TaxTMI 
TaxTMI 
The Delhi Goods and Services Tax (Second Amendment) Rules, 2017.
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.... (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Second Amendment) Rules, 2017. 2. (2) They shall come into force on the 1st day of July, 2017. In the Delhi Goods and Services Tax Rules, 2017, after rule 26 but before the Form GST CMP-1, the following shall be inserted, namely:- "Chapter IV Determination of Value of Supply 27. Value of supply of goods or services where the consideration is not wholly in money.-Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall,- (a) be the open market value of such supply; (b) (c) (d) if the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money, if such amount is known at the time of supply; if the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or services or both of like kind and qua....
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....ient to his customer not being a related person, where the goods are intended for further supply by the said recipient. Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty 238 DELHI GAZETTE : EXTRAORDINARY PART IV] rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal. (b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order. 30. Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten p....
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.... one lakh rupees, subject to a minimum amount of two hundred and fifty rupees; (ii) one thousand rupees and half of a per cent. of the gross amount of currency exchanged for an amount exceeding one lakh rupees and up to ten lakh rupees; and (iii) five thousand and five hundred rupees and one tenth of a per cent. of the gross amount of currency exchanged for an amount exceeding ten lakh rupees, subject to a maximum amount of sixty thousand rupees. (3) The value of the supply of services in relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air. Explanation. For the purposes of this sub-rule, the expression “basic fare†means that part of the air fare on which commission is normally paid to the air travel agent by the airlines. (4) The value of supply of services in relation to life insurance business shall be,- (a) the gross premium charged from a policy holder reduced by the amount allocated f....
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....cluded from the value of supply, if all the following conditions are satisfied, namely,- (i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient; (ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and (iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account. Explanation.- For the purposes of this rule, the expression "pure agent" means a person who- (a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both; (b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to th....
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.... or substantially resembles, that supply of goods or services or both. Chapter V Input Tax Credit 36. Documentary requirements and conditions for claiming input tax credit.- (1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,- (a) (b) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31; (c) (d) (e) an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subject to the payment of tax; a debit note issued by a supplier in accordance with the provisions of section 34; a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules made thereunder for the assessment of integrated tax on imports; an Input Service Distributor invoice or Input Service Distributor credit note or any document issued by an Input Service Distributor in accordance with the provisions of sub-rule (1) of rule 54. (2) Input tax credit shall be availed by a registered person only if all the applicable particulars as specified in the provisions of Chapter VI ar....
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....tion (4) of that section, shall follow the following procedure, namely,- (a) the said company or institution shall not avail the credit of,- (i) the tax paid on inputs and input services that are used for non-business purposes; and (ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2; (b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a); (c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR-2; (d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution. [PART IV 39. DELHI GAZETTE : EXTRAORDINARY 241 Procedure for distribution of input tax credit by Input Service Distributor.- (1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely,- (a) (b) (c) (d) the i....
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....the Input Service Distributor shall issue an Input Service Distributor invoice, as prescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued only for distribution of input tax credit; (h) the Input Service Distributor shall issue an Input Service Distributor credit note, as prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason; (i) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6; (j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause....
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....specify the details relating to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or as the case may be, capital goods- (i) (ii) on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of the Act, in the case of a claim under clause (a) of sub-section (1) of section 18; on the day immediately preceding the date of the grant of registration, in the case of a claim under clause (b) of sub-section (1) of section 18; (iii) on the day immediately preceding the date from which he becomes liable to pay tax under section 9, in the case of a claim under clause (c) of sub-section (1) of section 18; (iv) on the day immediately preceding the date from which the supplies made by the registered person becomes taxable, in the case of a claim under clause (d) of sub-section (1) of section 18; (d) the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees; (e) the input tax credi....
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....all be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,- (a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T'; (b) the amount of input tax, out of 'T', attributable to inputs and input services intended to be used exclusively for the purposes other than business, be denoted as 'Tâ‚'; [PART IV DELHI GAZETTE : EXTRAORDINARY 243 (c) the amount of input tax, out of 'T', attributable to inputs and input services intended to be used exclusively for effecting exempt supplies, be denoted as 'Tâ‚‚'; (d) the amount of input tax, out of 'T', in respect of inputs and input services on which credit is not available under sub-section (5) of section 17, be denoted as 'T3'; (e) the amount of input tax credit credited to the electronic credit ledger of registered person, be denoted as 'Câ‚' and calculated as- Câ‚ = T- (Tâ‚+T2+T3); (f) the amount of input tax credit attributable to inputs and input services intended to be used exclusively for effecting supplies other than exempted but including zero rated supplies, be denoted as 'T4'; (g) ‘Tâ‚', â....
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.... ‘Tâ‚' and 'Tâ‚‚' respectively, and the remaining amount of credit on such inputs or input services shall be included in 'T4'. (2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and- (a) where the aggregate of the amounts calculated finally in respect of 'Dâ‚' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'Dâ‚' and 'Dâ‚‚', such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period starting from the first day of April of the succeeding financial year till the date of payment; or 244 DELHI GAZETTE : EXTRAORDINARY PART IV] (b) where the aggregate of the amounts determined ....
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....ited to the electronic credit ledger under clause (c), to be denoted as 'To', shall be the common credit in respect of capital goods for a tax period: Provided that where any capital goods earlier covered under clause (b) is subsequently covered under clause (c), the value of 'A' arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof shall be added to the aggregate value 'T'; (e) the amount of input tax credit attributable to a tax period on common capital goods during their useful life, be denoted as 'T' and calculated as- Tm= = Te÷60 (f) (g) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'T,' and shall be the aggregate of 'Tm' for all such capital goods; the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as- Tâ‚= (E÷F) x Tr where, 'E' is the aggregate value of exempt supplies, made, during the tax period, and 'F' is the total turnover of the registered person during the tax period: Provided that where the registered person does not have an....
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....mount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29. (4) The amount determined under sub-rule (1) shall form part of the output tax liability of the registered person and the details of the amount shall be furnished in FORM GST ITC-03, where such amount relates to any event specified in sub-section (4) of section 18 and in FORM GSTR-10, where such amount relates to the cancellation of registration. (5) The details furnished in accordance with sub-rule (3) shall be duly certified by a practicing chartered accountant or cost accountant. (6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to capital goods shall be determined in the same manner as specified in clause (b) of sub-rule (1) and the amount shall be determined separately for input tax credit of IGST and CGST: Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability....
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....ification Number or Unique Identity Number, if registered, of the recipient; name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more; name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice; (g) Harmonised System of Nomenclature code for goods or services; (h) description of goods or services; (i) quantity in case of goods and unit or Unique Quantity Code thereof; (j) total value of supply of goods or services or both; (k) (1) (m) (n) taxable value of the supply of goods or services or both taking into account discount or abatement, if any; rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); place ....
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.... service: Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service: Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made. 48. Manner of issuing invoice.- (1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER. (2) ....
