of facts 11. Grounds of appeal 12. Prayer 13. Details of demand created, disputed and admitted Particulars of demand Particulars Central State/UT Integrated Cess tax tax tax Total amount , b) Interest if any (A) c) Penalty 221 total total > e) Other charges a) Tax/Cess total > b) Interest total Amount admitted c) Penalty total total (C) > Λ d) Fees total ....
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....Amount of interest demand dropped or reduced for the period of dispute (iii) Amount of refund sanctioned or allowed for the 226 17 18 (iv) period of dispute Whether no or lesser amount imposed as penalty TOTAL Reliefs claimed in memorandum of cross -objections. Grounds of Cross objection I, Verification the respondent, do hereby declare that what is stated above is true to the best of my information and belief. Verified today, the_ Place: Date: 227 _day of 20... Name of the Applicant/ Officer: Designation/Status of Applicant/ officer: Form GST APL - 07 [See rule 111(1)] Application to the Appellate Tribunal under sub section (3) of Section 112 1. Name and Designation of the appellant Name: Designation Jurisdiction State / Center - Name of the State: 2. GSTIN/Temporary ID /UIN- 3. Appellate Order no. Date- 4. Designation and Address of the Appellate Authority passing the order appealed against- 5. Date of communication of the order appealed against- 6. Details of the case under dispute: (i) Brief issue of the case under dispute- (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under....
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.... return specified in Column no. 3 4 5 Cenvat Credit admissible as ITC of central tax in accordance with transitional provisions 6 (b) Details of statutory forms received for which credit is being carried forward Period: 1st Apr 2015 to 30th June 2017 TIN of Issuer C-Form Total F-Form Name of Issuer Sr. No. of Form Amount Applicable VAT Rate 232 Total H/I-Form Total (c) Amount of tax credit carried forward to electronic credit ledger as State/UT Tax (For all registrations on the same PAN and in the same State) Balance of Registration No. in existing law 1 ITC of VAT C Forms F Forms H/I Forms Difference and [Entry Tax] in last 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 Tax payable Pending 6 7 on (7) 9 ITC 2- (4+6-7+9) 10 return 2 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)....
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....T/UTGST under sections 140(3), 140(4)(b) and 140(6) Total input tax VAT [and Entry Tax] paid credit claimed under earlier law Description Unit Qty Details of inputs in stock Value 1 2 3 4 Inputs 5 Total input tax credit related to exempt sales not claimed under earlier law Total Input tax credit admissible as SGST/UTGST 7 8 Inputs contained in semi-finished and finished goods (d) Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 117 (4)) (To be there only in States having VAT at single point) Details of inputs in stock Description Unit Qty Value 2 3 4 Tax paid 5 Details of description and quantity 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)) 235 Sl. No. Registration no. under existing law (Centralized) Tax period to which the last return filed under the existing law of the return specified in Column no. 3 9. a. b. 10. 1 2 Total pertains 3 Date of filing Balance eligi....