The Delhi Goods and Services Tax (Second Amendment) Rules, 2017.

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....r 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 quality; if the value is not determinable under clause (a) or c....

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....er 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 percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost ....

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.... 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 for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of servi....

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....akes 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 the amount received for supply he provides on his own account. Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B....

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....vailed 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 are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person. (3) No input tax credit shall be availed by a registered person in respect of any tax t....

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....utable 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 input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules; the Input Service Distributor shall, in accordance with t....

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...., 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 (d), and the amount so apportioned shall be- (i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or (ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of credi....

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....on (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 credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal. (2) The amount of credit in the case of supply of capital goods or plant and machinery, fo....

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....T₁'; [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 'T₂'; (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 'C₁' and calculated as- C₁ = T- (T₁+T2+T3); (f) the amount of input tax credit attributable to inputs and input services intended to be used exclusively for effecting supplies other than exempted but including zero rated supplies, be denoted as 'T4'; (g) ‘T₁', ‘T₂, ‘T3' and 'T4' shall be determined and declared by the registered person at the invoice level in FORM GSTR-2; (h) input tax credit left after attribution of input tax credit under clause (g) shall be called common credit, be denoted as 'C2' and calculated as- C2=C1- T4; (i) the amount of input tax credit attributable towards exempt supplies, be denoted as ‘D₁' a....

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....aid sub-rule and- (a) where the aggregate of the amounts calculated finally in respect of 'D₁' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D₁' and 'D₂', 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 under sub-rule (1) in respect of ‘D₁' and 'D₂' exceeds the aggregate of the amounts calculated finally in respect of ‘D₁' and 'D₂', such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year to which such credit relates. 43. Manner of determination of input tax credit in respect of capi....

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....it 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- T₁= (E÷F) x Tr where, 'E' is the aggregate value of exempt supplies, made, during the tax period, and 'F' is the total turnover of the registered person during the tax period: Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated; Explanation.- For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any d....

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....TR-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 and the same shall be furnished in FORM GSTR-1. 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- (1) The inputs, semi- finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker. (2) The challan issued by the principal to the job worker shall contain the details specified in rule 55. (3) The details of challans in respect of goods dispatched to a job wor....

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....s 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 of supply along with the name of the State, in the case of a supply in the course of inter-State trade or commerce; (0) address of delivery where the same is different from the place of supply; (p) whether the tax is payable on reverse charge basis; and (q) signature or digital signature of the supplier or his authorised representative: (i) Provided that the Commissioner may, on the recommendations of the Council, by notification, specify- the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to men....

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....inct 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) The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner, namely,- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; and (b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER. (3) The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1. 49. Bill of supply.- A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,- ེ༧ (a) (b) name, address and Goods and Services Tax Identification Number of ....

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.... 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 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 its issue; name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; number and date of receipt voucher issued in accordance with the provisions of rule 50; description of goods or services in respect of which refund is made; amount of refund made; (c) (d) (e) (f) (g) (h) (i) (j) whether the tax is payable on reverse charge basis; and (k) signature or digital signature of the supplier or his authorised representative. rate of tax (....

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....ce 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 of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration: Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period: Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act. (3) Any invoice or debit note issued in pursuance of any tax payable in accordan....

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.... 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 or not serially numbered, and whether or not containing the address of the recipient of service but containing other information as mentioned under rule 46. (5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53. 55. Transportation of goods without issue of invoice.- (1) For the (a) (b) (c) purposes of- supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, transportation of goods for job work, transportation of goods for reasons other than by way of supply, or (d) such other supplies as may be notified by the Commissioner, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice ....

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....ong 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 accounts of stock in respect of goods received and supplied by him, and such accounts shall contain particulars of the opening balance, receipt, supply, goods lost, stolen, destroyed, written off or disposed of by way of gift or free sample and the balance of stock including raw materials, finished goods, scrap and wastage thereof. (3) Every registered person shall keep and maintain a separate account of advances received, paid and adjustments made thereto. (4) Every registered person, other than a person paying tax under section 10, shall keep and maintain an account, containing the details of tax payable (including tax payable in accordance with the provisions of sub-section (3) and sub- section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period. (5) Every registe....

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....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 quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste and by products thereof. (13) Every registered person supplying services shall maintain the accounts showing quantitative details of goods used in the provision of services, details of input services utilised and the services supplied. (14) Every registered person executing works contract shall keep separate accounts for works contract showing- 252 € (b) (c) (d) DELHI GAZETTE : EXTRAORDINARY the names and addresses of the persons on whose behalf the works contract is executed; PART IV] description, value and quantity (wherever applicable) of goods or services received for the execution of works contract; description, value and quantity (wherever applicable) of goods or services utilized in the execution of works contract; the details of payment received in respect of each works contract; and (e) the names and add....

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.... 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 through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person. (2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory. (3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner. (4) Subject to the provisions of rule 56,- (a) any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him alongwith the Goods and Services Tax Identification Number of the registered consigner and consignee for each of his branches. (b) every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the period for wh....

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....tered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38. (2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2. (3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level. (4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non-tax....

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....ry registered person furnishing the return under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3. (4) A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54. (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner. 62. Form and manner of submission of quarterly return by the composition supplier.—(1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and ....

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.... the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier. 64. Form and manner of submission of return by persons providing online information and database access or retrieval services.- Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof. [PART IV 65. DELHI GAZETTE : EXTRAORDINARY 255 Form and manner of submission of return by an Input Service Distributor.- Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner. 66. Form and manner of submission of return by a....

