TaxTMI 
TaxTMI 
TaxTMI 
The Puducherry Goods and Services Tax (Second Amendment) Rules, 2017
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.... 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 four thousand rupees. (2) Where a laptop is supplied for forty th....
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....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 rule, ignoring rule 30. 32. Determination of value in respect of certain supplies.- (1) Notwithstanding....
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.... 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 where the entire premium paid by the policy holder is only towards the risk cover in life insurance. (5) Where a taxable supply is provided by a p....
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....ply 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 not part of the value of supply made by A to B. 34. Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the determi....
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....s; (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 supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount....
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....ger 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); (d) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipient....
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....count 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 clause (j) of subrule (1) shall apply, mutatis mutandis, for reduction of credit. (3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input Service Distributor credit note specified in clause (h) of sub-rule (1), issue an Input Service Distributor invoice to the recipient entitl....
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.... 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 or transfer of a business.- (1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the common portal along with a request for tra....
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....ncluding 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' 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 un....
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....', 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 taxable supplies in the following manner, namely,- (a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger; (b) the amount of input tax in respect of capital goods used or intended to be used exc....
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....ails 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, State tax, Union territory tax and integrated tax. 44. Manner of reversal of credit under special circumstances.- (1) The amount of input tax credit relating to inputs held in stock, inputs contained in semi-finished and finished goods held in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or sub-section (5) of section 29, be determined in the following manner, namely,- (a) for inputs held in stock and inputs contained in semi-finished....
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....an 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 capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall be liable to pay the tax along with applicable interest. Explanation.- For the purposes of this Chapter,- (1) the expressions "capital goods" shall include "plant and machinery" as defined in the Explanation to section 17; (2) for determining the value of an exempt supply as referred to in sub-section (3) of section 17- (a) the value ....
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....ernment 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 (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers: Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall, in lieu of the details specified in clause (e), con....
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....ause (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 Identification Number or Unique Identity Number, if registered, of the recipient; (e) Harmonised System of Nomenclature Code for goods or services; (f) description of goods or services or both; (g) value of supply of goods or services or both taking into account discount or abatement, if any; and (h) signature or digital signature of the supplier or his authorised representative: Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule: Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxab....
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....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 31 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier if registered; (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 of the recipient; (e) description of goods or services; (f) amount paid; (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (h) amount of tax payable in respect of taxa....
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....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 credit note issued by an Input Service Distributor shall contain the following details:- (a) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; (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- "-", "/" 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 of the recipient to whom the credit is distributed; (e) amount of the credit distributed; and (f) signature or digital signature of the Input Service Distributor or his authorised representative: Provided that where the....
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....sue 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) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered; (iv) Harmonised System of Nomenclature code and description of goods; (v) quantity (provisional, where the exact quantity being supplied is not known); (vi) taxable value; (vii) tax rate and tax amount - central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee; (viii) place of supply, in case of inter-State movement; and (ix) signature. (2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namely:- (a) the original copy being marked as ORIGINAL FOR CONSIGNEE; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy bein....
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....ter 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; (b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter; (c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein. (6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person. (7) Every registered person shall keep the books of account at the principal place of business and books of account relating to additional place of business mentioned in his certificate of registration and such books of account shall include any electronic form of data stored on any electronic device. ....
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....act; (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 form and the record so maintained shall be authenticated by means of a digital signature. (16) Accounts maintained by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally. (17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person a....
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.... 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 and disposal of such goods. (5) The owner or the operator of the godown shall store the goods in such manner that they can be identified item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand. Chapter VIII Returns 59. Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the - (a) invoice wise details of all - (i) inter-State and intra-State supplies made to the registered persons; and (ii) inter-....
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....e 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 invoice level in FORM GSTR-2. (4A) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2. (5) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2. (6) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal and the said deductee may include the same in FORM GSTR-2. (7) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made ....
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.... the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) Every registered person furnishing the return under sub-rule (1) shall 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. (3) The return furnished under sub-rule (1) shall include the - (a) invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons; and (b) consolidated details of outward supplies made. (4) A registered person who has opted to pay tax under section 10 from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return under rules 59, 60 and 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing ....
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....bmission of return by a person required to deduct tax at source.- (1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner. (2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR- 4A on the common portal after the due date of filing of FORM GSTR-7. (3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1). 67. Form and manner of submission of statement of supplies through an ecommerce operator.- (1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies effected through such operator and....
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....riod which had been communicated as mismatched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. 71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub-rule ....
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.... (ii) the claim of reduction in the output tax liability shall be considered as matched where the amount of output tax liability after taking into account the reduction claimed is equal to or more than the claim of input tax credit after taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid return. 74. Final acceptance of reduction in output tax liability and communication thereof.- (1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. (2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. 75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any discrepanc....
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....terest or the taxable person may claim refund of the amount under section 54. 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.- The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1, (a) State of place of supply; and (b) net taxable value: Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly. Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein. 79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier.- (1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the mo....