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....or Unique Identity Number, if registered, of the recipient; (e) description of goods or services; (f) amount of advance taken; (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (h) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (i) place of supply along with the name of State and its code, in case of a supply in the course of inter- State trade or commerce; (j) whether the tax is payable on reverse charge basis; and (k) signature or digital signature of the supplier or his authorised representative: Provided that where at the time of receipt of advance,- (i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.; (ii) the nature of supply is not determinable, the same shall be treated as inter-State supply. 51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:- 39 (a) (b) name, address and Goods and Services Tax Identification Number of the supplier; a consecutive serial number not exceeding sixteen charac....
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....cable, indicated prominently; (b) name, address and Goods and Services Tax Identification Number of the supplier; (c) nature of the document; (d) (e) (f) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as and "/" respectively, and any combination thereof, unique for a financial year; date of issue of the document; name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered; (g) (h) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply; (i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and (j) signature or digital signature of the supplier or his authorised representative. (2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance o....
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....f, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46. 250 (3) DELHI GAZETTE : EXTRAORDINARY PART IV] Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consigner and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, Goods and Services Tax Identification Number of the person liable for paying tax whether as consigner, consignee or goods transport agency, and also containing other information as mentioned under rule 46. (4) Where the supplier of taxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name called, whether ....
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....rted in a semi knocked down or completely knocked down condition - (5) (a) the supplier shall issue the complete invoice before dispatch of the first consignment; (b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice; (c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and (d) the original copy of the invoice shall be sent along with the last consignment. [PART IV DELHI GAZETTE : EXTRAORDINARY Chapter VII 251 Accounts and Records 56. Maintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers. (2) Every registered person, other than a person paying tax under section 10, shall maintain the account....
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....tained. (9) Each volume of books of account maintained manually by the registered person shall be serially numbered. (10) Unless proved otherwise, if any documents, registers, or any books of account belonging to a registered person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person. (11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,- particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately; particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal; (a) (b) (c) (d) details of accounts furnished to every principal; and (e) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal; tax paid on receipts or on supply of goods or services effected on behalf of every principal. (12) Every registered person manufacturing goods shall maintain monthly production accounts showing quantita....
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....electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within a reasonable period of time. (2) The registered person maintaining electronic records shall produce, on demand, the relevant records or documents, duly authenticated by him, in hard copy or in any electronically readable format. (3) Where the accounts and records are stored electronically by any registered person, he shall, on demand, provide the details of such files, passwords of such files and explanation for codes used, where necessary, for access and any other information which is required for such access along with a sample copy in print form of the information stored in such files. 58. Records to be maintained by owner or operator of godown or warehouse and transporters.- (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or throu....
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....State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for invoices issued previously. (3) The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due date of filing of FORM GSTR-1. (4) The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made available to the supplier electronically in FORM GSTR-1A through the common portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him. 60. Form and manner of furnishing details of inward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the....
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.... or services or both furnished in FORM GSTR-2 shall include the - (a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons; 254 DELHI GAZETTE : EXTRAORDINARY (b) import of goods and services made; and (c) debit and credit notes, if any, received from supplier. PART IV] 61. Form and manner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods. (3) Every registered person furnishing the return under sub-rule (1) shall, subject to the provi....
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....it is hereby declared that the person shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme. (5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. 63. Form and manner of submission of return by non-resident taxable person.- Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days....
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....b- section (1) of section 52. (2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the common portal after the due date of filing of FORM GSTR-8. 68. Notice to non-filers of returns.- A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52. 69. Matching of claim of input tax credit -- The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3- (a) Goods and Services Tax Identification Number of the supplier; (b) Goods and Services Tax Identification Number of the recipient; (c) invoice or debit note number; (d) invoice or debit note date; and (e) tax amount: Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also b....
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.... is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available. Explanation.- For the purposes of this rule, it is hereby declared that - 72. (i) Rectification by a supplier means adding or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient; (ii) Rectification by the recipient means deleting or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier. Claim of input tax credit on the same invoice more than once.- Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal. ....
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....ion of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS-1 and the recipient 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 (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the ....
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.... 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 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) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS–3. 80. Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax....
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.... is a person of sound mind; (iii) is not adjudicated as insolvent; has not been convicted by a competent court; (iv) and satisfies any of the following conditions, namely:- (a) that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than two years; or (b) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years; (c) he has passed, (i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or (ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or (iii) any other examination notified by the Government, on the recommendat....
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....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 shall be made available to the registered person on the common portal: Provided that where the registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statement furnished by the goods and services tax practitioner. (8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to- (a) furnish the details of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return; (c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; and (e) file an application for amendment or cancellation of registration: Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has b....
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....urnished 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 from time to time. Subject to the provisions of section 49, payment of every liability by a registered person as per his return shall be made by debiting the electronic credit ledger maintained as per rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly. (4) The amount deducted under section 51, or the amount collected under section 52, or the amount payable on reverse charge basis, or the amount payable under section 10, any amount payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly. (5) Any amount of demand debited in the electronic liability register shal....
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....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 or any other amount. (3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:- [PART IV DELHI GAZETTE : EXTRAORDINARY (i) Internet Banking through authorised banks; (ii) Credit card or Debit card through the authorised bank; (iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or (iv) 261 Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft: Provided that the restriction for deposit up to ten thousand rupees per challan in case of an Over the Counter payment shall not apply to deposit to be made by - (a) Government Departments or any other deposit to be made by persons as may be notified by the Commission....
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....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, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03. (12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected. Explanation 2.- 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. 88. Identification number for each transaction.- (....
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....s 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 sub-section (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 where the refund is on account of export of goods; (c) a statement containing the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of the export of services; (d) a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer; (e) a statement containing the number and date of invoices....
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....nce 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 sub-section (8) of section 54; Explanation.- For the purposes of this rule- (i) (ii) 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; where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer. Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant by an amount equal to the refund so claimed. (4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of in....
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....unted from such date of filing. 264 (2) DELHI GAZETTE : EXTRAORDINARY PART IV] 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) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. (4) Where deficiencies have been communicated in FORM GST RFD-03 under the Central Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the ....
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....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: Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard. (4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the amount of refund and the same shall be electronic....
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.... application for refund shall be issued in FORM GST RFD-02. 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 (á) such other restrictions or conditions as may be specified in the notification are satisfied. The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule. Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail. 96. Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such applic....
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....sing an order in FORM GST RFD-06. 266 DELHI GAZETTE : EXTRAORDINARY PART IV] (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. rule 92. Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fund shall be made under sub-rule (5) of (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 amount is transferred for utilisation. (4) The Government shall, by an order, constitute a Standing Committee with a Chairman, a Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the Committee shall make recommendations for proper utilisation of the mon....
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....icant in accordance with the provisions of the Act; to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant; to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; 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; to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly; 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 Council and the Bureau of Indian Standards shall recommend to the Goods and Services Tax Council, the broad guidelines for considering the projects or proposals for the purpose of incurring expenditure from the Consumer Welfare Fund. [PART IV DE....
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....ue 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 registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such....
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.... 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 Joint Commissioner as member of the Authority for Advance Ruling. 104. Form and manner of ....
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....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 rule, the appeal shall be t....
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....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 270 DELHI GAZETTE : EXTRAORDINARY PART IV] 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 ex....
