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TaxTMI 
Tripura State Goods and Services Tax (Second Amendment) Rules, 2017.
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....f the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money, if such amount is known at the time of supply; (c) if the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or services or both of like kind and quality; (d) if the value is not determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration in money and such further amount in money that is equivalent to consideration not in money as determined by the application of rule 30 or rule 31 in that order. Illustration: (1) Where a new phone is supplied for twenty thousand rupees along with the exchange of an old phone and if the price of the new phone without exchange is twenty four thousand rupees, the open market value of the new phone is twenty four thousand rupees. (2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is....
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....use (a), the same shall be determined by the application of rule 30 or rule 31 in that order. 30. Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services. 31. Residual method for determination of value of supply of goods or services or both.- Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent with the principles and the general provisions of section 15 and the provisions of this Chapter: Provided that in the case of supply of services, the supplier may opt for this rule, ignoring rule 30. 32. Determination of value in respect of certain supplies.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined in the manner provided hereinafter. (2) The value of suppl....
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.... fare" means that part of the air fare on which commission is normally paid to the air travel agent by the airlines. (4) The value of supply of services in relation to life insurance business shall be,- (a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service; (b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or (c) in all other cases, twenty five per cent. of the premium charged from the policy holder in the first year and twelve and a half per cent. of the premium charged from the policy holder in subsequent years: Provided that nothing contained in this sub-rule shall apply where the entire premium paid by the policy holder is only towards the risk cover in life insurance. (5) Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on the purc....
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....d as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account. Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B. 34. Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date of time of supply in respect of such supply in te....
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....credit shall be availed by a registered person only if all the applicable particulars as specified in the provisions of Chapter VI are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person. (3) No input tax credit shall be availed by a registered person in respect of any tax that has been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts. 37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoi....
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....t to the following conditions, namely,- (a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules; (b) the Input Service Distributor shall, in accordance with the provisions of clause (d), separately distribute the amount of ineligible input tax credit (ineligible under the provisions of sub-section (5) of section 17 or otherwise) and the amount of eligible input tax credit; (c) the input tax credit on account of central tax, State tax, Union territory tax and integrated tax shall be distributed separately in accordance with the provisions of clause (d); (d) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, "C1", to be calculated by applying th....
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....buted in terms of clause (d), and the amount so apportioned shall be- (i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or (ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of credit under distribution being less than the amount to be adjusted. (2) If the amount of input tax credit distributed by an Input Service Distributor is reduced later on for any other reason for any of the recipients, including that it was distributed to a wrong recipient by the Input Service Distributor, the process specified in clause (j) of subrule (1) shall apply, mutatis mutandis, for reduction of credit. (3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input Service Distributor credit note specified in clause (h) of sub-rule (1), issue an Input Service Distributor invoice to the recipient entitled to such credit and include the Input Service Distributor credit note and the Input Service Distributor invoice in the return in FORM GSTR-6 for the month in which such credit note and invoice was issued. 40. Manne....
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.... of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal. (2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods. 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the common portal along with a request for transfer of unutilized input tax credit lying in his electronic credit ledger to the transferee: Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of the value of assets of the....
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....tion of input tax credit under clause (g) shall be called common credit, be denoted as 'C2' and calculated as- C2 = C1- T4; (i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as- D1= (E/F) x C2 where, 'E' is the aggregate value of exempt supplies during the tax period, and 'F' is the total turnover in the State of the registered person during the tax period: Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated; Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule; (j) the amount of credit attributable to non-business purposes if common inputs and input ser....
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....Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.- (1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract the provisions of sub-sections (1) and (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,- (a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger; (b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zerorated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger; (c) the amount of input tax i....
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....empt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule; (h) the amount Te along with the applicable interest shall, during every tax period of the useful life of the concerned capital goods, be added to the output tax liability of the person making such claim of credit. (2) The amount Te shall be computed separately for central tax, State tax, Union territory tax and integrated tax. 44. Manner of reversal of credit under special circumstances.- (1) The amount of input tax credit relating to inputs held in stock, inputs contained in semi-finished and finished goods held in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or sub-section (5) of section 29, be determined in the following manner, namely,- (a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs; (b)....
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.... respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter. (4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, it shall be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall be liable to pay the tax along with applicable interest. Explanation.- For the purposes of this Chapter,- (1) the expressions "capital goods" shall include "plant and machinery" as defined in the Explanation to section 17; (2) for determining the value of an exempt supply as referred to in sub-section (3) of section 17- (a) the value of land and building shall be taken as the same as adopted for the purpose of paying stamp duty; and (b) the value of security shall be taken as one per cent. of the sale value of such security. Chapter VI TAX INVOICE, CREDIT....
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....for such period as may be specified in the said notification; and (ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification: Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers: Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: Provided also that a registered person may not issue a tax invoice in accordance....
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....er not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters - hyphen or dash and slash symbolised as "-" and "/" respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) Harmonised System of Nomenclature Code for goods or services; (f) description of goods or services or both; (g) value of supply of goods or services or both taking into account discount or abatement, if any; and (h) signature or digital signature of the supplier or his authorised representative: Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule: Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act. 50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,- (a) n....
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.... (j) whether the tax is payable on reverse charge basis; and (k) signature or digital signature of the supplier or his authorised representative. 52. Payment voucher.- A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier if registered; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as "-" and "/" respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number of the recipient; (e) description of goods or services; (f) amount paid; (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and (j)....
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....rominently contain the words "INPUT TAX CREDIT NOT ADMISSIBLE". 54. Tax invoice in special cases.- (1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:- (a) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as- "-", "/" respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number of the recipient to whom the credit is distributed; (e) amount of the credit distributed; and (f) signature or digital signature of the Input Service Distributor or his authorised representative: Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not se....
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.... of the delivery challan; (ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered; (iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered; (iv) Harmonised System of Nomenclature code and description of goods; (v) quantity (provisional, where the exact quantity being supplied is not known); (vi) taxable value; (vii) tax rate and tax amount - central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee; (viii) place of supply, in case of inter-State movement; and (ix) signature. (2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namely:- (a) the original copy being marked as ORIGINAL FOR CONSIGNEE; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER. (3) Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138. (4) Where the goods being transported are for the purpose of supp....
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....the goods or services chargeable to tax under the Act; (b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter; (c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein. (6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person. (7) Every registered person shall keep the books of account at the principal place of business and books of account relating to additional place of business mentioned in his certificate of registration and such books of account shall include any electronic form of data stored on any electronic device. (8) Any entry in registers, accounts and documents shall not be erased, effaced or overwritten, and all incorrect entries, otherwise than those of clerical nature, shall be scored out under attestation and thereafter, the correct entry sha....