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....e extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein. Explanation. For the purposes of this rule, it is hereby declared that ― (i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-2 that were accepted by the recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the corresponding supplier has furnished a valid return; (ii) The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by the corresponding supplier. 70. Final acceptance of input tax credit and communication thereof.- (1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal. (2) The claim of input tax credit in respect of any tax period which had been communicated ....

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....output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:- Goods and Services Tax Identification Number of the supplier; (a) (b) Goods and Services Tax Identification Number of the recipient; (c) credit note number; (d) credit note date; and (e) tax amount: Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein. Explanation. For the purposes of this rule, it is hereby declared that - (i) the claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2 without amendment shall be treated as matched if the said recipient has furnished a valid return. (ii) the....

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.... shown in his return 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 - 76. (i) rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient; (ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier. Claim of reduction in output tax liability more than once.- The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal. 77. Refund of interest paid on reclaim of reversals.- The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future l....

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....under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A. 258 (1) DELHI GAZETTE : EXTRAORDINARY PART IV] Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B. (2) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. 81. Final return.- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner. 82. Details of i....

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....final examination of the Institute of Cost Accountants of India; or final examination of the Institute of Company Secretaries of India. (2) On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner. (3) The enrolment made under sub-rule (2) shall be valid until it is cancelled: Provided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council: [PART IV DELHI GAZETTE : EXTRAORDINARY 259 Provided further that no person to whom the provisions of clause (b) of sub-section (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date. (4) If any goods and ser....

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....ered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same. (9) Any registered person opting to furnish his return through a goods and services tax practitioner shall- (a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and (b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct. The goods and services tax practitioner shall- (10) (a) prepare the statements with due diligence; and (b) affix his digital signature on the statements prepared by him or electronically verify using his credentials. (11) A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8). 84. Conditions for purposes of appearance.- (1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un- regist....

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....axable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly. (7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. 86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall be credited to the said ledger. (2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of section 49. (3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim shall be debited in the said ledger. (4) If the refund so filed is rejected, either fully or partly, the amount debited under sub-rule (3), to the extent of rejection, shall be re-....

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....during any investigation or enforcement activity or any ad hoc deposit: Provided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Explanation.- For the purposes of this sub-rule, it is hereby clarified that for making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment. (4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal. (5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made: Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan. (6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number shall be generated by the....

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....umber shall be generated at the common portal for each credit in the electronic liability register for reasons other than those covered under sub-rule (2). Chapter X Refund 89. Application for refund of tax, interest, penalty, fees or any other amount.- (1)Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be: Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the - (a) supplier of goods after such goods have been admitted in full in the Special Econ....

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....the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer; (g) a statement containing the number and date of invoices along with such other evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports; (h) a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of the rate of tax on the inputs being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies; (i) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of the finalisation of provisional assessment; [PART IV DELHI GAZETTE : EXTRAORDINARY 263 a statement showing the details of transactions considered as intra-State suppl....

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....nt period without payment of tax under bond or letter of undertaking; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period; (E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under sub-section (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during the relevant period; (F) "Relevant period" means the period for which the claim has been filed. In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula - Maximum Refund Amount = {(Turnover of inverted....

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....er scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90. (3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub- rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 92. Order sanctioning refund.- (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section....

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....ted under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger. (2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03. [PART IV DELHI GAZETTE : EXTRAORDINARY 265 Explanation. For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal. 94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 95. Refund of....

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....exported out of India. (3) Upon the receipt of the information regarding the furnishing of a valid return in FORM GSTR-3 from the common portal, the system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities. (4) The claim for refund shall be withheld where,- (a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or (b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962. (5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax,....

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.... of five years in viable and useful research activity which has made, or is likely to make, significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or the State Government may make an application for a grant from the Consumer Welfare Fund: Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a complainant in a consumer dispute, after its final adjudication. (7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary, but the Committee shall not consider an application, unless it has been inquired into in material details and recommended for consideration accordingly, by the Member Secretary. (8) The Committee shall have powers - (a) (b) (c) (d) (e) (f) B (h) (i) (j) to require any applicant to produce before it, or before a duly authorised Officer of the Government such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application; to require any applicant to allow entry and inspection of any premises, from which activities claimed....

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.... the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires. (3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty five per cent. of the amount covered under the bond. (4) The registered person shall execute a bond in accordance with the provisions of sub-section (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under sub- rule (3): Provided that a bond furnished to the proper officer under the Central Goods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the Act and the rules made thereunder. Explanation.- For the purposes of this rule, the expression “amount” shall include the amount of integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the transaction. (5) Th....

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....rnish his reply, if any, pass an order in FORM GST ASMT-15. (3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16. (4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17. (5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18. 268 DELHI GAZETTE : EXTRAORDINARY PART IV] 101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof. (2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section. (3) The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books of account are maintained and the returns....

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.... appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specified in section 49. (2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal. (3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,- (a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and (b) in the case of an applicant, in the manner specified in rule 26. 107. Certification of copies of the advance rulings pronounced by the Appellate Authority. - A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to- (a) the applicant and the appellant; (b) the concerned off....

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....notified by the Registrar, in FORM GST APL-05, on the common portal and a provisional acknowledgement shall be issued to the appellant immediately. (2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06. (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. (4) A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the Registrar: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the 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 purposes o....

