TaxTMI 
TaxTMI 
The Delhi Goods and Services Tax (Third Amendment) Rules, 2017.
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....grated tax" shall be substituted. 3. In the principal Rules, in rule 96, (a) in sub-rule(1), in clause (b), and (b) in sub-rule (3), after the words, figures and letters "FORM GSTR 3", the words and figures "or FORM GSTR- 3B, as the case may be;" shall be inserted. 4. In the principal Rules, after rule 96, the following rule shall be inserted, namely:- " 96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of - (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services....
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....r sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer. (4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. (5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, inter alia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. 140. Bond and security for release of seized goods.- (1) ....
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....he case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06. (5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person c....
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....d to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 145. Recovery from a third person.- (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as "the third person"), a notice in FORM GST DRC-13 directing him to....
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....roperty attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale. (5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifte....
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....that where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. (13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the property specified in sub-rule (12), shall be paid to the Government by the person to whom the title in such property is transferred. (14) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. 149. Prohibition against sale on holidays.- No sale under....
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....order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same. 154. Disposal of proceeds of sale of goods and movable or immovable property.- The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,- (a) first, be appropriated against the administrative cost of the recovery process; (b) next, be appropriated against the amount to be recovered; (c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and ....
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....person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect. (3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such property or the amount that is or may become payable by the taxable person, whichev....
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....plication within ninety days of the receipt of the application. (4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection. (5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to....
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....s subsequently held to be inter-State supply and vice versa (j) Excess payment of tax, if any (k) Any other (specify) 8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer) (a) Bank Account Number : (b) Name of the Bank : (c) Bank Account Type : (d) Name of account holder : (e) Address of Bank Branch : (f) IFSC : (g) MICR : 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No DECLARATION I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name - Designation / Status DECLARATION I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name - Designation / Status DECLARATION I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax....
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....4 15 16 Note -The data shall be auto- populated from GSTR-1 and GSTR-2._ Statement- 2 Refund Type: Exports of services with payment of tax (GSTR- 1: Table 6A and Table 9) GSTIN of recipient Invoice details Integrated Tax BRC/ FIRC Amended Value (Integrated Tax) (If Any) Debit Note Integrated Tax / Amended (If any) Credit Note Integrated Tax / Amended (If any) Net Integrated Tax = (11/8)+12-13 No. Date Value SAC Rate Taxable value Amt. . No. Date 1 2 3 4 5 6 7 8 9 10 11 12 13 14 6A. Exports BRC/ FIRC details are mandatory- in case of services Statement- 3 Refund Type: Export without payment of Tax-Accumulated ITC (GSTR- 1: Table 6A) GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax EGM Details BRC/ FIRC No. Date Value Good....
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....e Integrated tax Central Tax State/ UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 Whether input or input service/ Capital goods (incl plant and machinery)/ Ineligible for ITC Amount of ITC available Amended Value (ITC Integrated Tax ) (If Any) Debit Note ITC Integrated Tax / Amended (If any) Credit Note ITC Integrated Tax / Amended (If any) Net ITC Integrated Tax = (17/ 7 ) + 18 - 19 Integrated Tax Central Tax State/ UT Tax Cess 12 13 14 15 16 17 18 19 20 Statement 6: Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa Order Details (issued in pursuance of Section 77 (1) and (2), if any: Order No: Order Date: GSTIN/ UIN Name (in case B2C) Details of invoice cove....
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....No. : Form Description : Jurisdiction (tick appropriate) : Centre State/ Union Territory: Filed by : Refund Application Details Tax Period Date and Time of Filing Reason for Refund Amount of Refund Claimed: Tax Interest Penalty Fees Others Total Central Tax State /UT tax Integrated Tax Cess Total Note 1: The status of the application can be viewed by entering ARN through <Refund> Track Application Status" on the GST System Portal. Note 2: It is a system generated acknowledgement and does not require any signature. FORM-GST-RFD-04 [See rule 91(2)] Sanction Order No. : Date: <DD/MM/YYYY> To ___________ (GSTIN) ___________ (Name) ____________ (Address) Provisional Refund Order Refund Application Reference No. (ARN) ............Dated .........<DD/MM/YYYY>......- Acknowledgement No. ................
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.... Note - 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others Details of the Bank (i) Bank Account no as per application (ii) Name of the Bank (iii) Name and Address of the Bank /branch (iv) IFSC (v) MICR Date: Place: Signature (DSC): Name: Designation: Office Address: To ___________ (GSTIN/ UIN/ Temporary ID) ___________ (Name) ____________ (Address) FORM-GST-RFD-06 [See rule 92(1), 92(3), 92(4), 92(5) & 96(7)] Order No.: Date: <DD/MM/YYYY> To ___________ (GSTIN/ UIN/ Temporary ID) ___________ (Name) ____________ (Address) Show cause notice No. (If applicable) Acknowledgement No. ............ Dated .........<DD/MM/YYYY> Refund Sanction/Rejection Order Sir/Madam, This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*. << reasons, if any, for granting or rejecting refund >> Upon examination of your application, the a....