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....specified in rule 26. 115. Demand confirmed by the Court.- The jurisdictional 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 sub-section (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 sect....
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....n FORM GST PMT-2 on the common portal. (4) (a) (i) A registered person, holding stock of goods which have suffered tax at the first point of their sale in the State and the subsequent sales of which are not subject to tax in the State availing credit in accordance with the proviso to sub-section (3) of section 140 shall be allowed to avail input tax credit on goods held in stock on the appointed day in respect of which he is not in possession of any document evidencing payment of value added tax. (ii) The credit referred to in sub-clause (i) shall be allowed at the rate of sixty per cent. on such goods which attract State tax at the rate of nine per cent. or more and forty per cent. for other goods of the State tax applicable on supply of such goods after the appointed date and shall be credited after the State 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. 118. (iii) The scheme shall be available for six tax periods from the appointed date. (b) Such credit of State tax shall be availed subject to....
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....ng 122. 123. Constitution of the Authority.- The Authority 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. 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- 124. (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. and Appointment, salary, allowances and other terms and conditions of service of the Chairman 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 con....
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....t tax credit to the recipient by way of commensurate reduction in prices; [PART IV DELHI GAZETTE : EXTRAORDINARY 273 128. (111 to order, (a) (b) (c) (d) reduction in prices; 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; imposition of penalty as specified in the Act; and cancellation of registration under the Act. 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....
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....iod of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records. 130. Confidentiality of information.- (1) Notwithstanding anything contained in sub-rules (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 evid....
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....rson.- Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated 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" includes- a. suppliers of goods or services under the proceedings; ....
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....n of inputs held in No. under CX/ entry stock, inputs Unit Quantity Code Qty Value** (As Amount of ITC claimed (Rs.) VAT of supplier No. Date contained in semi-finished or finished goods held in stock, capital goods (UQC) adjusted by debit note/credit Central note) Tax State UT Tax Tax Integrated Tax Cess 12345678910111213 8 (a) Inputs held in stock 8 (b) Inputs contained in semi-finished or finished goods held in stock 8 (c) Capital goods in stock * In case it is not feasible to identify invoice, principle of first in and first out may be followed. ** 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 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 a....
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.... in semi- finished or finished goods held in stock and capital 1 2 goods 3 4 5 5 (a) Inputs held in stock (where invoice is available) 6 8 9 10 11 12 13 5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available) 5 (c) Capital goods held in stock (where invoice available) 5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock (where invoice not available) 5 (e) Capital goods held in stock (where invoice not available) * (1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed. (2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market price ** 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 [PART IV DELHI GAZETTE : EXTRAORDINARY 6. Amount of ITC payable and paid (based on table 5) 279 Sr. Description No. Tax payable Paid through Debit Amount of ITC paid Cash/Credit entry standard Ledger no. Central Tax State Tax UT Tax Integrated Cess Tax 1 2 ....
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....use owner/operator (iv) Private Limited Company (vi) Society/Club/Trust/Association of Persons (viii) Public Sector Undertaking [PART IV (ix) Unlimited Company (xi) Local Authority DELHI GAZETTE : EXTRAORDINARY (x) Limited Liability Partnership (xii) Statutory Body (xiv) Foreign Company Registered (in India) (xiii) Foreign Limited Partnership Liability (xv) Others (Please specify) 4. Name of the State 5. Jurisdiction detail Centre 6. 7. (a) Date of commencement of business Particulars of Principal Place of Business Address Building No./Flat No. Name of the Premises/Building City/Town/Locality/Village Taluka/Block Floor No. Road/Street District State State Latitude (b) Contact Information Office Email Address Mobile Number (c) Nature of premises Own Leased (d) Others (specify) Nature of business activity being carried out at above mentioned premises (Please tick applicable) District PIN Code Longitude Office Telephone number Office Fax Number STD STD Rented Consent Shared Warehouse/Depot Godown Office/Sale Office Cold Storage Retail Business Transport services Others (Specify) 8. Details of additional place of busine....
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.... and nothing has been concealed therefrom. Place: Date: For office use – Enrolment no. - Signature Name of Authorised Signatory Designation/Status.. Date - Form GSTR-1 [See rule (59(1)] Details of outward supplies of goods or services 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. (a) Aggregate Turnover in the preceding Financial Year (b) Aggregate Turnover - April to June, 2017 Year Month 4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6 (Amount in Rs. for all Tables) GSTIN/ UIN Invoice details Rate Taxable Amount Place of No. Date Value value Integrated Tax Central Tax State / UT Tax Cess Supply (Name of State/UT) 2 3 4 5 6 7 8 9 10 11 4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator 4B. Supplies attracting tax on reverse charge basis 4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 284 DELHI GAZETTE : EXTRAORDINARY Rate PART IV] 5. Taxable outward inter-State supplies to un-registered....
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....ted Central Tax Tax State/ UT Tax Cess 4 5 6 7 8 9 10 11 12 13 14 15 16 1 2 3 9A. If the invoice/Shipping bill details furnished earlier were incorrect 9B. Debit Notes/Credit Notes/Refund voucher [original] 9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof] 10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7 Rate of tax 1 Total Taxable value 2 Amount Integrated 3 Central Tax 4 State/UT Tax 5 Cess 6 Tax period for which the details are being revised 10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise] 10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting TCS (operator wise, Rate Wise) GSTIN of e-commerce operator 10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State) 10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting TCS (operator wise, Rate Wise) GSTIN of e-commerce operator 286 DELHI GAZETTE : EXTRAORDINAR....
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....b. UIN C. UQC d. HSN e. POS f. B to B g. B to C Goods and Services Tax Identification Number Unique Identity Number Unit Quantity Code Harmonized System of Nomenclature Place of Supply (Respective State) From one registered person to another registered person From registered person to unregistered person 2. The details in GSTR-1 should be furnished by 10th of the month succeeding the relevant tax period. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current 4. financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year. Quarterly turnover information shall not be captured in subsequent returns. Aggregate turnover shall be auto-populated in subsequent years. Invoice-level information pertaining to the tax period should be reported for all supplies as under: (i) For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-wise, should be uploaded in Table 4, including supplies attracting reverse charge and those effected through e-commerce operator. Outwards suppl....
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....ertaking (LUT)) needs to be reported under “0†tax amount heading in Table 6A and 6B. 12. Table 7 to capture information in respect of taxable supply of: (i) B to C supplies (whether inter-State or intra-State)with invoice value upto Rs 2,50,000; (ii) Taxable value net of debit/credit note raised in a particular tax period and information pertaining to previous tax periods which was not reported earlier, shall be reported in Table 10. Negative value can be mentioned in this table, if required; (iii) Transactions effected through e-commerce operator attracting collection of tax at source under section 52 of the Act to be provided operator wise and rate wise; (iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made through e-commerce operator attracting collection of tax at source and Table 7A (2) to capture supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7A (1); (v) Table 7B (1) to capture gross inter-State supplies including supplies made through e-commerce operator attracting collection of tax at source and Table 7B (2) to capture supplies made throu....