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....r.- (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR-11. 83. Provisions relating to a goods and services tax practitioner.-(1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who, (i) is a citizen of India; (ii) is a person of sound mind; (iii) is not adjudicated as insolvent; (iv) has not been convicted by a competent court; and satisfies any of the following conditions, namely:- (a) that he is a retired officer of the C....
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....th any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner. (5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order. (6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of authorisation. (7) Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner sha....
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....83. (2) A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05. Chapter IX Payment of Tax 85. Electronic Liability Register.- (1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register. (2) The electronic liability register of the person shall be debited by- (a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person; (b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person; (c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or (d) any amount of interest that may accrue fr....
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.... in FORM GST PMT-03. (5) Save as provided in the provisions of this Chapter, no entry shall be made directly in the electronic credit ledger under any circumstance. (6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. Explanation.- For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal. 87. Electronic Cash Ledger.- (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount. (2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees....
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....cation Number from the collecting bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the common portal shall make available a receipt to this effect. (8) Where the bank account of the person concerned, or the person making the deposit on his behalf, is debited but no Challan Identification Number is generated or generated but not communicated to the common portal, the said person may represent electronically in FORM GST PMT-07 through the common portal to the bank or electronic gateway through which the deposit was initiated. (9) Any amount deducted under section 51 or collected under section 52 and claimed in FORM GSTR-02 by the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger in accordance with the provisions of rule 87. (10) Where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger. (11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, s....
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....evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone: Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies: Provided also that refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in the last return required to be furnished by him. (2) The application under sub-rule (1) shall be accompanied by any of the following documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish that a refund is due to the applicant, namely:- (a) the reference number of the order and a copy of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court resulting in such refund or reference number of the payment of the amount specified in subsection (6) of section 107 and sub-section (8) of section 112 claimed as refund; (b) a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices, in a case w....
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.... (l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees: Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54; (m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees: Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of subsection (8) of section 54; Explanation.- For the purposes of this rule43 (i) in case of refunds referred to in clause (c) of sub-section (8) of section 54, the expression "invoice" means invoice conforming to the provisions contained in section 31; (ii) where the amount of tax has been recov....
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....poses of this sub rule, the expressions "Net ITC" and "Adjusted Total turnover" shall have the same meanings as assigned to them in sub-rule (4). 90. Acknowledgement.- (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (3) Wh....
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....etely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07. (2) Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund. (3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed: P....
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.... common portal, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of the statement of the outward supplies furnished by the corresponding suppliers in FORM GSTR-1. (2) An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02. (3) The refund of tax paid by the applicant shall be available if- (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any; (b) name and Goods and Services Tax Identification Number or Unique Identity Number of the applicant is mentioned in the tax invoice; and (c) such other restrictions or conditions as may be specified in the notification are satisfied. (4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule. (5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India ....
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....ax, as the case may be, shall pass an order in Part B of FORM GST RFD-07. (7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD-06. (8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax. 97. Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fund shall be made under sub-rule (5) of rule 92. (2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid from the Fund. (3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the account to which the amou....
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....plicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act; (e) to recover any sum due from any applicant in accordance with the provisions of the Act; (f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant; (g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (h) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised; (i) to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly; (j) to relax the conditions required for the period of engagement in consumer welfare activities of an applicant; (k) to make guidelines for the management, administration and audit of the Consumer Welfare Fund. (9) The Central Consumer Protection C....
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....any, in FORM GST ASMT-07. (6) The applicant may file an application in FORM GST ASMT- 08 for the release of the security furnished under sub-rule (4) after issue of the order under sub-rule (5). (7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09 within a period of seven working days from the date of the receipt of the application under sub-rule (6). 99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy. (2) The registe....
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.... record the observations in his audit notes. (4) The proper officer may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply and the proper officer shall finalise the findings of the audit after due consideration of the reply furnished. (5) On conclusion of the audit, the proper officer shall inform the findings of audit to the registered person in accordance with the provisions of sub-section (6) of section 65 in FORM GST ADT-02. 102. Special Audit.- (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction. (2) On conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04. Chapter - XII Advance Ruling 103. Qualification and appointment of members of the Authority for Advance Ruling.- The Central Government and the State Government shall appoint officer of the rank of J....
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....llate Authority.- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL- 01 shall be signed in the manner specified in rule 26. (3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf: 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-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. Explanation.- For the provisions of this rul....
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....olved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty five thousand rupees. (6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112. 111. Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal. (2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar. 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.- (1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority except in the following circumstances, namely:- ....
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....urisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court. 116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative. Chapter XIV Transitional Provisions 117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.- (1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax credit to which he is entitled under the provisions of the said section: Provided that the Commissioner may, on the recommendations of the Co....
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.... the proviso to sub-section (3) of section 140, be allowed to avail of input tax credit on goods (on which the duty of central excise or, as the case may be, additional duties of customs under sub-section (1) of section 3 of the Customs Tariff Act, 1975, is leviable) held in stock on the appointed day in respect of which he is not in possession of any document evidencing payment of central excise duty. (ii) The input tax credit referred to in sub-clause (i) shall be allowed at the rate of sixty per cent. on such goods which attract central tax at the rate of nine per cent. or more and forty per cent. for other goods of the central tax applicable on supply of such goods after the appointed date and shall be credited after the central tax payable on such supply has been paid: Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax; (iii) The scheme shall be available for six tax periods from the appointed date. (b) The credit of central tax shall be availed subject to satisfying the following conditions, namely:- (i) such goods were not unconditionally exempt....