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....electronic form and the record so maintained shall be authenticated by means of a digital signature. (16) Accounts maintained by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally. (17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and when required by the proper officer. (18) Every registered person shall, on demand, produce the books of accounts which he is required to maintain under any law for the time being in force. 57. ....
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.... of such goods. (5) The owner or the operator of the godown shall store the goods in such manner that they can be identified item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand. Chapter VIII Returns 59. Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the - (a) invoice wise details of all - (i) inter-State and intra-State supplies made to the registered persons; and (ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons; (b) consolidated details of all - (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise ....
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....ed by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2. (5) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2. (6) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal and the said deductee may include the same in FORM GSTR-2. (7) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2. (8) The details of inward supplies of goods or services or both furnished in FORM G....
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....litation Centre notified by the Commissioner. (2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger. (3) The return furnished under sub-rule (1) shall include the - (a) invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons; and (b) consolidated details of outward supplies made. (4) A registered person who has opted to pay tax under section 10 from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return under rules 59, 60 and 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. Explanation.- For the purposes of this sub-rule, it is hereby declared that the person shall not be eligible to avail of input tax credit on receipt of invoices or d....
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....ically through the common portal either directly or from a Facilitation Centre notified by the Commissioner. (2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR- 4A on the common portal after the due date of filing of FORM GSTR-7. (3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1). 67. Form and manner of submission of statement of supplies through an ecommerce operator.- (1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies effected through such operator and the amount of tax collected as required under sub-section (1) of section 52. (2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the co....
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....ugh the common portal. 71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount ....
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....er taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid return. 74. Final acceptance of reduction in output tax liability and communication thereof.- (1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. (2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. 75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, s....
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.... through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1, (a) State of place of supply; and (b) net taxable value: Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly. Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein. 79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier.- (1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which th....
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.... along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR-11. 83. Provisions relating to a goods and services tax practitioner.-(1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who, (i) is a citizen of India; (ii) is a person of sound mind; (iii) is not adjudicated as insolvent; (iv) has not been convicted by a competent court; and satisfies any of the following conditions, namely:- (a) that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a G....
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....ct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner. (5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order. (6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of authorisation. (7) Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the common portal: Provided that where the registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that ....
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....tion given by such person in FORM GST PCT-05. Chapter IX Payment of Tax 85. Electronic Liability Register.- (1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register. (2) The electronic liability register of the person shall be debited by- (a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person; (b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person; (c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or (d) any amount of interest that may accrue from time to time. (3) Subject to the provisions of section 49, payment of every liability by a registered person as per his return shall be made by debiting the electronic credit ledger maintained as per rule 86 or the electronic cash le....
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....ectronic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. Explanation.- For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal. 87. Electronic Cash Ledger.- (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount. (2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount. (3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:- (i) Internet Banking through authorised banks; (ii) Credit card or Debit card through the authorised bank; (iii) Natio....
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....e the bank account of the person concerned, or the person making the deposit on his behalf, is debited but no Challan Identification Number is generated or generated but not communicated to the common portal, the said person may represent electronically in FORM GST PMT-07 through the common portal to the bank or electronic gateway through which the deposit was initiated. (9) Any amount deducted under section 51 or collected under section 52 and claimed in FORM GSTR-02 by the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger in accordance with the provisions of rule 87. (10) Where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger. (11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03. (12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer e....
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.... deemed export supplies: Provided also that refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in the last return required to be furnished by him. (2) The application under sub-rule (1) shall be accompanied by any of the following documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish that a refund is due to the applicant, namely:- (a) the reference number of the order and a copy of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court resulting in such refund or reference number of the payment of the amount specified in subsection (6) of section 107 and sub-section (8) of section 112 claimed as refund; (b) a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods; (c) a statement containing the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where....
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....ded that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54; (m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees: Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of subsection (8) of section 54; Explanation.- For the purposes of this rule- (i) in case of refunds referred to in clause (c) of sub-section (8) of section 54, the expression "invoice" means invoice conforming to the provisions contained in section 31; (ii) where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer. (3) Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the ap....
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....ectronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification o....
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....nion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund. (3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard. (4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to th....
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....rd supplies furnished by the corresponding suppliers in FORM GSTR-1. (2) An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02. (3) The refund of tax paid by the applicant shall be available if- (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any; (b) name and Goods and Services Tax Identification Number or Unique Identity Number of the applicant is mentioned in the tax invoice; and (c) such other restrictions or conditions as may be specified in the notification are satisfied. (4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule. (5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail. 96. Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an exporter shall be ....
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....State tax or Union territory tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD-06. (8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax. 97. Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fund shall be made under sub-rule (5) of rule 92. (2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid from the Fund. (3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the account to which the amount is transferred for utilisation. (4) The Government shall, by an order, constitute a Standing Committee with a Chairman, a Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the Committee shall make recom....
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....icant in accordance with the provisions of the Act; (f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant; (g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (h) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised; (i) to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly; (j) to relax the conditions required for the period of engagement in consumer welfare activities of an applicant; (k) to make guidelines for the management, administration and audit of the Consumer Welfare Fund. (9) The Central Consumer Protection Council and the Bureau of Indian Standards shall recommend to the Goods and Services Tax Council, the broad guidelines for considering the projects or proposals for the purpose of incurring expenditure from the Consumer Welfare Fund. CH....
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.... security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09 within a period of seven working days from the date of the receipt of the application under sub-rule (6). 99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy. (2) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FOR....
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....alise the findings of the audit after due consideration of the reply furnished. (5) On conclusion of the audit, the proper officer shall inform the findings of audit to the registered person in accordance with the provisions of sub-section (6) of section 65 in FORM GST ADT-02. 102. Special Audit.- (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction. (2) On conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04. Chapter - XII Advance Ruling 103. Qualification and appointment of members of the Authority for Advance Ruling.- The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling. 104. Form and manner of application to the Authority for Advance Ruling.- (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be m....
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....r, and a provisional acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL- 01 shall be signed in the manner specified in rule 26. (3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. Explanation.- For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. 109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of se....
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....errors referred to in sub-section (10) of section 112. 111. Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal. (2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar. 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.- (1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority except in the following circumstances, namely:- (a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence which ought to have been admitted; or (b) where the appellant was prevented by sufficient cause from producing the evidenc....
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....representative.- Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative. Chapter XIV Transitional Provisions 117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.- (1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax credit to which he is entitled under the provisions of the said section: Provided that the Commissioner may, on the recommendations of the Council, extend the period of ninety days by a further period not exceeding ninety days. Provided further that where the inputs have been received from an Export Oriented Unit or a unit located in Electronic Hardware Technology Park, the c....