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....of auto drafted supplies (From GSTR 2, GSTR 4 or GSTR 6) 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any Year Month 289 3. Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4 GSTIN/ UIN Invoice details Rate Taxable Amount Place of value No. Date Value Integrated Central State / Cess Tax Tax UT Tax Supply (Name of State/UT) 2 3 4 5 6 7 8 9 10 11 3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2) 3B. Supplies attracting reverse charge (From table 4A of GSTR-2) 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax No. 2 Date 3 Value Rate Taxable value 4 5 6 Tax amount 7 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports 5. Debit notes, credit notes (including amendments thereof) issued during current period Revised details of document Rate Taxable Place of Details of original document or details of original Debit/ Credit Note value supply (Name of State/UT Amount of tax GSTIN No. Date GSTIN No. Date Value....
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....inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments] Details of original invoice Bill of entry No Revised details of Rate Taxable invoice value Amount of supply GSTIN No. Date GSTIN No. Date Value Tax Integrated Central State/ Cess Tax UT Tax Place Whether input or input service/ Capital goods/ Ineligible Amount of ITC available Cess Integrated Central State/UT Tax Tax Tax for ITC) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]- If details furnished earlier were incorrect 6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect 6C. Debit Notes/Credit Notes [original] 6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 292 DELHI GAZETTE : EXTRAORDINARY PART IV] 7. Supplies received from composition taxable person and other exempt/Nil rated/Non GST su....
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....n Table No 11 at S. No A in an earlier return Amendment is in respect of information furnished in the Month Specify the information you wish to amend (Drop down) 12. Addition and reduction of amount in output tax for mismatch and other reasons Description Add to or reduce from Amount output liability Integrated Tax Central State CESS Tax /UT Tax 1 2 3 4 5 6 ITC claimed on mismatched/duplication of invoices/debit (a) Add notes (b) Tax liability on mismatched credit notes Add Reclaim on account of rectification of mismatched (c) Reduce invoices/debit notes (d) Reclaim on account of rectification of mismatched credit note Reduce (e) Negative tax liability from previous tax periods Reduce Tax paid on advance in earlier tax periods and adjusted (f) with tax on supplies made in current tax period Reduce DELHI GAZETTE : EXTRAORDINARY 294 13. HSN summary of inward supplies PART IV] Sr. No. HSN Description UQC Total (Optional Total Quantity value if HSN is Total Taxable Value Integrated Central State/UT Amount Cess furnished) Tax Tax Tax 2 3 4 5 6 7 8 9 10 11 Verification I hereby solemnly affirm and declare that the i....
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....lant and machinery). 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 bill of entry number. 5. Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied 6. 7. 8. 9. on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer. Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well as original/ amended information of debit or credit note. GSTIN not to be provided in case of export transactions. Table 7 captures information on a gross value level. An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible or ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as ITC. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value ....
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....ved Central Tax 2 3 4 5 State/ UT Tax 6 Cess 7 PART-C 7. TDS and TCS Credit (including amendments thereof) received GSTIN of Deductor/ GSTIN of e- Commerce Operator Amount Amount received Sales Return Net Value Gross Value Integrated Tax Central Tax State Tax /UT Tax 1 2 3 4 5 6 7 7A. TDS [PART IV DELHI GAZETTE : EXTRAORDINARY 297 7B. TCS 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. Turnover Form GSTR-3 [See rule 61(1)] Monthly return Year Month Auto Populated Auto Populated Part-A (To be auto populated) 1 (i) Sr. No. Type of Turnover 2 Taxable [other than zero rated] (ii) Zero rated supply on payment of Tax (iii) Zero rated supply without payment of Tax (iv) (v) Exempted (vi) Deemed exports Nil Rated (vii) Non-GST supply Total 4. Outward supplies 4.1 Inter-State supplies (Net Supply for the month) (Amount in Rs. for all Tables) Amount 3 Rate Taxable Value Amount of Tax Integrated Tax CESS 1 2 3 4 A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise] B. Supplies attracting reverse charge-Tax payable by recipient of supply C. Ze....
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....ESS 2 3 4 Tax 5 6 7 8 9 10 (I) On account of supplies received and debit notes/credit notes received during the current tax period (a) Inputs (b) Input services (c) Capital goods (II) On account of amendments made (of the details furnished in earlier tax periods) (a) Inputs (b) Input services (c) Capital goods 7. Addition and reduction of amount in output tax for mismatch and other reasons Description Add to or reduce from Amount output liability Integrated tax Central State / CESS tax UT tax 1 2 3 4 5 (a) ITC claimed on mismatched/duplication of invoices/debit notes Add (b) Tax liability on mismatched credit notes Add Reclaim on rectification of mismatched invoices/Debit (c) Reduce Notes (d) Reclaim on rectification of mismatch credit note Reduce (e) Negative tax liability from previous tax periods Reduce (f) Tax paid on advance in earlier tax periods and adjusted Reduce with tax on supplies made in current tax period (g) Input Tax credit reversal/reclaim Add/Reduce 300 8. Total tax liability Rate of Tax DELHI GAZETTE : EXTRAORDINARY PART IV] Taxable value Amount of tax Integrated tax Central tax State/UT Tax ....
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....ds 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 49. 11. GSTR-3 filed witho....
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....in addition to tax so assessed, you will also be liable to pay interest as per provisions of the Act. 4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment order. Signature Name Designation FORM GSTR-3B [See rule 61(5)] Year Month 1. 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 Taxable Integrated Tax value 2 3 Central Tax 4 State/UT Tax Cess 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) 304 DELHI GAZETTE : EXTRAORDINARY PART IV] (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 1 Supplies made to Unregistered Persons Supplies made to Composition Taxable Persons Supplies made to UIN holders 4. Eligible ITC Place of Supply (State/UT) Total Taxable value 2 3 Amount of ....
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.... registered supplier (other than supplies attracting reverse charge) 4B. Inward supplies received from a registered supplier (attracting reverse charge) 4C. Inward supplies received from an unregistered supplier 4D. Import of service 5. Amendments to details of inward supplies furnished in returns for earlier tax periods in Table 4 [including debit notes/credit notes and their subsequent amendments] Details of original invoice GSTIN No. Date GSTIN No. Date Value Revised details of invoice Rate Taxable Amount Place of value supply (Name Integrated Central Tax Tax State/UT Tax Cess of State/ UT) 123456789 10 11 12 13 14 306 DELHI GAZETTE : EXTRAORDINARY 5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect 5B. Debit Notes/Credit Notes [original)] 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 Central Tax State/UT Tax 2 3 4 Rate 7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. ....
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....Designation/Status 308 Instructions:- 1. Terms used: (a) GSTIN (b) TDS DELHI GAZETTE : EXTRAORDINARY Goods and Services Tax Identification Number Tax Deducted at Source PART IV] 2. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant tax period. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year and should be auto-populated in subsequent years. 4. Table 4 to capture information related to inward supplies, rate-wise: (i) 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-1and 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; (ii) (iii) (iv) Table 4D to capture import o....