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....hority shall consist of,- (a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and (b) four Technical Members who are or have been Commissioners of State tax or central tax or have held an equivalent post under the existing law, to be nominated by the Council. 123. Constitution of the Standing Committee and Screening Committees.- (1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it . (2) A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of- (a) one officer of the State Government, to be nominated by the Commissioner, and (b) one officer of the Central Government, to be nominated by the Chief Commissioner. 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:- (1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council. (2) The Chairman ....
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....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 recovery of the amount not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified in the Act; and (d) cancellation of registration under the Act. 128. Examination of application by the Standing Committee and Screening Committee.- (1) The Standing Committee shall, within a period of two months from the date of receipt of a written application, in such form and manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in rate of tax on any supply of goods or services or the benefit of in....
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....hority a report of its findings, along with the relevant records. 130. Confidentiality of information.- (1) Notwithstanding anything contained in subrules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis. (2) The Director General of Safeguards may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of Safeguards a statement of reasons as to why summarisation is not possible. 131. Cooperation with other agencies or statutory authorities.- Where the Director General of Safeguards deems fit, he may seek opinion of any other agency or statutory authorities in discharge of his duties. 132. Power to summon persons to give evidence and produce documents.- (1) The Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exer....
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....ed Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be. 136. Monitoring of the order.- The Authority may require any authority of central tax, State tax or Union territory tax to monitor implementation of the order passed by it. 137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise. Explanation.- For the purposes of this Chapter, (a) "Authority" means the National Anti-profiteering Authority constituted under rule 122; (b) "Committee" means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules; (c) "interested party" includesa. suppliers of goods or services under the proceedings; and b. recipients of goods or services under the proceedings; (d) "Screening Committee" means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules. Chapter XVI E-way Rules 138. E-way rule.- Till su....
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....* In case it is not feasible to ** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice 64 65 99 9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable] a) Name of the Firm issuing certificate b) Name of the certifying Chartered Accountant/Cost Accountant c) Membership number d) Date of issuance of certificate e) Attachment (option for uploading certificate) I 10. Verification 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 66 99 Form GST ITC -02 [See rule 41(1)] Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18 1. GSTIN of transferor 2. Legal name of transferor 3. Trade name, if any 4. GSTIN of transferee 5. Legal name of transferee Trade name, if any 7. Details of ITC to be transferred Tax Amount of matched ITC Amount of matched ITC to be 1 available 2....
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....The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice 6. Amount of ITC payable and paid (based on table 5) Sr. No. Description Tax payable Paid through Cash/Credit Debit entry no. Ledger Central Tax State Tax Amount of ITC paid standard UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10 1. Central Tax Cash Ledger Credit Ledger 2. State Tax 3. UT Tax Cash Ledger Credit Ledger Cash Ledger Credit Ledger Cash Ledger 4. Integrated Tax Credit Ledger 5. CESS Cash Ledger Credit Ledger 69 69 hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my 7. Verification I knowledge and belief and nothing has been concealed there from. Signature of authorised signatory Name Designation/Status Date dd/mm/yyyy 70 10 1. GSTIN - 2. (a) Legal name - (b) Trade name, if any - 3. Period: Quarter - Form GST ITC-04 [See rule-45(3)] Details of goods/capital goods sent to job worker and received back 4. Details of inputs/capital goods sent for job-work GSTIN State in case of unregistered job- worker 71 14 Year - Challan no. Challan date Description of UQC Quantity....
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.... out at above mentioned premises (Please tick applicable) Warehouse/Depot Godown Cold Storage Retail Business Transport services Office/Sale Office Others (Specify) 8. Details of additional place of business Add for additional place(s) of business, if any (Fill up the same information as in item 7 [(a), (b), (c) & (d)] 9. Details of Bank Accounts (s) Total number of Bank Accounts maintained by the applicant for conducting business (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account Bank Name Branch Address 10. To be auto-populated (Edit mode) IFSC Note Add more accounts Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. Particulars Name Photo Name of Father Date of Birth Mobile Number Telephone No. with STD Designation/Status PAN 74 First Name Middle Name Last Name DD/MM/YYYY Gender Email address Director Identification Number (if any) Aadhaar Number Are you a citizen of India? Residential 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.....
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....tails Date Rate Taxable Amount Value Value Integrated Tax Cess 1 2 3 4 5 6 7 8 5A. Outward supplies (other than supplies made through e-commerce operator, rate wise) 77 5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax No. Date Value No. Date Rate Taxable value Amt. 2 3 4 5 6 7 8 9 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports 7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 Rate of tax Total Taxable value Amount 2 Integrated Central 3 State Tax/UT Tax Cess 5 1 7A. Intra-State supplies 7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] 7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise] 7B (1). Place of Supply (Name of State) 7B (2). Out....