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.... of nine per cent. or more and forty per cent. for other goods of the state tax applicable on supply of such goods after the appointed date and shall be credited after the state tax payable on such supply has been paid: Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax; (iii) The scheme shall be available for six tax periods from the appointed date. (b) The credit of state tax shall be availed subject to satisfying the following conditions, namely:- (i) such goods were not unconditionally exempt from the whole of the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 or were not nil rated in the said Schedule; (ii) the document for procurement of such goods is available with the registered person; (iii) the registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a statement in FORM GST TRAN 2 at the end of each of the six tax periods during which the scheme is in operation indicating therein, the details o....
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....vel Screening Committee shall be constituted in each State by the State Governments which shall consist of- (a) one officer of the State Government, to be nominated by the Commissioner, and (b) one officer of the Central Government, to be nominated by the Chief Commissioner. 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:- (1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council. (2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay: Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension. (3) The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group 'A' post carrying the same pay: Provided that where a retired officer is s....
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....istration under the Act. 128. Examination of application by the Standing Committee and Screening Committee.- (1) The Standing Committee shall, within a period of two months from the date of receipt of a written application, in such form and manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices. (2) All applications from interested parties on issues of local nature shall first be examined by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action. 129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show t....
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....providing such information, the said information cannot be summarised, such party may submit to the Director General of Safeguards a statement of reasons as to why summarisation is not possible. 131. Cooperation with other agencies or statutory authorities.- Where the Director General of Safeguards deems fit, he may seek opinion of any other agency or statutory authorities in discharge of his duties. 132. Power to summon persons to give evidence and produce documents.- (1) The Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908). (2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860). 133. Order of the Authority.- (1) The Authority shall, within a period of three mont....
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....s Chapter, (a) "Authority" means the National Anti-profiteering Authority constituted under rule 122; (b) "Committee" means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules; (c) "interested party" includesa. suppliers of goods or services under the proceedings; and b. recipients of goods or services under the proceedings; (d) "Screening Committee" means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules. Chapter XVI E-way Rules 138. E-way rule.- Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. ============= Document 1Form GST ITC - 01 [See rule 40(1)] Declaration for claim of input tax credit under sub-section (1) of section 18 Claim made under Section 18 (1)(a) Section 18 (1)(b) Section 18 (1)(c) Section 18 (1)(d) 1. GSTIN 2. Legal name 3. Trade name, if any 4. Date from which liability to pay tax arises under section 9, e....
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....ge and belief and nothing has been concealed there from. Signature of authorised signatory Name Designation/Status Date --- dd/mm/yyyy 64 Form GST ITC -02 [See rule 41(1)] Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18 1. GSTIN of transferor 2. Legal name of transferor 3. Trade name, if any 4. GSTIN of transferee 5. Legal name of transferee 6. Trade name, if any 7. Details of ITC to be transferred Tax Amount of matched ITC Amount of matched ITC to be transferred 1 available 2 3 Central Tax State Tax UT Tax Integrated Tax Cess 65 99 Date --- 8. Particulars of certifying Chartered Accountant or Cost Accountant a) Name of the Firm issuing certificate b) Name of the certifying Chartered Accountant/Cost Accountant c) Membership number d) Date of issuance of certificate to the transferor e) Attachment (option for uploading certificate) 9. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Signature of authorised signatory Name Designation/Status dd/m....
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.... information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Signature of authorised signatory. Name Designation/Status Date dd/mm/yyyy 7. Verification 69 59 1. GSTIN- 2. (a) Legal name - (b) Trade name, if any — 3. Period: - Quarter- Form GST ITC-04 [See rule-45(3)] Details of goods/capital goods sent to job worker and received back Year - 4. Details of inputs/capital goods sent for job-work GSTIN State in case of unregistered job- worker Challan no. Challan date Description of UQC Quantity goods Taxable value Type of goods (Inputs/capital goods) Rate of tax (%) Central State/ Integrated Cess UT tax tax tax 1 2 3 4 5 6 7 8 9 10 11 12 70 0 5. Details of inputs/capital goods received back from job worker or sent out from business place of job-work GSTIN/ State of job worker if Received back/sent out to Original Original challan No. challan date Challan details if sent to another job worker unregistered another job worker/ supplied from Invoice details in case supplied from premises of job Description UQC Quantity Taxable value worker No. Date premises of job worker GSTIN/ State if job worker unregistered ....
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....Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. Particulars Name Photo Name of Father Date of Birth Mobile Number Telephone No. with STD Designation/Status First Name Middle Name Last Name DD/MM/YYYY Gender Email address 73 Director Identification Number (if any) PAN Are you a citizen of India? Yes/No Residential Address Building No/Flat No Name of the Premises/Building City/Town/Locality/Village Block/Taluka State Country (in case of foreigner only) 11. Details of Authorised Signatory Aadhaar Number Passport No. (in case of foreigners) Floor No Road/Street District PIN Code ZIP code Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Email address Mobile Number Telephone No. with STD Designation/Status PAN Are you a citizen of India? Yes/No Residential Address in India Building No/Flat No Name of the Premises/Building Block/Taluka City/Town/Locality/Village State 74 Director Identification Number (if any) Aadhaar Number Passport No. (in case of foreigners) Floor No Road/Street District PIN Code 12. Consent I on behalf of the holder of Aadhaar number give con....
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....covered in Table 5 Rate of tax Total Taxable value 2 Amount Integrated 3 4 Central State Tax/UT Tax 5 Cess 6 1 7A. Intra-State supplies 7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] 7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise] 7B (1). Place of Supply (Name of State) 7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators (operator wise, rate wise) GSTIN of e-commerce operator 8. Nil rated, exempted and non GST outward supplies Description Nil Rated 77 Exempted Non-GST 1 8A. Inter-State supplies to registered persons 8B. Intra- State supplies to registered persons 8C. Inter-State supplies to unregistered persons 8D. Intra-State supplies to unregistered persons Supplies (Other than Nil rated/non-GST supply) supplies 2 3 4 9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vo....
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....summary of outward supplies Sr. No. HSN Description UQC Total Total Total Amount (Optional if HSN is Quantity value Taxable Value Integrated Central State/UT Cess Tax Tax Tax provided) 1 2 3 4 5 6 7 8 9 10 11 Sr. 13. Documents issued during the tax period Nature of document Sr. No. No. From Το Total number Cancelled Net issued 1 2 3 4 5 6 7 1 Invoices for outward supply Invoices for inward supply from 2 unregistered person 3 Revised Invoice 4 Debit Note 5 Credit Note 6 Receipt voucher 7 Payment Voucher 79 8 9 Refund voucher Delivery Challan for job work 10 11 12 | Delivery Challan for supply on approval | Delivery Challan in case of liquid gas Delivery Challan in cases other than by way of supply (excluding at S no. 9 to 11) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place of Authorised Signatory Date Designation/Status... 80 80 Signature Name Instructions - 1. Terms used: a. GSTIN: b. UIN: Goods and Serv....