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....e of State/UT) GSTIN No. Date GSTIN No. Date Value Integrated Central State/UT Cess Tax Tax Tax 2 3 4 5 6 7 8 9 10 11 12 13 14 5. TDS Credit received GSTIN of deductor Gross value Amount of tax 2 Central Tax 3 State/UT Tax 4 Form GSTR-5 [See rule 63] Return for Non-resident taxable person 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated Auto Populated (c) Validity period of registration 3. Inputs/Capital goods received from Overseas (Import of goods Year Month (Amount in Rs. for all Tables) Details of bill of entry Rate No. Date Value 1 2 3 4 Taxable value 5 Amount Integrated Tax 6 Cess Amount of ITC available Integrated Tax Cess 7 8 9 310 DELHI GAZETTE: EXTRAORDINARY 4. Amendment in the details furnished in any earlier return PART IV] Original details Revised details Differential ITC (+/_) Bill of entry Bill of entry Rate Taxable Amount value Amount of ITC available No Date No Date Value Tax Integrated Cess Integrated Cess Tax Integrated Cess tax 1 2 3 4 5 6 7 8 9 10 11 12 13 5. Taxable outward supplies made to registered....
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.... Tax (c) State/UT Tax (d) Cess 12. Interest, late fee and any other amount payable and paid Description 1 I Interest on account of |(a) Integrated tax Amount payable 2 (b) Central Tax (c) State/UT Tax (d) Cess II Late fee on account of (a) Central tax (b) State/UT tax Amount paid 3 6 312 DELHI GAZETTE : EXTRAORDINARY 13. Refund claimed from electronic cash ledger Description 1 Tax Interest 2 3 Penalty 4 Fee Other 5 6 Debit Entry Nos. 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) PART IV] 14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return] Description 1 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Tax paid in cash 2 Tax paid through ITC Integrated tax Interest Late fee Cess 3 4 5 6 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signatures of Authorised Signatory Name of Authorised Signatory Designation/Statu....
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....l be posted to the respective ledgers. Form GSTR-5A [See rule 64] Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India 1. GSTIN of the supplier- 2. (a) Legal name of the registered person - 3. 4. 5. (b) Trade name, if any - Name of the Authorised representative in India filing the return - Period: Month - Year- Taxable outward supplies made to consumers in India Place of supply (State/UT) 1 Rate of tax Taxable value 2 3 Integrated tax (Amount in Rupees) Cess 5A. Amendments to taxable outward supplies to non-taxable persons in India Month 1 Place of supply (State/UT) 2 Rate of tax Taxable value 3 4 6. Calculation of interest, penalty or any other amount Sr. No. Description 1 2 1. Interest 2. Others (Please specify) Total 4 5 (Amount in Rupees) Integrated tax Cess 5 6 Amount of tax due Integrated tax CESS 3 4 314 DELHI GAZETTE : EXTRAORDINARY 7. Tax, interest, late fee and any other amount payable and paid PART IV] Sr. No. Description Amount payable Debit Amount paid 1 2 Integrated tax 3 CESS 4 entry no. 5 ....
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....No. Date Integrated Central State Tax CESS Tax Tax 2 3 4 5 6 7 8 9 8A. Distribution of the amount of eligible ITC 8B. Distribution of the amount of ineligible ITC 316 DELHI GAZETTE : EXTRAORDINARY 9. Redistribution of ITC distributed to a wrong recipient (plus/minus) Original input tax credit distribution PART IV] Re-distribution of input tax credit to the correct recipient GSTIN ISD invoice detail ISD credit GSTIN ISD invoice Input tax credit redistributed of note original No. Date No Date of new recipient No. Date Integrated Central State CESS recipient Tax Tax Tax 1 2 3 4 5 6 7 8 9 10 11 12 9A. Distribution of the amount of eligible ITC 9B. Distribution of the amount of ineligible ITC 10. Late Fee On account of Central Tax State/UT tax Debit Entry No. 1 2 3 4 Late fee 11. Refund claimed from electronic cash ledger Description 1 (a) Central Tax (b) State/UT Tax Bank Account Details (Drop Down) Fee Other Debit Entry Nos. 2 3 4 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been conceal....
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....RAORDINARY 3. Details of the tax deducted at source PART IV] (Amount in Rs. for all Tables) GSTIN of deductee Amount paid to deductee on which tax is Amount of tax deducted at source deducted Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 4. Amendments to details of tax deducted at source in respect of any earlier tax period Original details Revised details Month GSTIN of deductee Amount paid to deductee on which tax is deducted GSTIN of deductee Amount paid to deductee on which tax is deducted Amount of tax deducted at source Integrated Central State/UT Tax Tax Tax 1234 5 6 7 8 5. Tax deduction at source and paid Description 1 Amount of tax deducted 2 Amount paid 3 (a) Integrated Tax (b) Central Tax (c) State/UT Tax 6. Interest, late Fee payable and paid Description 1 (I) Interest on account of TDS in respect of (a) Integrated tax (b) Central Tax (c) State/UT Tax (II) Late fee (a) Central tax (b) State / UT tax 7. Refund claimed from electronic cash ledger Description (a) Integrated Tax (b) Central Tax (c) State/UT Tax Tax 2 Amount payable Amount paid 2 3 Interest Penalty Fee Other 3 4 5 6 Debit Entry....
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....ount of tax collected at source Net amount Integrated Tax Central State/UT Tax Tax liable for TCS 1 2 3 4 5 6 7 8 9 4A. Supplies made to registered persons 4B. Supplies made to unregistered persons 5. Details of interest On account of 1 Amount in default 2 Amount of interest Integrated Tax 3 Central Tax 4 State/UT Tax 5 Late payment of TCS amount 6. Tax payable and paid Description (a) Integrated Tax (b) Central Tax (c) State/UT Tax 7. Interest payable and paid Description 1 (a) Integrated tax (b) Central Tax (c) State/UT Tax Tax payable 2 Amount paid 3 Amount of interest payable Amount paid 2 3 [PART IV DELHI GAZETTE : EXTRAORDINARY 8. Refund claimed from electronic cash ledger Description Tax Interest Penalty Other Debit Entry Nos. 1 2 3 4 5 6 (a) Integrated tax (b) Central Tax 321 (c) State/UT Tax Bank Account Details (Drop Down) 9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submissions of return] Description 1 Tax paid in cash 2 Interest 3 (a) Integrated tax (b) Central Tax (c) State/UT Tax Verification I hereby solemnly affirm and declare th....
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....rvices Tax Practitioner (As mentioned in PAN) (ii) PAN (iii) Email Address (iv) Mobile Number Part-A State/UT- District - Note - Information submitted above is subject to online verification before proceeding to fill up Part-B. PART B [PART IV DELHI GAZETTE : EXTRAORDINARY 323 1. Enrolling Authority Centre State 2. State/UT 3. Date of application 4 Enrolment sought as: 5. Membership Number 5.1 5.2 5.3 6 Membership Type (drop down will change based the institute selected) Date of Enrolment / Membership Membership Valid upto Advocates registered with Bar (Name of Bar Council) Registration Number as given by Bar (1) Chartered Accountant holding COP (2) Company Secretary holding COP (3) Cost and Management Accountant holding COP (4) Advocate (5) Graduate or Postgraduate degree in Commerce (6) Graduate or Postgraduate degree in Banking (7) Graduate or Postgraduate degree in Business Administration (8) Graduate or Postgraduate degree in Business Management (9) Degree examination of any recognized Foreign University (10) Retired Government Officials 6.1 6.2 Date of Registration 6.3 Valid up to 7 7.1 7.2 Retired Government Officials ....