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....ax period for which invoice has not been issued (tax amount to be added to output tax liability) 11A (1). Intra-State supplies (Rate Wise) 11A (2). Inter-State Supplies (Rate Wise) 11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7 11B (1). Intra-State Supplies (Rate Wise) 11B (2). Inter-State Supplies (Rate Wise) II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information] Month Amendment relating to information furnished in S. No.(select) 11A(1) 11A(2) 11B(1) 11B(2) 12. HSN-wise summary of outward supplies Sr. No. HSN Description UQC Total Total Total Amount (Optional if HSN is Quantity value Taxable Value Integrated Central State/UT 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....
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....mmerce operator, rate-wise; b. Table 4B for supplies attracting reverse charge, rate-wise; and 82 32 c. Table 4C relating to supplies effected through e-commerce operator attracting collection of tax at source under section 52 of the Act, operator wise and rate-wise. (ii) Capture Place of Supply (POS) only if the same is different from the location of the recipient. 6. Table 5 to capture information of B to C Large invoices and other information shall be similar to Table 4. The Place of Supply (PoS) column is mandatory in this table. 7. Table 6 to capture information related to: (i) Exports out of India (ii) Supplies to SEZ unit/ and SEZ developer (iii) Deemed Exports 8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping bill details are not available, Table 6 will still accept the information. The same can be updated through submission of information in relation to amendment Table 9 in the tax period in which the details are available but before claiming any refund / rebate related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping bill. 9. Any....
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.... the first three columns, While furnishing revision of a debit note/credit note, the details of original debit note/credit note shall be mentioned in the first three columns of this Table, (iv) Place of Supply (POS) only if the same is different from the location of the recipient; (v) Any debit/credit note pertaining to invoices issued before the appointed day under the existing law also to be reported in this table; and (vi) Shipping bill to be provided only in case of exports transactions amendment. 14. Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and reported in Table 7. 15. Table 11A captures information related to advances received, rate-wise, in the tax period and tax to be paid thereon along with the respective PoS. It also includes information in Table 11B for adjustment of tax paid on advance 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 report....
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....e details e of le value of Whether Amount of ITC available input or supply suppli N Dat Valu er 0 е е input Integrat Centr Stat|Ces Integrat Centr Stat CES (Name service/ed Tax ed tax al e/ S of Capital al e s Tax UT Tax UT Tax State/U goods Tax T) (incl plant and machiner y)/ Ineligible for ITC 1 23 4 5 6 8 10 11 12 13 14 15 16 4. Inward supplies on which tax is to be paid on 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 goo....
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....e Supplies (Rate Wise) 10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above] 10B (1). Intra-State Supplies (Rate Wise) 10B (2). Intra-State Supplies (Rate Wise) II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information] Month Amendment relating to information furnished in S. No.(select) 10A(1) 10A(2) 10(B1) 10B(2) 11. Input Tax Credit Reversal / Reclaim Description for reversal of ITC 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 r....
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....ail credit, 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 seven digits bi....
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....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 2 3 4 5 6 7 7A. TDS 7B. TCS 96 97 40 1. GSTIN Form GSTR-3 [See rule 61(1)] Monthly return Year Month 2. (a) Legal name of the registered person (b) Trade name, if any Auto Popula....
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.... 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 to or Amount reduce from Integrated Central State CESS output tax tax / UT liability tax 2 3 4 5 6 (a) ITC claimed on mismatched/duplication of invoices/debit notes Add (b) Tax liability on mismatched credit notes Add (c) Reclaim on rectification of mismatched Reduce 99 99 invoices/Debit Notes Reclaim on rectification of mismatch (d) Reduce credit note Negative tax....
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....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 credit ledger and cash ledger. 6. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received. 7. Table 4.1 will not include zero rated supplies made without payment of taxes. 8. Table 4.3 will not include amendments of supplies originally made under reverse charge basis. 9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes, advances paid and adjustments made out of tax paid on advances earlier. 10. Utilization of input tax credit should be made in accordance with the provisions of section 4....
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....ay 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, nil rated and exempted) (b) Outward taxable supplies (zero rated) (c) Other outward supplies (Nil rated, exempted) (d) Inward supplies (liable to reverse charge) (e) Non-GST outward supplies 3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders Place of Supply (State/UT) 2 Total Taxable value Amount of Integrated Tax 3 4 Supplies made to Unregistered Persons Supplies made to Composition Taxable Persons Supplies made to UIN holders 4. Eligible ITC Details (A) ITC Available (whether in full or part) (1) Import of goods (2) Import of services (3) Inward supplies liable to reverse charg....
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....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 furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect 5B. Debit Notes/Credit Notes [original)] 107 5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 6. Tax on outward supplies made (Net of advance and goods returned) Rate of tax Turnover Composition tax amount 1 2 Central Tax 3 State/UT Tax 4 7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6 Quarter Rate Original details Revised details Turnover Central Tax State/UT Turnover tax Central State/UT Tax Tax 2 3 4 5 6 7 8 8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Paid 2 Place of supply (Name of State /UT) 3 Amount Integrated Central State/ UT Tax Cess Tax 4 Tax 6 7 (I) 8A. 1 Information for the current quarter Ad....