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....nd SEZ developer (iii) Deemed Exports 8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping bill details are not available, Table 6 will still accept the information. The same can be updated through submission of information in relation to amendment Table 9 in the tax period in which the details are available but before claiming any refund / rebate related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping bill. 9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported by DTA unit in its GSTR-2 as imports in GSTR-2. The liability for payment of IGST in respect of supply of services would, be created from this Table.. 10. In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank. 11. Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking (LUT)) needs to be reported under “0†tax amount heading in Table 6A and 6B. 12. Table 7 to capt....
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.... 11A captures information related to advances received, rate-wise, in the tax period and tax to be paid thereon along with the respective PoS. It also includes information in Table 11B for adjustment of tax paid on advance 83 received and reported in earlier tax periods against invoices issued in the current tax period. The details of information relating to advances would be submitted only if the invoice has not been issued in the same tax period in which the advance was received. 16. Summary of supplies effected against a particular HSN code to be reported only in summary table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide information about description of goods. 17. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr. 84 == 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 3. Taxable outward supplies made to registe....
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....Centr service/ed Tax Stat Ces al e/ S Capital Tax UT Tax UT T) goods Tax (incl. Tax plant and machiner y)/ Ineligible for ITC 123 456 7 8 9 10 11 4A. Inward supplies received from a registered supplier (attracting reverse charge) 12 13 14 1 15 16 87 4B. Inward supplies received from an unregistered supplier 4C. Import of service Inputs/Capital goods received from Overseas or from SEZ units on a Bill of 5. Entry GSTIN Details of bill of Rate Taxable of entry supplier No. Date Value Amount Whether value input / Amount of ITC available Integrated Cess Tax Capital Integrated Cess goods(incl. Tax plant and machinery)/ Ineligible for ITC 1 2 3 4 5 6 7 8 9 10 11 5A. Imports 5B. Received from SEZ Port code +No of BE=13 digits Assessable Value 6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments] Details of Revised details of Rat Taxabl Amount original invoice e e Place Whethe Amount of ITC available of r input invoice/Bill value of entry No e GSTI No Dat|GSTI No Dat|Valu |suppl or input Integrat Centr State/U s Capital ed al Tax T Tax No No ad fax at Tax Tax T....
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..... Information for the current tax period (a) Amount in terms of rule 37(2) To be added (b) Amount in terms of rule To be added 39(1)(j)(ii) (c) Amount in terms of rule 42 (1) (m) To be added (d) Amount in terms of rule To be added 43(1) (h) (e) Amount in terms of rule 42 (2)(a) To be added (f) Amount in terms of rule 42(2)(b) (g) On account of amount paid subsequent to reversal of ITC To be reduced To be reduced 90 (h) Any other liability (Specify) B. Amendment of information furnished in Table No 11 at S. No A in an earlier return Amendment is in respect of information furnished in the Month Specify the information you wish to amend (Drop down) 12. Addition and reduction of amount in output tax for mismatch and other reasons Description Add to or reduce Amount from output Integrated Central State CESS liability Tax Tax /UT Tax 1 2 3 4 5 6 (a) ITC claimed on mismatched/duplication of invoices/debit notes Add (b) Tax liability on mismatched credit notes Add Reclaim on account of rectification of (c) Reduce mismatched invoices/debit notes Reclaim on account of rectification of (d) Reduce mismatched credit note (e) Negative tax liability from previous tax periods Tax paid on advance ....
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.... invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and (ix) Recipient tax payer is required to declare in Column No. 12 whether the inward supplies are inputs or input services or capital goods (including plant and machinery). 3. Details relating to import of Goods/Capital Goods from outside India as well as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table 5. 4. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 5. Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer. 6. 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. 7. Table 7 captures information on a gross value level. 8. An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (wh....
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....x State/ Cess UT Tax 2 3 4 5 6 7 ISD Invoice-eligible ITC ISD Invoice-ineligible ITC ISD Credit note -eligible ITC ISD Credit note -ineligible ITC PART-C 7. TDS and TCS Credit (including amendments thereof) received GSTIN of Deductor/ Amount received GSTIN of e- / Gross Amount Sales Net Value Integrated Central Return Tax Tax State Tax /UT Tax Commerce Value Operator 1 2 3 4 5 7 7A. TDS 7B. TCS 96 96 Form GSTR-3 [See rule 61(1)] Monthly return Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any Auto Populated Auto Populated Part-A (To be auto populated) (Amount in Rs. for all Tables) 3. Turnover Sr. Type of Turnover Amount No. 1 2 3 (i) Taxable [other than zero rated] (ii) Zero rated supply on payment of Tax (iii) (iv) (v) (vi) Zero rated supply without payment of Tax Deemed exports Exempted Nil Rated (vii) Non-GST supply Total 4. Outward supplies 4.1 Inter-State supplies (Net Supply for the month) Rate 1 Taxable Value 2 Amount of Tax Integrated Tax 3 CESS 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 pay....
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....he details furnished in earlier tax periods) (a) Inputs (b) Input services (c) Capital goods 7. Addition and reduction of amount in output tax for mismatch and other reasons Description Amount (a) ITC claimed on mismatched/duplication of invoices/debit notes Add to or reduce from Integrated Central State CESS output tax tax /UT liability tax 2 3 4 5 6 Add 99 99 (b) Tax liability on mismatched credit notes Add Reclaim on rectification of mismatched (c) Reduce invoices/Debit Notes Reclaim on rectification of mismatch (d) Reduce credit note Negative tax liability from previous tax (e) Reduce periods Tax paid on advance in earlier tax periods (f) and adjusted with tax on supplies made in current tax period Reduce (g) Input Tax credit reversal/reclaim Add/Reduce 8. Total tax liability Rate of Tax Taxable value Amount of tax Integrated Central State/UT Tax CESS tax tax 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 State/ UT Tax 2 3 4 (a) (b) TDS TCS Interest liability (Interest as on .......
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....liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received. 7. Table 4.1 will not include zero rated supplies made without payment of taxes. 8. Table 4.3 will not include amendments of supplies originally made under reverse charge basis. 9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes, advances paid and adjustments made out of tax paid on advances earlier. 10. Utilization of input tax credit should be made in accordance with the provisions of section 49. 11. GSTR-3 filed 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. 103 Reference No: Το Form GSTR - 3A [See rule 68] Date: GSTIN Name Address Notice to r....