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....o appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Form GST PCT-04 [See rule 83(4)] Date- Signature Name (Designation) Reference No. Το Name Address Enrollment Number Order of rejection of enrolment as GST Practitioner This has reference to your reply dated in response to the notice to show cause dated Whereas no reply to notice to show cause has been submitted; or ---- Whereas on the day fixed for hearing you did not appear; or Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your enrolment is liable to be cancelled for following reason(s). 1. 2. The effective date of cancellation of your enrolment is >. Signature Name (Designation) Form GST PCT-05 [See rule 83(6)] Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner To The Authorised Officer Central Tax/State Tax. Sir/Madam PART-A I/We >: Sr. No. List of Activities Check box 1. To furnish details of outward and inward supplies 2. To furnish monthly, quarterly, annual or final return 3. To m....
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....s of the month of August that were found to be duplicates and have become payable in the return September filed by 20th October 2 August One Month B.3 Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42/43 and that have become payable in the return of September filed by 20th October 1) August C. C.1 Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and will become payable in the return for month of October to be filed 20th November 2 August Two Months C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return for October to be filed by 20th November 1 Septemb 2 par One Month C.3 Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violatio....
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....er used for discharging liability GSTIN/Temporary Id - Name (Legal) - Period From To Trade name, if any - (dd/mm/yyyy) Act - Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All â–¼ Description Type of Transaction Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) [Debit (DR) Tax (Payable)]/ Interest | Penalty Fee Others Total Tax [Credit (CR) (Paid)]/ (Amount in Rs.) Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Interest Penalty Fee Others Total Status (Stayed /Un- stayed) 1 2 3 4 5 6 Note - Reduction (RD)/ Refund adjusted (RF)/] 7 8 9 10 11 12 13 14 15 16 17 18 19 20 [PART IV 1. DELHI GAZETTE : EXTRAORDINARY 329 All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded accordingly. 2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly. 3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here. 4. Negative balance can occur for a....
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....erence No. 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 1. GSTIN- 2. Name (Legal) - 3. Trade name, if any 4. Address - 5. Period / Tax Period to which the credit relates, if any - 6. Ledger from which debit entry was made for claiming refund - 7. Debit entry no. and date - 8. Application reference no. and date - 9. No. and date of order vide which refund was rejected 10. Amount of credit. - Date - From To cash/credit ledger Sr. No. Act (Central Tax/State Tax Interest Amount of credit (Rs.) Penalty Fee Other Total Tax/UT Tax Integrated Tax/ CESS) 1 2 3 4 5 6 7 8 Signature Name Designation of the officer [PART IV Note - DELHI GAZETTE : EXTRAORDINARY 331 'Central Tax' stands for Central Goods and Services Tax; ‘State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States) Form GST PMT -04 [See rules 85(7), 86(6) & 87(12)] Application for intimation of discrepancy i....
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.... is being made will also be recorded under the head "description". 5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly. Date and time of deposit is the date and time of generation of CIN as reported by bank. 6. 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) Form GST PMT -06 [See rule 87(2)] Challan for deposit of goods and services tax CPIN > Date > Challan Expiry Date -- GSTIN > Email address > Name (Legal) Address > Mobile No. > > [PART IV DELHI GAZETTE : EXTRAORDINARY 333 Details of Deposit (All Amount in Rs.) Government Major Head Tax Interest Penalty Minor Head Fee Others Total Central Tax (----) Integrated Government of India Tax (----) State (Name) UT (Name) CESS (----) Sub-Total State Tax (----) Total Challan Amount UT Tax (----) Total Amount in words e-Payment Mode of Payment (relevant part will become act....
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....; '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). [PART IV DELHI GAZETTE : EXTRAORDINARY 335 FORM-GST-RFD-01 [See rule 89(1)] Application for Refund Select: Registered / Casual/ Unregistered/Non-resident taxable person GSTIN/Temporary ID: 1. 2. Legal Name: 3. Trade Name, if any: 4. Address: 5. Tax Period: From To 6. Amount of Refund Claimed: Act Tax Interest Penalty Fees Others Total Central Tax State Tax UT Tax Integrated Tax Cess Total 7. Grounds of Refund Claim: (select from the drop down): a. Excess balance in Electronic Cash ledger b. Exports of goods / services- With payment of Tax c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated d. On account of assessment/provisional assessment/ appeal/ any other order i. Select the type of Order: Assessment/ Provisional Assessment/ Appeal/ Others ii. Mention the following details: 8. e. f. 1. Order No. 2. Order Date 3. Order Issuing Authority 4. Payment R....
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....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 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, PART IV] [PART IV DELHI GAZETTE : EXTRAORDINARY For Inward Supplies: GSTR-2 (Table 4): 337 As per Tax Period Invoice details Integrated Tax GSTIN/ Name State (in case of unregistered No Date Value supplier Goods/ Services HSN (G/S) Taxable value UQC QTY of unregistered Rate supplier) Amt. (%) 2 3 4 5 6 7 24A 24B 8 9 10 State Tax/ UT Central Tax CESS Col. 20/21/22/23 Tax Col. 17 Col. 18 ....
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....ase of Services) GSTIN/ UIN Place Date Statement 4: Signature of Authorised Signatory (Name) Designation/ Status 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 Tax Period: Invoice details Integrated Tax State Tax/ UT Central Tax Tax No. Date Value services HSN Taxable UQC QTY Rate Amt. Rate Amt. Rate Amt. 1 2 3 4 5 6 7 23A 23B 8 9 10 10 11 12 13 [PART IV DELHI GAZETTE : EXTRAORDINARY 339 Cess Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22 ARE Date of Payment Details Rate (NA) Amt. No. Date Ref No. Date 14 15 16 17 18 19 20 21 22 23C 23D 23E 23F 23G Col. 16: POS (only if different from the location of recipient) Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No) Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax) Col. 19: Deemed Exports (Yes/No) Col. 20: whether supply attracts reverse charge (Yes/No) Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No) Col. 22: GSTIN of e-commerce operator (if applicable) Col. 23 C/D: ARE (Application for Removal....
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....se charge (Yes/No) Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none) Col. 20/21/22/23: Amount of ITC available Col. 24 C/D: ARE (Application for Removal of Export) Col. 24 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate) (*In case of Goods: ARE and Date of Receipt are mandatory) Place Date Signature of Authorised Signatory (Name) Statement 6: Designation/ Status Statement in case of Application filed under rule 89(2)(i) [Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid Order Details (issued in pursuance of Section 77 (1) and (2): Order No: GSTIN/ UIN Name (in case B2C) Invoice details No. Date Value Taxable Value Details of invoice covering transaction considered as intra-State / inter- State transaction earlier Integrated Central State Cess Tax Tax Tax Amt. Amt. Amt. Amt. of recipient) the location of recipient) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Place of Supply (only if different from the location Order Date: Transaction which were held inter State / intra-State supply subsequently Integrated Central Tax State Tax Tax Cess Place of Supply Amt. Amt. Amt. Amt. (only if ....