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....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 than reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1 and GSTR-5; Table 4B to capture inward supplies from registered supplier attracting reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1; Table 4C to capture supplies from unregistered supplier; Table 4D to capture import of service; Tax recipient to have the option to accept invoices auto populated/ add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and Place of Supply (POS) only if the same is different from the location of the recipient. 5. Table 5 to capture amendment of information provided in earlier tax periods as well as original/ amended information of debit or credit note received, rate-wise. Place of Supply (POS) to be reported only if the same is different from the location of the recipient. While furnishing information the original debit/credit note, the details of invoice shall be....
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....Revised details details Differential ITC (+/_) Bill of Bill of entry entry Rate Taxable Amount value Amount of ITC available No Date No Date Value Integrated Cess Integrated Cess Integrated Cess 2 3 4 5 6 7 Tax 8 Tax tax 10 11 12 13 5. Taxable outward supplies made to registered persons (including UIN holders) GSTIN/ Invoice details Rate Taxable Amount Place of UIN No. Date Value value Integrated Central State Cess Tax Tax UT Supply (Name of State/UT) Tax 1 2 3 15 6 7 8 9 10 11 113 6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh Place of Invoice details Rate Supply Taxable Value Amount (State/UT) No. Date Value 1 2 3 4 5 6 Integrated Tax 7 Cess 8 7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6 Rate of tax Total Taxable value Amount 1 2 Integrated 3 Central State/UT Tax 5 Cess 6 7A. Intra-State supply (Consolidated, rate wise) 7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise] Place of Supply (Name of State) 8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 a....
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....vices Tax Identification Number 117 b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: e. POS: f. B to B: g. B to C: Harmonized System of Nomenclature Place of Supply (Respective State) From one registered person to another registered person From registered person to unregistered person 2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return. 3. The details in GSTR-5 should be furnished by 20th of the month succeeding the relevant tax period or within 7 days from the last date of the registration whichever is earlier. 4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC eligible on such import of goods. 5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period. 7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under: i. ii. iii. For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in T....
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....thing has been concealed therefrom. Place Date 120 Signature Name of Authorised Signatory Designation/Status Form GSTR-6 [See rule 65] Return for input service distributor 1. 2. GSTIN (a) Legal name of the registered person (b) Trade name, if any 3. Input tax credit received for distribution Year Month GSTIN of supplier Invoice details Rate Taxable value Amount of Tax No Date Value Integrated tax Central State/UT Tax Tax CESS 1 2 3 4 5 6 7 8 9 10 (Amount in Rs. for all Tables) 4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3) Description 1 Integrated Central State / UT CESS tax 2 Tax 3 Tax 4 5 (a) Total ITC available for distribution (b) Amount of eligible ITC (c) Amount of ineligible ITC 5. Distribution of input tax credit reported in Table 4 GSTIN of recipient/State, if recipient is unregistered ISD invoice Distribution of ITC by ISD No. Date Integrated Tax Central Tax State / UT Tax CESS 1 2 3 4 5 6 7 5A. Distribution of the amount of eligible ITC 5B. Distribution of the amount of ineligible ITC 121 6. Amendments in information furnished in earlier returns in Table No. 3 Original details Revised details GSTIN No. Date GSTIN of supplier....
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....n in that case ISD has to separately register as Normal taxpayer. 5. ISD will have late fee and any other liability only. 6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which the inward supplies have been received. 7. Ineligible ITC will be in respect of supplies made as per Section 17(5). 8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its registered recipients units. 9. Table 7 in respect of mismatch liability will be populated by the system. 10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger. Form GSTR-6A [See Rule 59(3) & 65] Details of supplies auto-drafted form (Auto-drafted from GSTR-1) 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. Input tax credit received for distribution GSTIN Invoice details Rate Taxable Year Month (Amount in Rs. for all Tables) Amount of Tax of value supplier No Date Value Integrated tax Central Tax State/UT Tax Cess 1 2 3 4 5 7 8 9 10 4. Debit/Credit notes (including amendments thereof) received during....
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....without full payment of liability. 1. TDS Certificate No. - 2. GSTIN of deductor - 3. Name of deductor - 4. GSTIN of deductee- Form GSTR 7A [See rule 66(3)] Tax Deduction at Source Certificate 5. (a) Legal name of the deductee - (b) Trade name, if any - 6. Tax period in which tax deducted and accounted for in GSTR-7 – 7. Details of supplies Amount of tax deducted - 129 Value tax deducted on which Amount of Tax deducted at source (Rs.) Integrated Tax Central State/UT Tax Tax 2 3 4 Signature Name Designation Office - Form GSTR - 8 [See rule 67(1)] Statement for tax collection at source 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any Auto Populated Auto Populated 3. Details of supplies made through e-commerce operator Tables) GSTIN of the supplier 1 Gross value Details of supplies made which attract TCS Value of supplies Net amount liable for TCS returned 2 3 4 5 of supplies made Year Month (Amount in Rs. for all Amount of tax collected at source Integrated Central Tax State /UT Tax Tax 3A. Supplies made to registered persons 3B. Supplies made to unregistered persons 4. Amendments to details of supplies in respect of any earlier statement 7 Original d....