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.... exempted) (d) Inward supplies (liable to reverse charge) (e) Non-GST outward supplies 3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders 1 Supplies made to Unregistered Persons Supplies made to Composition Taxable Persons Supplies made to UIN holders 4. Eligible ITC Details 1 Place of Supply (State/UT) 2 Total Taxable value Amount of Integrated Tax 3 4 (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 State/UT Tax Cess 3 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| 105 supply Non GST supply 6.1 Payment of tax Description Tax Paid through ITC payable Integrated Central State/UT Cess Tax paid TDS./TCS Tax/Ce....
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....turned) Rate of tax 1 Turnover Composition tax amount 2 Central Tax 3 State/UT Tax 4 7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6 Quarter Rate Original details Revised details Turnover Central Tax State/UT Turnover Central tax State/UT Tax Tax 2 3 4 5 6 8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Paid 2 Place of supply (Name of State /UT) 3 Amount Integrated Central State/ UT Tax Cess Tax 4 Tax 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 Year Quarter Amendment relating to information furnished in S. No.(select)....
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....pt invoices auto populated/ add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and Place of Supply (POS) only if the same is different from the location of the recipient. 5. Table 5 to capture amendment of information provided in earlier tax periods as well as original/ amended information of debit or credit note received, rate-wise. Place of Supply (POS) to be reported only if the same is different from the location of the recipient. While furnishing information the original debit/credit note, the details of invoice shall be 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, 6. Table 6 to capture details of outward supplies including advance and net of goods returned during the current tax period. 7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns. 111 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. T....
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....un-registered persons where invoice value is more than Rs 2.5 lakh Place of Invoice details Rate Taxable Amount Supply Value (State/UT) No. Date Value 1 2 3 4 5 6 Integrated Tax 7 Cess 8 7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6 Rate of tax Total Taxable value Amount 2 Integrated 3 Central State/UT Tax 5 Cess 6 7A. Intra-State supply (Consolidated, rate wise) 7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise] Place of Supply (Name of State) 8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit note/credit notes and amendments thereof] Details of original document Revised details of Rate Taxable Amount Place of document or details of original Debit/Credit Notes Value supply GSTIN No. Date GSTI No. Date Value 1 N 2 3 4 5 6 7 11 Integrated Central State / Cess Tax 10 Tax UT Tax 12 13 14 8A. If the invoice details furnished earlier were incorrect 8B. Debit Notes/Credit Notes [original)] 8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 115 9. Amen....
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..... Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC eligible on such import of goods. 5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period. 7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under: i. ii. iii. For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in 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. 8. Table 8 consists of amendments in respect of - i. B2B outward supplies declared in the previous tax period; ii. iii. "B2C inter-State invoices where invoice value is more than 2.5 lakhsâž reported in the previous tax period; and Origina....
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..... 3) Description 1 (a) Total ITC available for distribution (b) Amount of eligible ITC (c) Amount of ineligible ITC Integrated Central State/UT CESS tax 2 Tax 3 Tax 4 5 5. Distribution of input tax credit reported in Table 4 GSTIN of recipient/State, if recipient is unregistered ISD invoice Distribution of ITC by ISD No. Date Integrated Tax Central Tax State / UT Tax CESS 1 2 3 4 5 6 7 5A. Distribution of the amount of eligible ITC 5B. Distribution of the amount of ineligible ITC 122 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 Rate Taxable value Amount of Tax supplier note/credit note details No Date Value Integrated Central State CESS tax Tax UT Tax 1 2 3 4 5 6 7 8 9 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 tax credit reclaimed on rectification of mismatch tax 2 Integrated Central Tax 3 State/ UT Tax Cess 4....
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....ability 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. 125 1. GSTIN Form GSTR-6A [See Rule 59(3) & 65] Details of supplies auto-drafted form (Auto-drafted from GSTR-1) 2. (a) Legal name of the registered person (b) Trade name, if any 3. Input tax credit received for distribution GSTIN Invoice details Rate Taxable of supplier No Date Value Year Month (Amount in Rs. for all Tables) Amount of Tax value Integrated Central Tax State/UT Cess 1 2 3 4 5 6 tax 8 Tax 10 4. Debit/Credit notes (including amendments thereof) received during current tax period Details of original Revised details of document or details of Debit/Credit Note document GSTIN of No. Date GSTIN No. Date Value Rate Taxable Amount of tax supplier of supplier value Integrated Central State Cess tax Tax UT Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 126 1. GSTIN Form GSTR-7 [See rule 66 (1)] Return for Tax Deducted at Source 2. (a) Legal name of the Deductor (b) Trade name, if any 3. Details of the tax deducted at source Auto Populated Auto Populated Year Month (Amount in Rs. for all Tables) GSTIN of deductee Amount paid to deductee on whi....
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....ment for tax collection at source Year Month 2. (a) Legal name of the registered person (b) Trade name, if any Auto Populated Auto Populated 3. Details of supplies made through e-commerce operator for all Tables) GSTIN of the supplier 1 Gross value (Amount in Rs. Details of supplies made which attract TCS Amount of tax collected at source Value of supplies Net amount liable for TCS Integrated Central Tax State /UT Tax Tax returned 2 3 4 5 7 of supplies made 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 Details of supplies made which attract TCS Value of Amount of tax collected at source supply made returned Net amount liable for Integrated Central Tax State/UT Tax Tax TCS 1 2 3 4 5 6 7 8 9 4A. Supplies made to registered persons 4B. Supplies made to unregistered persons 5. Details of interest On account of Amount Amount of interest 1 in default 2 Integrated Central Tax Tax 3 4 Late payment of TCS amount 131 State/UT Tax 5 6. Tax payable and paid Description 1 (a) Integrated Tax....
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....y Designation/Status Instructions:- 1. Terms Used :- a. GSTIN :- b. UIN - Goods and Services Tax Identification Number Unique Identity Number 2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and when required to file by proper officer. 3. Table 3 of GSTR-11 will be populated from GSTR-1. 4. UIN holder will not be allowed to add or modify any details in GSTR-11. 135 Form GST PCT - 1 [See rule 83(1)] Application for Enrolment as Goods and Services Tax Practitioner Part-A State/UT- (i) Name of the Goods and Services Tax Practitioner (As mentioned in PAN) (ii) PAN (iii) Email Address (iv) Mobile Number Note - Information submitted above is subject to online verification before proceeding to fill up Part-B. 1. Enrolling Authority 2. State/UT 3. Date of application 4 PART B Centre State District - Enrolment sought as: Membership Number Membership Type (drop down will change (1) Chartered Accountant holding COP (2) Company Secretary holding COP (3) Cost and Management Accountant holding COP (4) Advocate (5) Graduate or Postgraduate degree in Commerce (6) Graduate or Postgraduate degree in Banking (7) Graduate or Postgraduate degree in Business Admi....