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....der sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission. (3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity - (a) to examine the evidence or document or to cross-examine any witness produced by the appellant; or (b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1). (4) Nothing contained in this rule shall affect the power of the Appellate Authority or the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal. 113. Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. (2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand co....

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....ollowing particulars in respect of every item of capital goods as on the appointed day- (i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and (ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day; (b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-section (6) or sub-section (8) of section 140, specify separately the details of stock held on the appointed day; (c) in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:― the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law; the description and value of the goods or services; (i) (ii) (iii) the quantity in case of goods and the unit or unit quantity code thereof; (iv) the amount of eligible taxes and duties or, as the case may be, the value added tax [or entry tax] charged by the supplier in respect of the goods or services; and (v) the date on whic....

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....ery person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within a period of ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon. 119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of sub-section(14) of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day. 272 DELHI GAZETTE : EXTRAORDINARY PART IV] 120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1. 121. Recovery of credit wrongly availed.- The amount credited under sub-rule (3) of rule 117 m....

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....lected as the Chairman, if he has attained the age of sixty- two years. The Technical Member of the Authority shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment: Provided that person shall not be selected as a Technical Member if he has attained the age of sixty-two years. Secretary to the Authority.- The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority. 126. Power to determine the methodology and procedure.- The Authority may determine the methodology and procedure for determination as to whether the reduction in rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices. 127. Duties of the Authority.- It shall be the duty of the Authority,- (i) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices; (ii) to identi....

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....ation and collect evidence necessary to determine whether the benefit of reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices. (3) The Director General of Safeguards shall, before initiation of investigation, issue a notice to the interested parties containing, inter alia, information on the following, namely:- (4) (a) the description of the goods or services in respect of which the proceedings have been initiated; (b) summary of statement of facts on which the allegations are based; and (c) the time limit allowed to the interested parties and other persons who may have information related to the proceedings for furnishing their reply. The Director General of Safeguards may also issue notices to such other persons as deemed fit for fair enquiry into the matter. (5) The Director General of Safeguards shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings. (6) The Director General of Safeguards shall complete the investigation within a period of three months of receipt of refer....

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....hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties. (3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order - 134. (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount including interest not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified under the Act; and (d) cancellation of registration under the Act. Decision to be taken by the majority.- If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the....

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....nder section 18 (1)(b)] 6. Date on which goods or services becomes taxable [For claim made under section 18 (1)(d)] 7. Claim under section 18 (1) (a) or section 18 (1) (b) Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed 275 Sr. GSTIN/ Invoice * Registration No. under CX/ Description of inputs held in Unit Quantity Code Quantity Value Amount of ITC claimed (Rs.) No. Date VAT of stock, inputs (UQC) supplier (As adjusted by debit note/credit note) Central State UT Integrated Cess Tax Tax Tax Tax contained in semi- finished or finished goods held in stock 1 2 3 4 5 6 7 8 9 10 11 12 13 7 (a) Inputs held in stock 7 (b) Inputs contained in semi-finished or finished goods held in stock *In case it is not feasible to identify invoice, the principle of first-in-first out may be followed. 8. Claim under section 18 (1) (c) or section 18 (1)(d) 276 DELHI GAZETTE : EXTRAORDINARY PART IV] Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed Sr. GSTIN/ Registration Invoice */ Bill of Description of inputs held in No. under CX/ entry stock, inputs Unit Quantity....

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.... for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi- finished and finished goods held in stock and capital goods under sub-section (4) of section 18 1. GSTIN 2. Legal name 3. Trade name, if any 4(a). Details of application filed to opt for composition scheme (i) Application reference number (ARN) (ii) Date of filing [ applicable only for section 18 (4)] 4(b). Date from which exemption is effective [ applicable only for section 18 (4)] 5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be paid under section 18(4). Sr. GSTIN/ No. Registration *Invoice /Bill of Description of inputs under CX/ entry held in Unit Quantity Code Qty Value** (As Amount of ITC claimed (Rs.) VAT of supplier stock, (UQC) adjusted by debit No. Date inputs contained note/credit Central State UT note) Tax Tax Tax Integrated Cess Tax 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 st....

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....2 unregistered 3 4 5 6 7 8 9 10 11 12 13 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 1 (a) Legal name Signature Name of Authorised Signatory Designation/Status.. Form GST ENR-01 [See rule 58(1)] Application for Enrolment u/s 35 (2) [only for un-registered persons] (b) Trade Name, if any (c) PAN (d) Aadhaar (applicable in case of proprietorship concerns only) 2. Type of enrolment Transporter Godown owner/operator Cold storage owner/operator Constitution of Business (Please Select the Appropriate) 3. (i) Proprietorship (v) Public Limited Company (iii) Hindu Undivided Family (vii) Government Department (ii) Partnership Warehouse 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. J....

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....number give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. [PART IV DELHI GAZETTE : EXTRAORDINARY 283 13. List of documents uploaded (Identity and address proof) 14. 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: 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) G....

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....ments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof] Details of original Revised details of document or details Rate Taxable Amount document of original Debit/Credit Notes or refund vouchers GSTIN Inv. Inv. GSTIN Invoice Shipping bill Value No. Date No. Date No. Date Place of Value supply Integrated 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 att....

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....f and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place Date Instructions - Signature Name of Authorised Signatory Designation/Status.. 1. Terms used: a. GSTIN 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 sup....

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....would, be created from this Table. 10. In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank. 11. Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking (LUT)) needs to be reported under “0” tax amount 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 ....