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..../Credit Note Rate Taxable value supplier details 1 Year Month (Amount in Rs. for all Tables) Amount of tax No Date Value Integrated tax Central State/ CESS Tax UT Tax 2 3 4 5 6 7 8 9 10 3A. Invoices received 3B. Debit/Credit Note received 4. Refund amount Integrated Central Tax State/UT Tax CESS tax 1 2 3 4 Bank 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 belief and nothing has been concealed therefrom. 133 Place Date Signature Name of Authorised Signatory Designation/Status Instructions:- 1. Terms Used :- a. GSTIN :- b. UIN - Goods and Services Tax Identification Number Unique Identity Number 2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and when required to file by proper officer. 3. Table 3 of GSTR-11 will be populated from GSTR-1. 4. UIN holder will not be allowed to add or modify any details in GSTR-11. 134 Form GST PCT - 1 [See rule 83(1)] Application for Enrolment as Goods and Services Tax Practitioner Part -A State/UT- â–¼ District - (i) Name of the Goods and Services Tax Practitioner (As mentioned in PAN) (ii)....
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....pplication successfully. GSTIN, if available: Legal Name: Form No.: Form Description Date of Filing: Time of filing: 136 Center Jurisdiction: State Jurisdiction Filed by Temporary reference number, (TRN) if any: Place: It is a system generated acknowledgement and does not require any signature. - Note The status of the application can be viewed through “Track Application Status†at dash board on the GST Portal. 137 138 Form GST PCT-02 [See rule 83(2)] Enrolment Certificate of Goods and Services Tax Practitioner Enrolment Number 1. 2. PAN 3. Name of the Goods and Services Tax Practitioner 4. Address and Contact Information 5. Date of enrolment as GSTP Date Enrolment Authority Signature of the Name and Designation. Centre / State Reference No. To Name Address of the Applicant Form GST PCT-03 [See rule 83(4)] Date GST practitioner enrolment No. Show Cause Notice for disqualification It has come to my notice that you are guilty of misconduct, the details of which are given hereunder: 1. 2. You are hereby called upon to show cause as to why the certificate of enrolment granted to you should not be rejected for reasons stated above. You are requested to submit your response ....
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....r that have matched 1 September 2 September A.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was rectified in the return for the month of September filed by 20th October 1 August Nil 2 August A.3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September filed by 20th October and the reclaim is being allowed alongwith refund of interest. 1 Month 2 Month Refund Refund B. Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October B.1 Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of the month of July filed by 20th August but mismatch 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 ....
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....45 2 3 (Payable)] [Credit (CR) (Paid)/] 6 7 8 9 10 11 12 13 14 15 16 17 18 1. All liabilities accruing due to return and payments made against the same will be recorded in this ledger. 2. Under description head - liabilities due to opting for composition, cancellation of registration will also be covered in this part. Such liabilities shall be populated in the liability register of the tax period in which the date of application or order falls, as the case may be. 3. Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by reducing credit (amount paid) from the debit (amount payable). 4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017. Form GST PMT -01 [See rule 85(1)] Electronic Liability Register of Taxable Person (Part-II: Other than return related liabilities) (To be maintained at the Common Portal) 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....
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....grated Cess Total Tax 2 3 4 5 6 7 8 Balance of Provisional credit Mismatch credit (other than reversed) Sr. |க2 Tax Amount of mismatch credit No. period Central State UT Tax Tax Tax Integrated Tax Cess Total 2 3 5 7 8 Note- 1. All type of credits as per return, credit on account of merger, credit due on account of pre-registration inputs, etc., credit due to opting out from composition scheme, transition etc. will be recorded in the credit ledger. 2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc. Refund claimed from the ledger will be debited and if the claim is rejected, then it will be credited 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....
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....., if any, and acknowledgment No. of return in case of TDS & TCS credit. 2. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank. 3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, and type of liability for which any debit has been made will also recorded under the head “description". 4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other 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 g....
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....not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank. 2. The application may be filed if CIN is not conveyed within 24 hours of debit. 3. Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person. 4. ‘Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; ‘UT Tax' stands for Union territory Goods and Services Tax; ‘Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States). FORM-GST-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. ....
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....t has not been passed on to any other person. (This Declaration is not required to be furnished by applicants, who are claiming refund under rule 96 of the CGST Rules) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. We declare that no refund on this account has been received by us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status 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, Rat....
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....in case of goods are mandatory; BRC/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 Export) Col. 23 E: Date....
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....y 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 application filed under rule 89(2)(k) Refund on account excess payment of tax Sr. No. Tax period Reference no. of return Date of filing Excess amount available in Liability Register Integrated Tax return Central State Tax Ce....
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....ated. . 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 sanctioned Interest on delayed Refund Total Date: Central Tax State Tax UT Tax Integrated Tax Cess Details of the Bank Bank Account no as per application i. Name of the Bank ii. Name and Address of the Bank/branch iii. IFSC iv. MICR V. (GSTIN/UIN/Temporary ID) (Name) (Address) Signature (DSC): Name: Designation: Office Address: 177 FORM-GST-RFD-06 Order No.: [See rule 92(1),92(3),92(4),92(5) & 96(7)] To (G....