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.... Practitioner 4. Address and Contact Information 5. Date of enrolment as GSTP Date Enrolment Authority 138 Signature of the Name and Designation. Centre / State Reference No. To Name Form GST PCT-03 [See rule 83(4)] Date Address of the Applicant GST practitioner enrolment No. Show Cause Notice for disqualification It has come to my notice that you are guilty of misconduct, the details of which are given hereunder: 1. 2. You are hereby called upon to show cause as to why the certificate of enrolment granted to you should not be rejected for reasons stated above. You are requested to submit your response within days to the undersigned from the date of receipt of this notice. Appear before the undersigned on (date) (Time)......... If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits 139 Signature Name (Designation) Form GST PCT-04 [See rule 83(4)] Reference No. To Name Address Enrollment Number Order of rejection of enrolment as GST Practitioner Date- This has reference to your reply dated ---- - in response to the notice to show....
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....urn of the month of September filed by 20th October and the reclaim is being allowed alongwith refund of interest. Month Month Refund Refund B. 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 B.1 1 for month of September to be filed 20th October Two Months Two Months 2 July 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 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 2 August One Month-high C. Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November C.1 Details of Invoi....
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....hich the date of application or order falls, as the case may be. 3. Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by reducing credit (amount paid) from the debit (amount payable). 4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017. 145 Form GST PMT -01 [See rule 85(1)] Electronic Liability Register of Taxable Person (Part-II: Other than return related liabilities) (To be maintained at the Common Portal) Demand ID -- Demand date - Stay status - Stayed/Un-stayed GSTIN/Temporary Id- Name (Legal) - - Trade name, if any - Period - From To (dd/mm/yyyy) Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All - Sr No. Date Reference Tax Ledger (dd/ No. Period, used for on Descripti Type of Transaction Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) mm/ if dischargi yyyy) applica ble ng liability [Debit (DR) (Payable)]/ [Credit (CR) (Paid)] / Reduction (RD)/ Refund adjusted (RF)/] (Amount in Rs.) Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Ta Interes Penalt He Other Total Ta Interes Penalt Fe Other Tota Stave d/Un- stayed 1 2 3 4 5 6 7 8 9....
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....ion scheme, transition etc. will be recorded in the credit ledger. 2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc. Refund claimed from the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection. 149 Reference No. 1. GSTIN - 2. Name (Legal) — 3. Trade name, if any 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 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) -דייויד דיוידי 150 Signature Name Designation of the officer Note - 'Central Tax' stands for Central Goods and Services Tax; â€....
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....d type of liability for which any debit has been made will also recorded under the head "description". 154 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. 6. Date and time of deposit is the date and time of generation of CIN as reported by bank. 7. 'Central Tax' stands for Central Goods and Services Tax; ‘State Tax' stands for State Goods and Services Tax; ‘UT Tax' stands for Union territory Goods and Services Tax; ‘Integrated Tax' stands for Integrated Goods and Services Tax and ‘Cess' stands for Goods and Services Tax(Compensation to States) 155 Form GST PMT -06 [See rule 87(2)] Challan for deposit of goods and services tax CPIN > Date > Challan Expiry Date -- GSTIN Name (Legal) Address > > Email address > Mobile No. > > Details of Deposit (All Amount in Rs.) Government Major Head Tax Interest Penalty Minor Head Fee Others Total Central Tax (----) Government of Integrated India Tax (----) CESS State (Na....
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....l 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). 160 FORM-GST-RFD-01 [See rule 89(1)] Application for Refund Select: Registered / Casual/ Unregistered/Non-resident taxable person 1. GSTIN/Temporary ID: 2. Legal Name: 3. Trade Name, if any: 4. Address: 5. Tax Period: From To 6. Amount of Refund Claimed: Act Tax Interest Penalty Fees Others Total Central Tax State Tax UT Tax Integrated Tax Cess Total 7. Grounds of Refund Claim: (select from the drop down): a. Excess balance in Electronic Cash ledger b. Exports of goods / services- With payment of Tax c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated d. On account of assessment/provisional assessment/ appeal/ any other order i. Select the type of Order: Assessment/ Provisional Assessment/ Appeal/ Others ii. Mention the following details: 1. Order No. 2. Order Date 3. Order Issuing Authority 4. Payment Reference No. (of the amount to be claimed a....
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....to the best of my/our knowledge and belief and nothing has been concealed therefrom. We declare that no refund on this account has been received by us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89 163 Statement 1: (Note: - All statements are auto populated from the corresponding returns taxpayer have to select the invoices accordingly and fields like egm/ebrc to be filled if the same was not filled in the return) Annexure-1 Statement containing the number and date of invoices under 89 (2) (h) of CGST Rules, For Inward Supplies: As per GSTR-2 (Table 4): Tax Period: GSTIN/ Name of Invoice details unregistered supplier No Goods/ Date Value Services HSN Taxable value UQC QTY Integrated Tax Central Tax State Tax/ UT Tax CESS Col. 20/21/22/23 Col. Col. ཙ Col. State (in case of unregistered supplier) Rate Rate Amm. Rate Anm. Rate Am. Rate, Am. 171 Emergated Com UTCess 2 3 4 (G/S) 5 6 7 24A 24B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Col. 17: POS (only if different from the location of recipient) Col. 18: Indicate if supply attracts reverse charge (Yes/No) Col. 19: Eli....
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.... by the supplier of SEZ/ Developer: GSTR-1 Table 5 GSTIN/ UIN Tax Period: Integrated Central State Tax/ Invoice details Cess Tax Tax UT Tax Col. Col. Col. Col. Col. Col. Col. 16 17 18 19 20 21 22 ARE Goods/ No. Date Value services HSN Taxable Value Rate Rate UQC QTY Amt Amt (%) (%) Rate (%) Amt Rate (NA) Amt (G/S) No. Date Date of Receipt Payment Details Ref No. Date 23F 23G 123456723A 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23C 23D 23E 23 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 Payme....
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....pplication filed under rule 89(2)(i) [Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid ] Order Details (issued in pursuance of Section 77 (1) and (2): Order No: Order Date: GSTIN/UIN Details of invoice covering transaction considered as intra –State / inter-State transaction earlier Name Transaction which were held inter State / intra-State supply subsequently Invoice details Integrated Central (in case B2C) Tax Tax State Tax Cess Tax Place of Supply Integrated Central Tax State Tax (only if different from the location Cess Place of Supply (only if different No. Date Value Taxable Amt Amt Amt Amt of recipient) Amt Amt Amt Amt from the location of recipient) Value 2 3 4 5 6 8 10 11 12 13 14 15 171 Statement 7: Statement in case of application filed under rule 89(2)(k) Refund on account excess payment of tax Sr. No. Tax period Reference no. of return Date of filing Excess amount available in Liability Register return Integrated Tax Central Tax State Cess Tax 2 3 4 6 7 8 172 Annexure-2 [See rule 89 (2) (m)] Certificate This is to certify that in respect of the refund amounting to INR > (in words) claimed by M/s · (Applicant's Name) GSTIN/ Temporary ID------- for t....