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....upto Rs. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr. [PART IV DELHI GAZETTE : EXTRAORDINARY Form GSTR-1A [See rule 59(4)] Details 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 orig....

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....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 supplies received Description Value of supplies received from Nil Rated supply 4 Non GST supply 5 Composi....

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.... 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 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. Name of Authorised Signatory Designation/Status Instructions - 1. Terms used: a. GSTIN : Goods and Services Tax Identification Number b. UIN : Unique Identity Nu....

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....hich 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 columns are not applicable in case of tax deducted at source in Table 9. 10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission of its return in Form GSTR-3. 11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose. 12. Information of advance pa....

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....o 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. Zero rated supply made with payment of Integrated Tax D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS- [Rate wise] GSTIN of e-commerce operator 298 DELHI GAZETTE : EXTRAORDINARY 4.2 Intra-State supplies (Net supply for the month) Rate Taxable Value PART IV] Amount of Tax Central Tax State/UT Tax Cess 3 4 5 1 2 A. Taxable supplies (other than reverse charge) [Tax Rate wise] B. Supplies attracting reverse charge- Tax payable by the recipient of supply C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator att....

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....ion 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 CESS 2 3 4 5 6 8A. On outward supplies 8B. On inward supplies attracting reverse charge 8C. On account of Input Tax Credit Reversal/reclaim 8D. On account of mismatch/ rectification/other reasons 9. Credit of TDS and TCS Amount Integrated tax Central tax 1 2 3 State/ UT Tax 4 (a) TDS (b) TCS 10. Interest liability (Interest as on...... ..) On account of Output liability claimed on on mismatched mismatch invoice ITC On Undue excess account claims or exces of other reduction ITC [refer sec reversal 50(3)] Credit of interest on rectification of mismatch Interest liability carry forward Delay in payment of tax Total interest liability 2 3 4 5 6 7 8 9 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 11. Late Fee On account of Central Tax State/UT tax 1 2 3 Late fee [PART IV 12.....

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....edit 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 without discharging complete liability will not be treated as valid return. 12. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the remaining liability, then he has to file the Part B of GSTR-3 again. 13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period have been discharged. 14. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on filing of valid GSTR 3. Reference No: To GSTIN Name Address Form GSTR - 3A [See rule 68] Date: [PART IV Tax Period - DELHI GAZETTE : EXTRAORDINARY Notice to return defaulter u/s 46 for not filing return Type of Return - 303 Being a registered taxpayer, you are required to furnish return for the supplies made or received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not filed the said return till date. 2. You are, therefore, requ....

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....Persons Supplies made to UIN holders 4. Eligible ITC Place of Supply (State/UT) Total Taxable value 2 3 Amount of Integrated Tax 4 Details (A) ITC Available (whether in full or part) (1) Import of goods (2) Import of services (3) Inward supplies liable to reverse charge (other than 1 & 2 above) (4) Inward supplies from ISD (5) All other ITC (B) ITC Reversed (1) As per rules 42 & 43 of CGST Rules (2) Others (C) Net ITC Available (A) - (B) (D) Ineligible ITC (1) As per section 17(5) (2) Others Integrated Tax 2 Central Tax 3 State/UT Tax Cess 4 5 5. Values of exempt, nil-rated and non-GST inward supplies Nature of supplies 1 Inter-State supplies Intra-State supplies 2 3 From a supplier under composition scheme, Exempt and Nil rated supply Non GST supply 6.1 Payment of tax Description Tax payable Integrated Tax Paid through ITC Central Tax State/UT Tax Cess Tax paid TDS./TCS Tax/Cess paid in cash 1 2 3 4 5 6 7 8 Integrated Tax Central Tax State/UT Tax Cess 6.2 TDS/TCS Credit TDS TCS Details 1 Interest Late Fee Integrated Tax Central Tax State/UT Tax 2 3 4 10 [PART IV DELHI GAZETTE : EXTRAORDINARY 305 Verification (by Authorised signatory) I hereby solemnly affirm and declare that the i....

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....x State/UT tax Turnover Central Tax State/UT Tax 1 2 3 4 5 6 7 8 8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply PART IV] Rate Gross Advance Paid 2 Place of supply (Name of State /UT) 3 Amount Integrated Tax Central Tax State/UT Tax Cess 4 5 6 7 1 (I) 8A. Information for the current quarter Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 8A (1). Intra-State supplies (Rate Wise) 8A (2). Inter-State Supplies (Rate Wise) 8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [reflected in Table 4 above] (tax amount to be reduced from output tax liability) 8B (1). Intra-State Supplies (Rate Wise) 8B (2). Intra-State Supplies (Rate Wise) II Amendments of information furnished in Table No. 8 (I) for an earlier quarter Amendment relating to information furnished in S. No.(select) Year Quarter 8A(1) 8A(2) 8B(1) 8B(2) 9. TDS Credit received GSTIN of Deductor Gross Value Amount Central Tax State/UT Tax 1 2 3 4 [PART IV 10. Tax payable and paid Description 1 DELHI GAZETTE : EXTRAORDINARY Tax amount payable 2 Pay tax amount 3 (a)....