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....vised to file a fresh refund application after rectification of above deficiencies Date: Place: Signature (DSC): Name of Proper Officer: Designation: Office Address: [PART IV Sanction Order No: To DELHI GAZETTE : EXTRAORDINARY FORM-GST-RFD-04 [See rule 91(2)] Date: (GSTIN) (Name) (Address) Provisional Refund Order Refund Application Reference No. (ARN) Acknowledgement No. .Dated .Dated . Sir/Madam, 343 With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional basis: Sr. No Description i. Amount of refund claimed 11. 10% of the amount claimed as refund (to be sanctioned later) 111. Balance amount (i-ii) iv. Amount of refund sanctioned V. Bank Details Bank Account No. as per application vi. Name of the Bank vii. Address of the Bank/Branch viii. IFSC 1X. MICR Date: Place: Central State Tax Tax UT Tax Integrated Tax Cess Payment Advice No: - Date: To PAO/ Treasury/RBI/ Bank Refund Sanction Order No. Order Date.. GSTIN/UIN/Temporary ID <> Name: <> Refund Amount (as per Order): FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5) & 94] Payment Advice Signat....
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.... to Consumer Welfare Fund under sub-section (...) of Section (...) of to M/s having GSTIN under sub-section (...) of Date: Place: Reference No. To (GSTIN/UIN/Temp. ID No.) (Name) (Address) Acknowledgement No. Sir/Madam, FORM-GST-RFD-07 Signature (DSC): Name: Designation: Office Address: [See rule 92(1), 92(2) & 96(6)] Date: Dated Order for Complete adjustment of sanctioned Refund Part-A . With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details below: 346 Refund Calculation i. Amount of Refund claimed ii. DELHI GAZETTE : EXTRAORDINARY Integrated Central Tax Tax State Tax UT Tax Net Refund Sanctioned on Provisional Basis (Order No...date) 111. Refund amount inadmissible rejected > iv. Refund admissible (i-ii-iii) V. Refund adjusted against outstanding demand (as per order no.) under existing law or under this law.. Demand Order No...... date...... vi. Balance amount of refund Nil Nil PART IV] Cess Nil I hereby, order that the amount of claimed / a....
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....UIN 3. Name of business (Legal) 4. Trade name, if any 5. Reply to the notice 6. List of documents uploaded FORM-GST-RFD-09 [See rule 92(3)] Reply to show cause notice Date of issue Date: 348 7. Place Date DELHI GAZETTE: EXTRAORDINARY PART IV] Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date --- DD/MM/YYYY Signature of Authorised Signatory Name Designation/Status Signature of Authorised Signatory (Name) Designation/ Status FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN 2. Name : 3. Address 4. Tax Period (Quarter) : From To 5. Amount of Refund Claim : Central Tax State Tax UT Tax Integrated Tax Cess Total 6. Details of Bank Account: a. Bank Account Number b. Bank Account Type C. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR 7. Reference number and date of furnishin....
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....esignation 3. Details of notice vide which additional information sought Notice No. Notice date 4. Reply 5. Documents filed 6. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation/Status Date Reference No.: To GSTIN- Name - Address - Application Reference No. (ARN) Form GST ASMT -04 [See rule 98(3)] Dated Date Order of Provisional Assessment This has reference to your application mentioned above and reply dated-------, furnishing information/documents in support of your request for provisional assessment. Upon examination of your application and the reply, the provisional assessment is allowed as under: > [PART IV DELHI GAZETTE : EXTRAORDINARY 351 The provisional assessment is allowed subject to furnishing of security amounting to Rs. form of - (mode) and bond in the prescribed format by - (date). (in words) in the Please note that if the bond and security are not furnished within the stipulated date, the provisional assessment order will be treated as null ....
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....shed such guarantee by depositing with the Commissioner the bank guarantee as aforementioned; 352 DELHI GAZETTE: EXTRAORDINARY PART IV] The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of provisional assessment under section 60; And if all dues of Integrated tax/ Central tax/ State tax/ Union territory tax or other lawful charges, which shall be demandable after final assessment, are duly paid to the Government along with interest, if any, within thirty days of the date of demand thereof being made in writing by the said Officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from the amount of bank guarantee or by endorsing his rights under the above-written bond or both; I/We further declare that this bond is given under the orders of the Central Government/ State Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have bee....
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....ereinabove 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 - Reference No.: To GSTIN Name Address Form GST ASMT -09 [See rule 98(7)] Date Application Reference No. [---- dated Order for release of security or rejecting the application This has reference to your application mentioned above regarding release of security amounting to Rs. Rupees (in words)]. Your application has been examined and the same is found to be in order. The aforesaid security is hereby released. Or Your application referred to above regarding release of security was examined but the same was not found to be in order for the following reasons: > Therefore, the application for release of security is rejected. Reference No.: To GSTIN: Name: Address: Tax period - Form GST ASMT -10 [See rule 99(1)] Date: F.Y.- Signature Name Designation Date Notice for intimating discrepancies in the return after scrutiny This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have been noticed: > [PART IV DELH....
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.... the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are also informed that if you furnish the return within a period of 30 days from the date of service of this order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be initiated against you after the aforesaid period to recover the outstanding dues. Reference No: To Name Address Tax Period -- Form GST ASMT -14 [See rule 100(2)] F.Y. Date: Signature Name Designation Show Cause Notice for assessment under section 63 of the It has come to my notice that you/your company/firm, though liable to be registered under section Act, have/has failed to obtain registration and failed to discharge the tax and other liabilities under the said Act as per the details given below: [PART IV DELHI GAZETTE : EXTRAORDINARY 357 OR Brief Facts - Grounds - Conclusion - It has come to my notice that your registration has been cancelled under sub-section (2) of section 29 with effect from and that you are liable to pay tax for the above mentioned period. --- Th....
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....ny document showing the detail of the goods. Therefore, I proceed to assess the tax due on such goods as under: Introduction Discussion & finding Conclusion Amount assessed and payable (details at Annexure) Sr. No. Tax Period Act Tax Interest, Penalty Others (Amount in Rs.) Total if any 1 2 3 4 5 6 7 8 Total Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are hereby directed to make the payment by > failing which proceedings shall be initiated against you to recover the outstanding dues. 1. GSTIN /ID 2. Name Form GST ASMT - 17 [See rule 100(4)] Application for withdrawal of assessment order issued under section 64 3. Details of the order 4. Tax Period, if any 5. Grounds for withdrawal Reference No. Date of issue of order Signature Name 6. 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 therefrom. Signatur....
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....tate/UT tax Cess Tax Interest Any other amount [Upload pdf file containing audit observation] You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated against you under the provisions of the Act. Reference No.: To, GSTIN Name Address Form GST ADT - 03 [See rule 102(1)] Date: Signature Name Designation. Tax period - F.Y.(s) - Communication to the registered person for conduct of special audit under section 66 Whereas the proceedings of scrutiny of return /enquiry/investigation/........ are going on; And whereas it is felt necessary to get your books of account and records examined and audited by ....(name), chartered accountant / cost accountant nominated by the Commissioner; You are hereby directed to get your books of account and records audited by the said chartered accountant / cost accountant. Signature Name Designation [PART IV DELHI GAZETTE : EXTRAORDINARY Reference No.: To, GSTIN Name Address Form GST ADT - 04 [See rule 102(2)] Date: 361 Information of Findings upon Special Audit has been examined by ....