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....grated Tax Cess Amount of refund i. claimed 10% of the amount ii. claimed as refund 111. iv. (to be sanctioned later) Balance amount (i-ii) Amount of refund sanctioned Bank Details Bank Account No. as Name of the Bank V. per application vi. Address of the Bank vii. /Branch IFSC vili. MICR ix. 176 Signature (DSC): Name: Designation: Office Address: Payment Advice No: - FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5) & 94] Payment Advice To PAO/ Treasury/ RBI/ Bank Refund Sanction Order No. Order Date Name: <> Refund Amount (as per Order): Date: Place: Το Net Refund amount sanctioned Interest on delayed Refund Total Date: Central Tax State Tax UT Tax Integrated Tax Cess Details of the Bank Bank Account no as per application i. Name of the Bank ii. Name and Address of the Bank/branch iii. IFSC iv. MICR V. (GSTIN/UIN/Temporary ID) (Name) (Address) Signature (DSC): Name: Designation: Office Address: 177 Order No.: To 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. . Refund Sanction/Rejection Order Dated Date: Sir/Madam, This has reference to your above mentioned applicat....
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....dmissible (i-ii-iii) Refund adjusted against outstanding demand (as per order no.) under existing law or under this law.. Demand Order No...... date...... â˜â˜ vi. Balance amount of refund Nil Nil Nil I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the outstanding demand under this Act / under the existing law. This application stands disposed as per provisions under sub-section (...) of Section (...) of the Act. OR 180 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 Amount of Refund Sanctioned i. Amount of Refund Withheld ii. Amount of Refund Allowed 111. 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 Se....
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....of Bank Branch Amount f. IFSC g. MICR 7. Reference number and date of furnishing FORM GSTR-11 8. Verification I as an authorised representative of > hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Signatory: Place: Signature of Authorised Name: Designation Status: 184 1.GSTIN 2. Name 3. Address Form GST ASMT - 01 [See rule 98(1)] Application for Provisional Assessment under section 60 4. Details of Commodity / Service for which tax rate / valuation is to be determined Sr. No. HSN Name of commodity /service Tax rate Valuatio Average n Centra State Integrate Ces monthly turnover 1 tax d tax S of the UT commodit tax y / service 1 2 3 4 5 6 7 8 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 correct....
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....2. Name 3. Order vide which security is prescribed Order No. Order date 4. Details of the security furnished Sr. No. Mode Reference no. / Debit entry no. (for cash payment) Date Amount Name of Bank 1 2 3 4 5 6 Note - Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order. 5. Declaration - (i) 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. (ii) (iii) 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 189 I/We.... .of. Bond for provisional assessment [Rule 98(3) & 98(4)] .,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (he....
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....on Occupation Accepted by me this... ..day of (month)... .of (Designation) 191 (year) for and on behalf of the President of India./ Governor of ........... (state)". Reference No.: Το GSTIN - Name - Form GST ASMT -06 [See rule 98(5)] Address - Application Reference No. (ARN) Provisional Assessment order no. - Date Date Date: Notice for seeking additional information / clarification / documents for final assessment Please refer to your application and provisional assessment order referred to above. The following information / documents are required for finalization of provisional assessment: > from the date of receipt of this notice to enable this office to take a decision in the matter. Please note that in case no information is received by the stipulated date your application is liable to be rejected without making any further reference to you. You are requested to appear before the undersigned for personal hearing on >. 192 Signature Name Designation Reference No.: To GSTIN Name Address Provisional Assessment order No. Form GST ASMT -07 [See rule 98(5)] Final Assessment Order Preamble > Date dated ... In continuation of the provisional assessment order referred to above and....
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....ce No. Date 4. Tax Period 5. Reply to the discrepancies Sr. No. Discrepancy 6. Amount admitted and paid, if any - Act 7. Verification- Tax Reply Interest Others Total I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation/Status Date - 197 Reference No.: To GSTIN Name Address Form GST ASMT-12 [See rule 99(3)] Tax period - ARN - F.Y. - Date - Date: Order of acceptance of reply against the notice issued under section 61 This has reference to your reply dated in response to the notice issued vide reference dated --- Your reply has been found to be satisfactory and no further action is required to be taken in the matter. no. . 198 Signature Name Designation Reference No.: To GSTIN - Form GST ASMT - 13 [See rule 100(1)] Name - Address - Tax Period - Notice Reference No.- Date: F.Y.- Return Type - Date - Preamble - > Assessment order under section 62 The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return for the said tax period. From the records available with the ....
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....be registered under the Act. OR The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period as your registration has been cancelled under sub-section (2) of section 29 with effect from--- Whereas, no reply was filed by you or your reply was duly considered during proceedings held on date(s). On the basis of information available with the department / record produced during proceedings, the amount assessed and payable by you is as under: Introduction Submissions, if any Conclusion (to drop proceedings or to create demand) Amount assessed and payable:- (details at Annexure) (Amount in Rs.) Sr No. Tax Period Act Tax Interest Penalty Others Total 1 2 3 4 5 6 8 Total Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are hereby directed to make the payment by > failing which proceedings shall be initiated against you to recover the outstanding dues. 201 Signature Name Reference No.: Το GSTIN/ID Name Form GST ASMT - 16 [Se....
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.... the said audit at my office/at your place of business on And whereas you are required to:- (i) afford the undersigned the necessary facility to verify the books of account and records or other documents as may be required in this context, and (ii) furnish such information as may be required and render assistance for timely completion of the audit. You are hereby directed to attend in person or through an authorised representative on (date) at... ..(place) before the undersigned and to produce your books of account and records for the aforesaid financial year(s) as required for audit. In case of failure to comply with this notice, it would be presumed that you are not in possession of such books of account and proceedings as deemed fit may be initiated as per the provisions of the Act and the rules made thereunder against you without making any further correspondence in this regard. 205 Signature ... Name Designation Reference No.: To, GSTIN Form GST ADT - 02 [See rule 101(5)] Date: Name Address Audit Report No. dated Audit Report under section 65(6) Your books of account and records for the F.Y......... has been examined and this Audit Report is prepared on the basis of informatio....