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....pply (POS) only if the same is different from the location of the recipient. 5. Table 5 to capture amendment of information provided in earlier tax periods as well as original/ amended information of debit or credit note received, rate-wise. Place of Supply (POS) to be reported only if the same is different from the location of the recipient. While furnishing information the original debit/credit note, the details of invoice shall be mentioned in the first three columns, While furnishing revision of a debit note/credit note, the details of original debit/credit note shall be mentioned in the first three columns of this Table, Table 6 to capture details of outward supplies including advance and net of goods returned during the current tax period. 6. 7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns. 8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued to be reported in Table 8. 9. TDS credit would be auto-populated in a Table 9. Year Quarter Form GSTR-4A [See rules 59(3) & 66(2)] Auto-drafted details for registered person opting for composition l....

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.... 4 5 6 Amount Integrated Tax 7 Cess 8 7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6 Rate of tax Total Taxable value Amount 1 2 Integrated Tax 3 Central Tax 4 State/UT Tax 5 Cess 6 7A. Intra-State supply (Consolidated, rate wise) 7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise] Place of Supply (Name of State) 8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit note/credit notes and amendments thereof] Details of original document Revised details of document or Rate Taxable Amount Place of details of original Value supply Debit/Credit Notes GSTIN No. Date GSTI No. Date Value 3 N 4 1 2 6 8A. If the invoice details furnished earlier were incorrect 5 7 8 9 Integrated Central Tax 10 Tax State/ Cess UT Tax 11 12 13 14 [PART IV DELHI GAZETTE : EXTRAORDINARY 311 8B. Debit Notes/Credit Notes [original)] 8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 9. Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax....

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....consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC eligible on such import of goods. 5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period. 7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under: [PART IV DELHI GAZETTE : EXTRAORDINARY 313 i. 11. 111. For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; For all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise summary of supplies shall be filed in Table 7. Table 8 consists of amendments in respect of - 8. i. B2B outward supplies declared in the previous tax period; 9. ii. iii. "B2C inter-State invoices where invoice value is more than 2.5 lakhs” reported in....

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....TC/Ineligible ITC to be distributed for tax period (From Table No. 3) Description 1 (a) Total ITC available for distribution (b) Amount of eligible ITC (c) Amount of ineligible ITC Integrated tax Central Tax 2 3 State/UT Tax CESS 4 5 [PART IV DELHI GAZETTE : EXTRAORDINARY 5. Distribution of input tax credit reported in Table 4 315 GSTIN of recipient/State, if recipient is unregistered ISD invoice Distribution of ITC by ISD No. Date Integrated Tax Central Tax State/UT Tax CESS 2 3 4 5 6 7 1 5A. Distribution of the amount of eligible ITC 5B. Distribution of the amount of ineligible ITC 6. Amendments in information furnished in earlier returns in Table No. 3 Original details Revised details GSTIN No. Date GSTIN of supplier of Invoice/debit suppliernote/credit note details Rate Taxable value Amount of Tax 1 2 3 No Date Value 5 6 7 8 Integrated tax Central Tax State / CESS UT Tax 10 11 12 13 6A. Information furnished in Table 3 in an earlier period was incorrect 6B. Debit Notes/Credit Notes received [Original] 6C. Debit Notes/Credit Notes [Amendments] 7. Input tax credit mis-matches and reclaims to be distributed in the tax period Description 1 7A. Input tax credit mismatch 7B. Input ta....

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.... issue ISD credit note to reduce the ITC distributed earlier to its registered recipients units. 9. Table 7 in respect of mismatch liability will be populated by the system. 10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger. [PART IV DELHI GAZETTE : EXTRAORDINARY Form GSTR-6A [See Rule 59(3) & 65] Details of supplies auto-drafted form (Auto-drafted from GSTR-1) 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. Input tax credit received for distribution Year Month 317 (Amount in Rs. for all Tables) Amount of Tax GSTIN Invoice details of supplier Rate Taxable value No Date Value Integrated tax 2 3 4 5 6 8 Central Tax State UT Tax 9 Cess 10 4. Debit/Credit notes (including amendments thereof) received during current tax period Details of original document Revised details of document or details of Debit/Credit Note GSTIN of No. Date supplier GSTIN No. Date Value Rate Taxable Amount of tax of value Integrated Central State / Cess supplier tax Tax UT Tax 2 3 4 5 6 7 8 9 10 11 12 13 Form GSTR-7 [See rule 66 (1)] Return for Tax Deducted at Source 1. GSTIN 2. (a) Legal name of the Deductor Auto Populated (....

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....ails of supplies Amount of tax deducted - Value on which tax deducted Amount of Tax deducted at source (Rs.) Integrated Tax Central Tax State/UT Tax 1 2 3 4 Form GSTR-8 [See rule 67(1)] Statement for tax collection at source 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated Year Month Signature Name Designation Office - 320 DELHI GAZETTE : EXTRAORDINARY 3. Details of supplies made through e-commerce operator PART IV] (Amount in Rs. for all Tables) GSTIN of the supplier Details of supplies made which attract TCS Gross value of supplies made Value of supplies returned Net amount liable Integrated Tax for TCS Amount of tax collected at source Central Tax State/UT Tax 1 2 3 4 5 6 7 3A. Supplies made to registered persons 3B. Supplies made to unregistered persons 4. Amendments to details of supplies in respect of any earlier statement Original details Revised details Month GSTIN GSTIN of of supplier supplier Gross value of supplies made Details of supplies made which attract TCS Value of supply returned Amount 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 ....