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....thin the meaning of that term Question(s) on which advance ruling is required Statement of relevant facts having a bearing on the question(s) raised. Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant's view point and submissions on issues on which the advance ruling is sought). 17. I hereby declare that the question raised in the application is not (tick) - 18. Already pending in any proceedings in the applicant's case under any of the provisions of the Act Already decided in any proceedings in the applicant's case under any of the provisions of the Act Payment details Challan Identification Number (CIN) - Date - VERIFICATION (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 Signature Name of Applicant/Authorised Signatory Designation/Status [PART IV DELHI GAZETTE....
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....he jurisdictional officer / concerned officer wishes to be heard Yes/No in person? 9. Facts of the case (in brief) 10. Grounds of Appeal Prayer In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, may be pleased to: a. set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling as prayed above; b. grant a personal hearing; and C. pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case. VERIFICATION (name in full and in block letters), son/daughter/wife of do hereby (designation) and that I solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents are correct. I am making this application in my capacity as am competent to make this application and verify it. Place Date Signature Name and designation of the concerned officer/jurisdictional officer Form GST APL - 01 [See rule 108(1)] Appeal to Appellate Authority 1. GSTIN/Temporary ID/UIN - 2. Legal name of the appellant - 3. Trade name, if any - 4. Address 5. Order no. - Order date - 6. 7. Designation a....
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....17. If 'Yes' in item 17 – - Yes/No [PART IV DELHI GAZETTE : EXTRAORDINARY (a) Period of delay - (b) Reasons for delay - Verification 367 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: Form GST APL - 02 [See rule 108(3)] Acknowledgment for submission of appeal Your appeal has been successfully filed against 1. Reference Number- 2. Date of filing- 3. Time of filing- 4. Place of filing- 5. Name of the person filing the appeal- 6. Amount of pre-deposit- 7. Date of acceptance/rejection of appeal- 8. Date of appearance- 9. Court Number/ Bench Place: Date: Date: Court: Bench: Name of the Applicant: Signature> Name: Designation: On behalf of Appellate Authority/Appellate Tribunal/ Commissioner / Additional or Joint Commissioner 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- 368 2. 3. Order no. Date- 4. 5. ....
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....d classification of goods/ services in dispute (iii) Period of dispute (iv) Amount under dispute: Description a) Tax/Cess b) Interest c) Penalty d) Fees e) Other charges Central tax State/ UT tax Integrated tax Cess 370 DELHI GAZETTE : EXTRAORDINARY PART IV] 9. (v) Market value of seized goods Whether the appellant wishes to be heard in person? 10. Statement of facts 11. Grounds of appeal 12. Prayer 13. Details of demand created, disputed and admitted Particulars of demand 14. rejected >, if any (A) d) Fees e) Other charges a) Tax/Cess Particulars Central tax State/UT tax Integrated Cess Total amount tax a) Tax/ Cess Amount demanded/ b) Interest c) Penalty Amount b) Interest under dispute (B) d) Fees e) Other charges a) Tax/ Cess b) Interest Amount admitted > (C) d) Fees e) Other charges Details of payment of admitted amount and pre-deposit: (a) Details of amount payable : Particulars Central State/UT tax tax Integrated tax Cess Total amount Tax/ Cess Interest a) Admitted amount Penalty Fees Other charges b) Pre-deposit (20% Tax/ Cess of disputed tax) [PART IV DELHI GAZETT....
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....upply - Yes No In case of cross-objections filed by a person other than the Commissioner of State/UT tax/Central tax Name of the Adjudicating Authority- (i) (ii) Order Number and date of Order- (iii) GSTIN/UIN/Temporary ID- (iv) Amount involved: Head Integrated Tax Interest tax Central tax Penalty Refund Total State/UT tax Cess 15 Details of payment Head Tax Interest Penalty Refund Total Central tax 16 State/UT tax Integrated tax Cess Total In case of cross-objections filed by the Commissioner State/UT tax/Central tax: [PART IV DELHI GAZETTE : EXTRAORDINARY (i) Amount of tax demand dropped or reduced for the period of dispute (ii) (iii) (iv) 17 18 Amount of interest demand dropped or reduced for the period of dispute Amount of refund sanctioned or allowed for the period of dispute Whether no or lesser amount imposed as penalty TOTAL Reliefs claimed in memorandum of cross-objections. Grounds of Cross objection Verification I. the respondent, do hereby declare that what is stated above is true to the best of my information andbelief. Verified today, the day of 20... Place: Date: Signature> 373 Name of the Applicant/ O....
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.... related to grounds of appeal Verification I, , hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Form GST TRAN - 1 [See rule 117(1), 118, 119 & 120] Transitional ITC/ Stock Statement Name: Designation/Status: 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) Amount of Cenvat credit carried forward to electronic credit ledger as central tax [Section 140(1) and Section 140(4)(a)] Sl. No. Registration No. Tax period to which under existing law (Central Excise and Service Tax) 1 2 the last return filed under the existing law pertains 3 Date of filing of the return specified in Column No. 3 Balance cenvat credit carried forward in the said last return 4 5 Cenvat Credit admissible as ITC of central tax in accordance with transitional provisions....
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....40(3), 140(4)(b), 140(5) and 140(6). (a) 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 Sr. No. HSN (at 6 digit level) Unit Qty. Value 1 2 3 4 5 Eligible Duties paid on such inputs 6 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) – Credi in terms of Rule 117 (inputs [PART IV DELHI GAZETTE : EXTRAORDINARY (b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5): Name of Invoice the supplier number Invoice date Description Quantity UQC Value Eligible duties and taxes VAT/[ET] 377 Date on which entered in recipients books of account 1 2 3 4 5 6 7 8 9 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 SG....
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....ils of goods with Agent Description Unit Quantity Value Input Tax to be taken 1 2 3 4 5 6 7 b. Details of goods held by the agent Sr. GSTIN of Principal No. 1 Details of goods with Agent Description Unit 2 3 4 Quantity 5 Value Input Tax to be taken 6 7 11. Details of credit availed in terms of Section 142 (11 (c)) Sr. No. Registration No of VAT Service Tax Registration No. No. Invoice/document Invoice/ document date Tax Paid 1 2 3 4 Total 5 6 VAT paid Taken as SGST Credit or Service Tax paid as Central Tax Credit 12. Details of goods sent on approval basis six months prior to the appointed day (section 142(12)) 7 Sr Document No. No. Document date GSTIN No. of recipient, (if applicable) Name & address of HSN recipient Details of goods sent on approval basis Description Unit Quantity Value 1 2 3 4 5 6 7 8 9 10 Total Verification (by authorised signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Place: Date: Signature Name of Authorised Signatory Designation/Statu....