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....s *Strike out whichever is not applicable ^&1. I hereby sanction an amount of INR _________ to M/s ___________having GSTIN ____under sub-section (5) of section 54) of the Act/under section 56 of the Act@ ^@Strike out whichever is not applicable (a) #and the amount is to be paid to the bank account specified by him in his application; (b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above; (c) an amount of -----rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of ----rupees is to be paid to the bank account specified by him in his application# . . ^#Strike-out whichever is not applicable. Or ^&2. I hereby credit an amount of INR _________ to Consumer Welfare Fund under sub-section (...) of Section (...) of the Act. . ^&3. I hereby reject an amount of INR _________ to M/s ___________having GSTIN ____under sub-section (...) of Section (...) of the Act. ^&Strike-out whichever is not applicable Date: Place: Signature (DSC): Name: Designation: Office Address: FORM-GST-RFD-07 [See rule 92(1), 92(....
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.... <<Text>> I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention reasons. This order is issued as per provisions under sub-section (...) of Section (...) of the Act. Date: Place: Signature (DSC): Name: Designation: Office Address: FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN : 2. Name : 3. Address : 4. Tax Period (Quarter) : From <DD/MM/YY> To <DD/MM/YY> 5. Amount of Refund Claim : <INR> <In Words> Amount Central Tax State /UT Tax Integrated Tax Cess Total 6. Details of Bank Account: a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR 7. Reference number and date of furnishing FORM GSTR-11 8. Verification I _______ as an authorised representative of << Name of Embassy/international organization >> hereby solemnly ....
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....ted from time to time to supply goods or services for export out of India without payment of integrated tax; and whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section (3) of section 16; AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of............................................ rupees endorsed in favour of the President and whereas the obligor has furnished such guarantee by depositing with the Commissioner the bank guarantee as afore mentioned; The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export of goods or services, and rules made thereunder; AND if the relevant and specific goods or services are duly exported; AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any, within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virt....
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.... (1) Name and Address Occupation (2) Name and Address Occupation Date Place Accepted by me this.............................day of ......................... (month)............................... (year)..................... of ................. (Designation) for and on behalf of the President of India " 8. In the principal Rules, after the form "FORM GST TRAN -2", the following forms shall be inserted, namely :- " FORM GST INS-1 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139 (1)] To ................................... .................................... (Name and Designation of officer) Whereas information has been presented before me and I have reasons to believe that- A. M/s._________________________________________________________ __ has suppressed transactions relating to supply of goods and/or services __ has suppressed transactions relating to the stock of goods in hand, __ has claimed input tax credit in excess of his entitlement under the Act __ has claimed refund in excess of his entitlement under the Act __ has indulged in contravention of the provisions of this Act or rules made thereunder to evade ....
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.... in the presence of following witness(es): 1. <<Name and address>> 2. <<Name and address>> and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, I have reasons to believe that certain goods liable to confiscation and/or documents and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above. Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby seize the following goods/ books/ documents and things: A) Details of Goods seized: Sr. No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 B) Details of books / documents / things seized:' Sr. No Description of books / documents / things seized No. of books / documents / things seized Remarks 1 2 3 4 and these goods and or things are being handed over for safe upkeep to: <<Name and address>> with a direction that he shall not remove, part with, or otherwise....
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....sub-section (2) of section 67, the goods have been seized vide order number ........................dated............ having value .............rupees involving an amount of tax of ......................... rupees. On my request the goods have been permitted to be released provisionally by the proper officer on execution of the bond of value .....................rupees and a security of ........................rupees against which cash/bank guarantee has been furnished in favour of the President/ Governor; and WHEREAS I undertake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Act. And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within ten days of the date of demand thereof being made in writing by the said proper officer, this obligation shall be void. OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force: AND the President/Governor shall, at his option, be competent to make good all the losses and damages from the amount of the security deposit or by endorsing his rights und....
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....ddress SCN Ref. No. ------- Date - Statement Ref. No. ---- Date - Section /sub-section under which statement is being issued - Summary of Statement (a) Brief facts of the case (b) Grounds (c) Tax and other dues (Amount in Rs.) Sr. No. Tax Period Act Place of supply (name of State) Tax/ Cess Others Total 1 2 3 4 5 6 7 Total FORM GST DRC- 03 [See rule 142(2) & 142 (3)] Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement 1. GSTIN 2. Name 3. Cause of payment << drop down>> Audit, investigation, voluntary, SCN, others (specify) 4. Section under which voluntary payment is made << drop down>> 5. Details of show cause notice, if payment is made within 30 days of its issue Reference No. Date of issue 6. Financial Year 7. Details of payment made including interest and penalty, if applicab....
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....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. Signature of Authorized Signatory Name ___________ Designation / Status ------- Date - FORM GST DRC - 07 [See rule 142(5)] Summary of the order 1. Details of order - (a) Order no. (b) Order date (c) Tax period - 2. Issues involved - << drop down>> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify) 3. Description of goods / services - Sr. No. HSN Description 4. Details of demand (Amount in Rs.) Sr. No. Tax rate Turnover Place of supply Act Tax/ Cess Interest Penalty 1 2 3 4 5 6 7 8 5. Amount deposited Sr. No. Tax Period Act Tax/ Cess Interest Penalty Others Total ....