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..../Credit Note received 4. Refund amount Integrated tax Central Tax 2 State/ UT Tax 3 CESS 4 Bank details (drop down) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Instructions:- 1. Signature Name of Authorised Signatory Designation/Status Terms Used :- a. GSTIN :- b. UIN :- Goods and Services Tax Identification Number Unique Identity Number 2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and when required to file by proper officer. 3. Table 3 of GSTR-11 will be populated from GSTR-1. 4. UIN holder will not be allowed to add or modify any details in GSTR-11. Form GST PCT -1 [See rule 83(1)] Application for Enrolment as Goods and Services Tax Practitioner (i) Name of the Goods and Services 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 ....

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.... the Enrolment Authority Name and Designation. Centre/State [PART IV Reference No. To Name Address of the Applicant GST practitioner enrolment No. DELHI GAZETTE : EXTRAORDINARY 325 Date Show Cause Notice for disqualification It has come to my notice that you are guilty of misconduct, the details of which are given hereunder: 1. 2. You are hereby called upon to show cause as to why the certificate of enrolment granted to you should not be rejected for reasons stated above. You are requested to submit your response within days to the undersigned from the date of receipt of this notice. Appear before the undersigned on (date) . (Time)......... If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits 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 t....

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....r and the reclaim is being allowed alongwith refund of interest. 2 Month Refund B. B.1 Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of the month of July filed by 20th August but mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the return for month of September to be filed 20th October 12 July Two Months ☐ B.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return 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 t....

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....e shall be worked out by reducing credit (amount paid) from the debit (amount payable). Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017. Form GST PMT -01 [See rule 85(1)] Electronic Liability Register of Taxable Person (Part-II: Other than return related liabilities) (To be maintained at the Common Portal) Sr ZSA Date Reference No. (dd/ No. mm/ yyyy) Demand ID -- Demand date - Stay status Stayed/Un-stayed Tax Period, if applicable Ledger 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....

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....edit ledger. 2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc. Refund claimed from the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection. Reference 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 te....

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...."description". 4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made will also be recorded under the head "description". 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 (....

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.... 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 Reference No. (of the amount to be claimed as refund) (If Order is issued ....

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....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 Col. 19 Rate Rate Amt. Amt. (%) (%) Rate (NA) Amt. 11 12 13 14 15 16 17 18 19 Integrated Tax 20 Central State Tax/ Cess Tax UT Tax 21 22 23 For Outward Supplies: As per GSTR-1 (Table 5): Tax Period: Inte....

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....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 of Export) Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate) Col. 23 F/G: Particulars of Payment Received (*In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory; In case of Services: Particulars of Payment Received is mandatory Tax Period: GSTR 5- Table 6 Col. Invoice details Goods/ Integrated Tax Central Tax 1 No. Date Value Services HSN UQC QTY Taxable Rate Value (%) Rate Amt. Amt. (%) (G/S) 1 2 3 4 5 6 21A 21B 7 8 9 10 1....

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....nvoice 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 different from [PART IV DELHI GAZETTE : EXTRAORDINARY Statement 7: Statement in case of application filed under rule 89(2)(k) Refund on account excess payment of tax Sr. No. Tax period Reference no. of return Date of filing return 2 3 4 Excess amount available in Liability Register Integrated Tax 5 341 Central Tax State Tax Cess 6 7 8 Annexure-2 See rule 89 (2) (m)] Certificate This is to certify that in respect of the refund amounting to INR , the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant. ....

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....dress 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 Signature (DSC): Name: Designation: Office Address: 344 Net Refund amount sanctioned Interest on delayed Refund Total Date: Place: To DELHI GAZETTE : EXTRAORDINARY PART IV] Central Tax State Tax UT Tax Integrated Tax Cess Details of the Bank i. Bank Account no as per application ii. 111. iv. Name of the Bank Name and Address of the Bank/branch IFSC V. MICR (GSTIN/UIN/Temporary ID) (Name) (Address) Order No.: Date: To Signature (DSC): Name: Designation: Office Address: FORM-GST-RFD-06 [See rule 92(1),92(3), 92(4),92(5) & 96(7)] (GSTIN/UIN/Temporary ID) (Name) (Address) Show cause notice No. (If applicable) Acknowledgement No. Sir/Madam, Dated Refund Sanction/Rejection Order This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*. Upon examination of your application, the amount of refund s....

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....o.) 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 / admissible refund as shown above is completely adjusted against the outstanding demand under this Act / under the existing law. This application stands disposed as per provisions under sub- section (...) of Section (...) of the Act. OR Part-B Order for withholding the refund With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been withheld against following reasons as per details below: Refund Order No.: Date of issuance of Order: Refund Calculation Integrated Tax Central State Tax UT Tax Cess Tax i. Amount of Refund Sanctioned ii. Amount of Refund Withheld iii. Amount of Refund Allowed Reasons for withholding of the refund: > I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention reason. This order is issued as per provisions under sub-section (...) of Section (...) of the Act. Date: Place: Signature (DSC): Name: Designation: Office Ad....

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....7. Reference number and date of furnishing FORM GSTR-11 8. Verification Amount [PART IV 1.GSTIN DELHI GAZETTE : EXTRAORDINARY 349 I as an authorised representative of > hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Place: Signature of Authorised Signatory: Name: Designation/Status: 2. Name 3. Address Form GST ASMT - 01 [See rule 98(1)] Application for Provisional Assessment under section 60 4. Details of Commodity / Service for which tax rate / valuation is to be determined Sr. No. HSN Name of commodity /service Tax rate Valuation Average monthly Central State/ Integrated Cess turnover of tax tax UT the tax commodity 1 2 3 4 5 6 7 8 / service 9 5. Reason for seeking provisional assessment 6. Documents filed 7. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and cor....