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....f 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 (...) of the Act. OR 180 Nil Part-B Order for withholding the refund With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been withheld against following reasons as per details below: Refund Order No.: Date of issuance of Order: Refund Calculation Integrated Tax Central Tax State Tax UT Tax Cess Amount of Refund Sanctioned i Amount of Refund Withheld 11. Amount of Refund Allowed iii. Reasons for withholding of the refund: > I hereby, order th....
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....x 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 therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Signatory: Place: Signature of Authorised Name: Designation Status: 184 1.GSTIN 2. Name 3. Address Form GST ASMT - 01 [See rule 98(1)] Application for Provisional Assessment under section 60 4. Details of Commodity / Service for which tax rate / valuation is to be determined Sr. No. HSN Name of commodity /service Tax rate Central State/ Integrated Cess tax tax UT tax Valuation Average monthly turnover of the commodity /service 1 2 3 5 7 8 5. Reason for see....
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....d 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 payment) 1 2 3 4 5 6 Note - Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order. 5. Declaration - (i) (iii) The above-mentioned bank guarantee is submitted to secure the differential tax on the supply of goods and/or services in respect of which I/we have been allowed to pay taxes on provisional basis. I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee. The department will be at liberty to invoke the bank guarantee provided by us to cover the provisional assessment in case we fail to furnish the required documents/ information to facilitate finalization of provisional assessment. 189 Signature of Authorised Signatory Name Designation / Status Date I/We.. Bond....
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.... 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 President of India. Governor of . ..... (state)". Reference No.: Το GSTIN - Name - Address - Application Reference No. (ARN) Provisional Assessment order no. - Form GST ASMT -06 [See rule 98(5)] Date: Date Date Notice for seeking additional information / clarification / documents for final assessment Please refer to your application and provisional assessment order referred to above. The following information/documents are required for finalization of provisional assessment: > You are, therefore, requested to provide the information /documents within a period of > from the date of receipt of this notice to enable this office to take a decision in the matter. Please note that in case no information is received by the stipulated date your application is liable to be rejected without making any further reference to you. You are requested to appear before the undersigned for personal hearing on > 192 Signature Name Designation....
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....ou in this regard. 196 Signature Name Designation Form GST ASMT -11 [See rule 99(2)] Reply to the notice issued under section 61 intimating discrepancies in the return 1. GSTIN 2. Name 3. Details of the notice Reference No. Date 4. Tax Period 5. Reply to the discrepancies Sr. No. Discrepancy 6. Amount admitted and paid, if any - Act 7. Verification- Tax Reply Interest Others Total 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 - 197 Reference No.: To GSTIN Name Address Form GST ASMT-12 [See rule 99(3)] Tax period - ARN- F.Y.- Date - Date: Order of acceptance of reply against the notice issued under section 61 This has reference to your reply dated in response to the notice issued vide reference no. -- dated --- Your reply has been found to be satisfactory and no further action is required to be taken in the matter. 198 Signature Name Designation Reference No.: Form GST ASMT - 13 [See rule 100(1)] To GSTIN - Name - Address - Tax Period - Notice Reference No.- Date: F.Y.- Return Type - Date Pr....
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....essment order under section 63 Preamble > The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an un-registered person, despite being liable to be registered under the Act. OR The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period as your registration has been cancelled under sub-section (2) of section 29 with effect from------ held on Whereas, no reply was filed by you or your reply was duly considered during proceedings date(s). On the basis of information available with the department / record produced during proceedings, the amount assessed and payable by you is as under: Introduction Submissions, if any Conclusion (to drop proceedings or to create demand) Amount assessed and payable:- (details at Annexure) Sr Tax Act Tax Interest (Amount in Rs.) Penalty Others Total No. Period 1 2 3 5 6 7 8 Total Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are hereby d....
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....ucting audit Date: Whereas it has been decided to undertake audit of your books of account and records for the financial year(s) ......... to in accordance with the provisions of section 65. I propose to conduct the said audit at my office/at your place of business on And whereas you are required to:- (i) afford the undersigned the necessary facility to verify the books of account and records or other documents as may be required in this context, and (ii) furnish such information as may be required and render assistance for timely completion of the audit. You are hereby directed to attend in person or through an authorised representative on (date) at.. ...(place) before the undersigned and to produce your books of account and records for the aforesaid financial year(s) as required for audit. In case of failure to comply with this notice, it would be presumed that you are not in possession of such books of account and proceedings as deemed fit may be initiated as per the provisions of the Act and the rules made thereunder against you without making any further correspondence in this regard. Signature ... Name Reference No.: Form GST ADT - 02 [See rule 101(5)] Date: 205 Designation T....