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....ail Address 12. 13. > Optional Nature of activity(s) (proposed / present) in respect of which advance ruling sought A. Category Factory/Manufacturing Wholesale Business Retail Business Warehouse/Deport Bonded Warehouse Service Provision Office/Sale Office Leasing Business Service Recipient EOU/STP/EHTP SEZ Input Service Distributor (ISD) Works Contract B. Description (in brief) (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 209 (iii) determination of time and value of supply of goods or services or both (iv) admissibility of input tax credit of tax paid or deemed to have been paid (v) determination of the liability to pay tax on any goods or services or both (vi) whether applicant is required to be registered under the Act (vii) whether any particular thing done by the applicant with respect to any goods and/or services or both amounts to or results in a supply of goods and/or services or both, within the meaning of that term 14. Question(s) on which advance ruling is required 15. 16. 17. Sta....
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....full and in block letters), son/daughter/wife of do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents is correct. I am making this application in my capacity as (designation) and that I am competent to make this application and verify it. Place Date 212 Signature Name of Appellant/Authorised Signatory Designation/ Status Form GST ARA -03 [See Rule 106(2)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars Remarks 1 Advance Ruling No. 2 Date of communication of the advance ruling DD/MM/YYYY 3 GSTIN, if any / User id of the person who had sought advance ruling Legal Name of the person referred to in serial number 3. 5 Name and designation of jurisdictional officer / concerned officer 6 Email Address of jurisdictional officer / concerned officer 7 Mobile number of jurisdictional officer / concerned officer 8 Whether the jurisdictional officer / concerned officer wishes to be heard in person? Yes/No 9. Facts of the case (in brief) 10. Grounds of Appeal Prayer In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, may be pleased to: a. set aside/m....
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....ash Ledger 3. tax Credit Ledger Cash Ledger 4. CESS Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid Sr. Descriptio Amount payable Debi Amount paid No n t Integrate Centra State/U CES entry Integrate Centra d tax 1 tax T tax S d tax 1 tax State/U T tax CES S no. 1 2 3 4 5 6 7 8 9 10 11 1. Interest 2. Penalty 3. Late fee 4. (specify) 16. Whether appeal is being filed after the prescribed period - Yes/No 17. If 'Yes' in item 17 - (a) Period of delay - (b) Reasons for delay - 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. 216 Place: Date: 217 Name of the Applicant: Form GST APL - 02 [See rule 108(3)] Acknowledgment for submission of appeal Your appeal has been successfully filed against Reference Number- 1. 2. Date of filing- 3. Time of filing- 4. Place of filing- 5. Name of the person filing the appeal- 6. Amount of pre-deposit- 7. Date of acceptance/rejection of appeal- 8. Date of appearance- Time: 9. Court Number/ Bench Place: Date: Court: Bench: 218 Date: Name: Designation: On behalf of Appellate Authority/Appell....
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....e Authority passing the order appealed against - 6. Date of communication of the order appealed against - 7. Name of the representative - 8. Details of the case under dispute: (i) Brief issue of the case under dispute (ii) Description and classification of goods/ services in dispute (iii) Period of dispute (iv) Amount under dispute: Description a) Tax/Cess b) Interest c) Penalty d) Fees Other charges Central tax State/UT Integrated Cess tax tax (v) Market value of seized goods 9. Whether the appellant wishes to be heard in person? 10. Statement of facts 11. Grounds of appeal 12. Prayer 13. Details of demand created, disputed and admitted Particulars of demand Particulars Central State/UT Integrated Cess Total tax tax tax amount 223 a) Tax/ Cess total > Amount demanded/ b) Interest total > rejected >, c) Penalty if any (A) d) Fees e) Other charges a) Tax/ Cess Λ b) Interest total > Amount Λ (B) total > Amount b) Interest total > V Particulars Central State/UT Integrated Cess Total amount tax tax tax Tax/Cess Interest a) Admitted Penalty amount Fees Other charges b) Pre-deposit Tax/ Cess total > total > total > V total Name of the Applicant: Designation/Status: Form GST....
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.... Appellate Tribunal under sub section (3) of Section 112 1. Name and Designation of the appellant 2. GSTIN/Temporary ID /UIN- Name: Designation Jurisdiction State / Center - Name of the State: 3. Appellate Order no. Date- 4. Designation and Address of the Appellate Authority passing the order appealed against- 5. Date of communication of the order appealed against- 6. Details of the case under dispute: (i) Brief issue of the case under dispute- (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under dispute: Description a) Tax/Cess b) Interest c) Penalty d) Fees Other charges 7. Statement of facts- 8. Grounds of appeal- 9. Prayer- Central tax State/UT Integrated Cess tax tax 230 10. Amount demanded, disputed and admitted: Particulars Particulars Centr State/ Integ Cess Total amount of al tax UT rated demand, if any tax tax a) Tax/Cess b) Interest demand created, if c) Penalty total Place: Date: any (A) d) Fees e) Other charges a) Tax/Cess b) Interest Amount under c) Penalty dispute (B) d) Fees e) Other charges 231 Λ Name of the appellant/ officer- 3. Permanent address of the appellant, if applicable- 4. Address for commu....
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....ding 5 Tax payable on (5) ITC reversal relatable to [(3) and] (5) Turnover for which forms Transition Pending Tax payable on (7) ITC 2- (4+6-7+9) 6 7 8 9 10 6. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)). Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax (a) Sr. Invoice / Invoice/ Document document Date no no. law Total eligible Total cenvat cenvat credit under credit availed existing under existing law Supplier's registration no. under existing Recipients' registration no. under existing law Details of capital goods on which credit has been partially availed Value Duties and law taxes paid ED/ SAD CVD 2 3 4 5 6 7 8 9 10 Total cenvat credit unavailed under existing law (admissible as ITC of central tax) (9-10) 11 235 (b) Date no. Recipients' registration no. under existing Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax (For all registrations on the same PAN and in the same State) Invoice / Supplier's Document document registration Sr. no Invoice/ no. under existing law law Details regarding....
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.... Tax period to which the last return filed under the existing law pertains 3 Date of filing of the return specified in Column no. 3 4 Balance eligible cenvat credit carried forward in the said last return GSTIN of receivers (same PAN) of ITC of CENTRAL TAX /invoice Distribution document ITC of CENTRAL TAX transferred No. Date 5 6 7 8 9 237 9. a. b. 10. a. Total Details of goods sent to job-worker and held in his stock on behalf of principal under section 141 Details of goods sent as principal to the job worker under section 141 Sr. No. Challan No. 1 Challan date Type of goods (inputs/ semi-finished/ finished) Details of goods with job- worker HSN Description Unit Quantity Value 3 4 5 6 7 8 9 GSTIN of Job Worker, if available Total Details of goods held in stock as job worker on behalf of the principal under section 141 Sr. No. Challan No. Challan Date Type of goods (inputs/ semi-finished/ finished) Details of goods with job- worker HSN Description Unit Quantity Value 2 3 4 5 6 7 8 9 GSTIN of Manufacturer Total Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act Details of goods held as agent on behalf of the principal Sr. GSTIN ....