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....ity is prescribed 4. Details of the security furnished Form GST ASMT-05 [See rule 98(4)] Furnishing of Security Order No. Sr. No. Mode Reference no. / Debit entry no. (for cash Date payment) 1 2 3 4 Amount 5 Order date Signature Name Designation Name of Bank 6 Note - Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order. 5. Declaration - (i) (ii) (iii) The above-mentioned bank guarantee is submitted to secure the differential tax on the supply of goods and/or services in respect of which I/we have been allowed to pay taxes on provisional basis. I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee. The department will be at liberty to invoke the bank guarantee provided by us to cover the provisional assessment in case we fail to furnish the required documents/ information to facilitate finalization of provisional assessment. Signature of Authorised Signatory Name Designation/Status Date Bond for provisional assessment .of. [Rule 98(3) & 98(4)] .,hereinafter called "obligor(s)", am/are held and firml....

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....esses (1) Name and Address (2) Name and Address Reference No.: To GSTIN - Name - Address - Occupation Occupation Occupation Occupation Accepted by me this.. .day of. (month). ....of. (year) (Designation) for and on behalf of the President of India./ Governor of (state)". Form GST ASMT -06 [See rule 98(5)] Date: Application Reference No. (ARN). Provisional Assessment order no. - Date Date ---- Notice for seeking additional information / clarification / documents for final assessment Please refer to your application and provisional assessment order referred to above. The following information / documents are required for finalization of provisional assessment: > [PART IV DELHI GAZETTE : EXTRAORDINARY 353 You are, therefore, requested to provide the information /documents within a period of > from the date of receipt of this notice to enable this office to take a decision in the matter. Please note that in case no information is received by the stipulated date your application is liable to be rejected without making any further reference to you. You are requested to appear before the undersigned for personal hearing on >. Signature Form GST ASMT -07 [See rule 98(5)] Reference No.: Dat....

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....t making any further reference to you in this regard. 1. GSTIN Form GST ASMT -11 [See rule 99(2)] Reply to the notice issued under section 61 intimating discrepancies in the return 2. Name 3. Details of the notice 4. Tax Period 5. Reply to the discrepancies Sr. No. Discrepancy 6. Amount admitted and paid, if any - Act Tax Interest Reference No. Date Reply Others Total Signature Name Designation 7. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation/Status Date - Reference No.: To GSTIN Name Address Tax period - ARN - Form GST ASMT-12 [See rule 99(3)] Date: F.Y.- Date - Order of acceptance of reply against the notice issued under section 61 This has reference to your reply dated ------- in response to the notice issued vide reference no. reply has been found to be satisfactory and no further action is required to be taken in the matter. dated --- Your Signature Name Designation 356 Reference No.: Το GSTIN - Name - Address - Tax Period - DELHI GAZETTE : EXTRAORDINARY Form GST ASMT - 13 [See ....

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....nce No.: Temporary ID To Name Address Form GST ASMT - 15 [See rule 100(2)] Date: Tax Period - F.Y.- SCN reference no. - Date - Assessment order under section 63 Preamble > The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an un-registered person, despite being liable to be registered under the Act. period date(s). OR ... The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the as your registration has been cancelled under sub-section (2) of section 29 with effect from----- Whereas, no reply was filed by you or your reply was duly considered during proceedings held on On the basis of information available with the department / record produced during proceedings, the amount assessed and payable by you is as under: Introduction Submissions, if any Conclusion (to drop proceedings or to create demand) Amount assessed and payable:- (details at Annexure) Sr No. Tax Period Act Tax Interest Penalty Others (Amount in Rs.) Total 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 betwee....

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....iled by you for withdrawal of the order is hereby rejected. Reference No.: To, GSTIN Name Address Period F.Y.(s) - Form GST ADT - 01 [See rule 101(2)] Date: Signature Name Designation Notice for conducting audit Whereas it has been decided to undertake audit of your books of account and records for the financial year(s) to in accordance with the provisions of section 65. I propose to conduct the said audit at my office/at your place of business on -------. And whereas you are required to:- (i) afford the undersigned the necessary facility to verify the books of account and records or other documents as may be required in this context, and (ii) furnish such information as may be required and render assistance for timely completion of the audit. You are hereby directed to attend in person or through an authorised representative on (date) at.. ..(place) before the undersigned and to produce your books of account and records for the aforesaid financial year(s) as required for audit. In case of failure to comply with this notice, it would be presumed that you are not in possession of such books of account and proceedings as deemed fit may be initiated as per the provisions of the Act an....

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....r Advance Ruling 1. GSTIN Number, if any/ User-id 2. Legal Name of Applicant 3. Trade Name of Applicant (Optional) 4. Status of the Applicant [registered / un- registered] 5. Registered Address / Address provided while obtaining user id 6. Correspondence address, if different from above 7. Mobile No. [with STD/ISD code] 8. 9. Email address 10. Telephone No. [with STD/ISD code] Jurisdictional Authority > 11. (i) Name of Authorised representative Optional ☐ (i) Mobile No. Address 362 DELHI GAZETTE : EXTRAORDINARY Nature of activity(s) (proposed / present) in respect of which advance ruling sought Category 12. A. Factory/Manufacturing Warehouse/Deport Office/Sale Office EOU/STP/EHTP PART IV] Wholesale Business Bonded Warehouse Leasing Business Retail Business Service Provision Service Recipient SEZ Input Service Distributor (ISD) Works Contract B. Description (in brief) 13. 14. 15. 16. (Provision for file attachment also) Issue/s on which advance ruling required (Tick whichever is applicable) :- (i) classification of goods and/or services or both (ii) applicability of a notification issued under the provisions of the Act (iii) determination of time and value of supply of goods or....