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....from above Mobile No. [with STD/ISD code] 6. 7. 8. code] 9. Email address 10. Jurisdictional Authority Telephone No. [with STD/ISD 11. i. Name of Authorised representative ii. Mobile No. > Optional iii. Email Address 12. Nature of activity(s) (proposed / present) in respect of which advance ruling sought A. Category Factory/Manufacturing Warehouse/Deport Office/Sale Office EOU/STP/EHTP Wholesale Business Bonded Warehouse Retail Business Leasing Business SEZ Service Provision Service Recipient Input Service Distributor (ISD) Works Contract B. Description (in brief) (Provision for file attachment also) 13. Issue/s on which advance ruling required (Tick whichever is applicable) :- (i) classification of goods and/or services or both (ii) applicability of a notification issued under the provisions of the Act 209 I, (iii) determination of time and value of supply of goods or services or both (iv) admissibility of input tax credit of tax paid or deemed to have been paid (v) determination of the liability to pay tax on any goods or services or both (vi) whether applicant is required to be registered under the Act (vii) whether any particular thing done by the applicant with respect to any ....
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.... be deemed fit and proper in facts and circumstances of the case. And for this act of kindness, the appellant, as is duty bound, shall ever pray. 211 VERIFICATION I, (name in full and in block letters), son/daughter/wife of do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents is correct. I am making this application in my capacity as (designation) and that I am competent to make this application and verify it. Place Date 212 Signature Name of Appellant/Authorised Signatory Designation/Status Form GST ARA -03 [See Rule 106(2)] 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, if any / User id of the person who had sought advance ruling 4 Legal Name of the person referred to in serial number 3. 5 Name and designation of jurisdictional officer / concerned officer 6 Email Address of jurisdictional officer / concerned officer 7 Mobile number of jurisdictional officer / concerned officer 8 Whether the jurisdictional officer / concerned officer wishes to be heard in person? Yes/No 9. Fa....
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....dge and belief and nothing has been concealed therefrom. Place: Date: 216 Name of the Applicant: Form GST APL - 02 [See rule 108(3)] Acknowledgment for submission of appeal Your appeal has been successfully filed against Reference Number- 1. 2. Date of filing- 3. Time of filing- 4. Place of filing- 5. Name of the person filing the appeal- 6. 7. Amount of pre-deposit- Date of acceptance/rejection of appeal- 8. Date of appearance- Time: 9. Court Number/ Bench Place: Date: Court: Bench: Date: Name: Designation: On behalf of Appellate Authority/Appellate Tribunal/ Commissioner / Additional or Joint Commissioner 217 Signature> Form GST APL - 03 [See rule 109(1)] Application to the Appellate Authority under sub-section (2) of Section 107 1. Name and designation of the appellant Name- Designation- Jurisdiction- State/Center- Name of the State- Designation and address of the officer passing the order appealed against- 2. GSTIN/Temporary ID/UIN- 3. Order no. Date- 4. 5. 6. Details of the case under dispute- Date of communication of the order appealed against- (i) Brief issue of the case under dispute- (ii) Description and classification of goods/ services in dispute- (iii) Period of disp....
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....ation and Address of the officer passing the order appealed against- 8. Date of communication of the order appealed against- 9. Name of the representative- 10. Details of the case under dispute- (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 Central tax State/UT tax Integrated tax Cess a) Tax b) Interest c) Penalty d) Fees e) Other charges (specify) (v) Market value of seized goods- 11 State or Union Territory and the Commissionerate (Centre) in which the order or decision was passed (Jurisdiction details)- 12 Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the appellant or the Commissioner of State/Central tax/UT tax, as the case may be- Whether the decision or order appealed against involves any question relating to place of supply - 13 Yes No 225 14 In case of cross-objections filed by a person other than the Commissioner of State/UT tax/Central tax Name of the Adjudicating Authority- Order Number and date of Order- (i) (ii) (iii) (iv) Amount involved: Tax Interest GSTIN/UIN/Temporary ID- Penalty Refund Total Head Integrated ta....
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.... 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 Cess tax e) Other charges (v) Market value of seized goods 10. Statement of facts 11. Grounds of appeal 12. Prayer 13. Annexure(s) related to grounds of appeal Verification 230 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: 231 Name: Designation/Status: Form GST TRAN - 1 [See rule 117(1), 118, 119 & 120] Transitional ITC/ Stock Statement 1. GSTIN - 2. Legal name of the registered person - 3. Trade Name, if any - 4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:- Yes/No 5. Amount of tax credit carried forward in the return filed under existing laws: (a) Sl. no. Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a)) Registration no. under existing law (Central Excise and Service Tax) 2 Total Tax period to which the last ....
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....ock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6). Amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table 5(a) (under sections 140(3), 140(4)(b) and 140(6)) Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock (a) Sr. no. HSN (at 6 digit level) Unit 1 2 3 Qty. 4 Value Eligible Duties paid on such inputs 7A Where duty paid invoices are available Inputs Inputs contained in semi-finished and finished goods 7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) – Credit in terms of Rule 117 (4) Inputs (b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5): Name of the Invoice Invoice date Description Quantity supplier number UQC Value 234 Eligible duties and VAT/[ET] Date on which entered in │taxes books of 2 3 4 5 6 7 8 10 (c) Amount of VAT and Entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to electronic credit ledger as SGST/UTGST under sections 140(3), 140(4)(b) and 140(6) Total input tax VAT [and Entry....