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.... State/ UT tax Cess Total << Remarks>> You are, hereby, required under the provisions of section 79 of the <<SGST >> Act to recover the amount due from the << person >> as mentioned above. Signature Name Designation Place: Date: FORM GST DRC - 10 [See rule 144(2)] Notice for Auction of Goods under section 79 (1) (b) of the Act Demand order no.: Date: Period: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs.......... and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified....
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....he time of sale. The sale price of the said goods was received on................... The sale was confirmed on......................... Signature Name Designation Place: Date: FORM GST DRC - 13 [See rule 145(1)] Notice to a third person under section 79(1) (c) To The ___________ Particulars of defaulter - GSTIN - Name - Demand order no.: Date: Reference no. of recovery: Date: Period: Whereas a sum of Rs. << ---->> on account of tax, cess, interest and penalty is payable under the provisions of the <<SGST / UTGST/CGST/ IGST>> Act by <<Name of Taxable person>> holding <<GSTIN>> who has failed to make payment of such amount; and/or It is observed that a sum of rupees -------- is due or may become due to the said taxable person from you; or It is observed that you hold or are likely to hold a sum of rupees ------- for or on account of the said person. You are hereby directed to pay a sum of rupees -------- to the Government forthwith or upon the money becoming due or being held in compliance of the provisions contained in clause (c)(i) of sub-sectio....
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....o execute the decree and credit the net proceeds for settlement of the outstanding recoverable amount as mentioned above. Place: Date: Proper Officer/ Specified Officer FORM GST DRC - 16 [See rule 147(1) & 151(1)] To GSTIN - Name - Address - Demand order no.: Date: Reference no. of recovery: Date: Period: Notice for attachment and sale of immovable/movable goods/shares under section 79 Whereas you have failed to pay the amount of Rs..............., being the arrears of tax/cess/interest/penalty/ fee payable by you under the provisions of the <<SGST/UTGST/ CGST/ IGST/ CESS>> Act. The immovable goods mentioned in the Table below are, therefore, attached and will be sold for the recovery of the said amount. You are hereby prohibited from transferring or creating a charge on the said goods in any way and any transfer or charge created by you shall be invalid. Schedule (Movable) Sr. No. Description of goods Quantity 1 2 3 Schedule (Immovable) Building No./Flat No. Floor No. Name of the Premises/Building Road/Street Locality/Village District State PIN....
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....e: Reference number of recovery: Date: Period: Certificate action under clause (e) of sub-section (1) section 79 I........................... do hereby certify that a sum of Rs........................ has been demanded from and is payable by M/s..................... holding GSTIN .......under <<SGST/CGST/IGST/UTGST/CESS>> Act, but has not been paid and cannot be recovered from the said defaulter in the manner provided under the Act. << demand details >> The said GSTIN holder owns property/resides/carries on business in your jurisdiction the particulars of which are given hereunder: - <<Description>> You are requested to take early steps to realise the sum of rupees ----------- from the said defaulter as if it were an arrear of land revenue. Signature Name Designation Place: Date: FORM GST DRC - 19 [See rule 156] To, Magistrate, <<Name and Address of the Court>> Demand order no.: Date: Reference number of recovery: Date: Period: Application to the Magistrate for Recovery as Fine A sum of Rs. << ----- >> is recoverable from <<Name of taxable person>> holding <<GSTIN>> on account of tax, interest and penalty....
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....t. Your application for deferred payment / payment of tax/other dues in instalments has been examined and in this connection, you are allowed to pay tax and other dues by ------- (date) or in this connection you are allowed to pay the tax and other dues amounting to rupees ------- in ------- monthly instalments. OR This has reference to your above referred application, filed under section 80 of the Act. Your application for deferred payment / payment of tax/other dues in instalments has been examined and it has not been found possible to accede to your request for the following reasons: Reasons for rejection Signature Name Designation Place: Date: FORM GST DRC - 22 [See rule 159(1)] Reference No.: Date: To ----------------------- Name _______________ Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) Provisional attachment of property under section 83 It is to inform that M/s ------------------- (name) having principal place of business at ------------------(address) bearing registration number as -------------- (GSTIN/ID), PAN ------ is a registered taxable person under the <<SGST/CGST>> ....
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....ver, ---------------------- Name of the taxable person: GSTIN: Demand order no.: Date: Period: Intimation to Liquidator for recovery of amount This has reference to your letter <<intimation no. & date>>, giving intimation of your appointment as liquidator for the <<company name>> holding <<GSTIN>>. In this connection, it is informed that the said company owes / likely to owe the following amount to the State / Central Government: Current / Anticipated Demand (Amount in Rs.) Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State / UT tax Integrated tax Cess In compliance of the provisions of section 88 of the Act, you are hereby directed to make sufficient provision for discharge of the current and anticipated liabilities, before the final winding up of the company. Name Designation Place: Date: FORM GST DRC - 25 [See rule 161] Reference No << --- >....