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....o 363 Challan Identification Number (CIN) - Date - 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. And for this act of kindness, the appellant, as is duty bound, shall ever pray. I, VERIFICATION (name in full and in block letters), son/daughter/wife of do hereby (designation) and that I am 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 competent to make this application and verify it. Place Date Signature Name of Appellant/Authorised Signatory Designation/ Status 364 DELHI GAZETTE : EXTRAORDINARY Form GST ARA -03 [See Rule 106(2)] Appeal to the Appellate Authority for Advance Ruling PART IV] Sr. No. Particulars Remarks 1 Advance Ruling No. 2 Date of communication of the advance ruling DD/MM/YYYY 3 GSTIN, if any User id of the person....

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.... demand admitted c) Penalty (B) d) Fees e) Other charges a) Tax/ Cess Amount of b) Interest demand c) Penalty disputed (C) d) Fees e) Other charges 366 15. DELHI GAZETTE : EXTRAORDINARY Details of payment of admitted amount and pre-deposit:- (a) Details of payment required PART IV] Particulars Central State/ UT tax tax Integrated tax Cess Total amount Tax/Cess Interest a) Admitted amount Penalty Fees Other charges b) Pre-deposit (10% of disputed tax) Tax/ Cess (b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess) Sr. Description No. Tax payable Paid through Cash/Credit Debit entry no. Amount of tax paid Ledger Central tax State/UT Integrated CESS tax tax 1 2 3 4 5 6 7 8 9 1. Integrated tax Cash Ledger Credit Ledger Cash Ledger 2. Central tax Credit Ledger Cash Ledger 3. State/UT tax Credit Ledger Cash Ledger 4. CESS Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid Sr. Description Amount payable No. Debit entry Amount paid Integrated tax Central tax State/UT CESS tax no. Integrated Central State/UT CESS tax tax tax 1 2 3 4 5 6 7 8 9 10 11 1. Interest 2. Penalty 3. Late fee 4. Others Wheth....

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....IV 4. Order appealed against- 5. Appeal no. 6. Personal Hearing - 7. Order in brief- DELHI GAZETTE : EXTRAORDINARY 8. Status of order- Confirmed/Modified/Rejected 9. Amount of demand confirmed: Number- Date- 369 Date- Particulars Central tax State/UT tax Amount 1 3 Disputed Determined Disputed Determined Amount Amount Amount 2 4 5 Integrated tax Disputed Determined Amount 6 Cess Total Amount Amount 7 9 Disputed Determined Disputed Determined Amount Amount Amount 8 10 11 a) Tax b) Interest c) Penalty d) Fees e) Others f) Refund Place: Date: Signature Designation: Jurisdiction: Form GST APL - 05 [See rule 110(1)] Appeal to the Appellate Tribunal 1. GSTIN/Temporary ID/UIN - 2. Name of the appellant - 3. Address of the appellant - 4. Order appealed against- Number- Date- 5. 6. Name and Address of the Authority passing the order appealed against - Date of communication of the order appealed against - 7. Name of the representative - 8. Details of the case under dispute: (i) Brief issue of the case under dispute (ii) Description and classification of goods/ services in dispute (iii) Period of dispute (iv) Amount under dispute: Description a) Tax/Cess b) Interest c) Penalty d) Fees e) Oth....

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....er appealed against- 9. Name of the representative- 10. Details of the case under dispute- (i) Brief issue of the case under dispute- (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under dispute Central tax State/UT tax Integrated tax Cess a) Tax b) Interest c) Penalty d) Fees e) Other charges (specify) (v) 11 12 13 14 Market value of seized goods- State or Union Territory and the Commissionerate (Centre) in which the order or decision was passed (Jurisdiction details)- Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the appellant or the Commissioner of State/Central tax/UT tax, as the case may be- Whether the decision or order appealed against involves any question relating to place of supply - 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 ....

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....er appealed against- 8. Name of the representative 9. Details of the case under dispute: (i) Brief issue of the case under dispute with synopsis (ii) (iii) Period of dispute Description and classification of goods/ services in dispute (iv) Amount under dispute Description a) Tax/Cess b) Interest c) Penalty d) Fees e) Other charges Signature Name of the Officer: Designation: Jurisdiction:- Central tax State/UT tax Integrated tax Cess [PART IV DELHI GAZETTE : EXTRAORDINARY 375 (v) 10. Market value of seized goods Statement of facts 11. Grounds of appeal 12. Prayer 13. Annexure(s) 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 forw....

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....existing law goods on which credit is not availed VAT [and Value Taxes paid VAT [and ET] ET] credit under existing Total VAT [and ET] credit availed under existing law law 1 2 3 4 5 6 7 8 9 Total VAT [and ET] credit unavailed under existing law (admissible as ITC of State/UT tax) (8-9) 10 Total 7. Details of the inputs held in stock in terms of sections 140(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 d....

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....of the principal under section 142 (14) of the SGST Act a. Details of goods held as agent on behalf of the principal Sr. GSTIN of Principal No. Details 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: Dat....