TaxTMI 
TaxTMI 
Tripura State Goods and Services Tax (Second Amendment) Rules, 2017.
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....the open market value of such supply; (b) if the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money, if such amount is known at the time of supply; (c) if the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or services or both of like kind and quality; (d) if the value is not determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration in money and such further amount in money that is equivalent to consideration not in money as determined by the application of rule 30 or rule 31 in that order. Illustration: (1) Where a new phone is supplied for twenty thousand rupees along with the exchange of an old phone and if the price of the new phone without exchange is twenty four thousand rupees, the open market value of the new phone is twenty four thousand rupees. (2) Where a laptop is supplied for forty 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 th....
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....per quintal. (b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order. 30. Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services. 31. Residual method for determination of value of supply of goods or services or both.- Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent with the principles and the general provisions of section 15 and the provisions of this Chapter: Provided that in the case of supply of services, the supplier may opt for this rule, ignoring rule 30. 32. Determination of value in respect of certain supplies.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the ....
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....f passage for travel by air. Explanation.- For the purposes of this sub-rule, the expression "basic fare" means that part of the air fare on which commission is normally paid to the air travel agent by the airlines. (4) The value of supply of services in relation to life insurance business shall be,- (a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service; (b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or (c) in all other cases, twenty five per cent. of the premium charged from the policy holder in the first year and twelve and a half per cent. of the premium charged from the policy holder in subsequent years: Provided that nothing contained in this sub-rule shall apply where the entire premium paid by the policy holder is only towards the risk cover in life insurance. (5) Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor p....
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.... goods or services or both; (b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account. Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B. 34. Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the determination of the value of taxable goods or services or both shall be the applica....
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....put Service Distributor credit note or any document issued by an Input Service Distributor in accordance with the provisions of sub-rule (1) of rule 54. (2) Input tax credit shall be availed by a registered person only if all the applicable particulars as specified in the provisions of Chapter VI are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person. (3) No input tax credit shall be availed by a registered person in respect of any tax that has been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts. 37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionat....
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....aid company or the institution. 39. Procedure for distribution of input tax credit by Input Service Distributor.- (1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely,- (a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules; (b) the Input Service Distributor shall, in accordance with the provisions of clause (d), separately distribute the amount of ineligible input tax credit (ineligible under the provisions of sub-section (5) of section 17 or otherwise) and the amount of eligible input tax credit; (c) the input tax credit on account of central tax, State tax, Union territory tax and integrated tax shall be distributed separately in accordance with the provisions of clause (d); (d) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients ....
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.... input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be- (i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or (ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of 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....
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....on under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees; (e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal. (2) The amount of credit in the case of supply of capital goods or plant and machinery, 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....
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....tributable to inputs and input services intended to be used exclusively for effecting supplies other than exempted but including zero rated supplies, be denoted as 'T4'; (g) 'T1', 'T2', 'T3' and 'T4' shall be determined and declared by the registered person at the invoice level in FORM GSTR-2; (h) input tax credit left after attribution of input tax credit under clause (g) shall be called common credit, be denoted as 'C2' and calculated as- C2 = C1- T4; (i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' 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....
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.... of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2' exceeds the aggregate of the amounts calculated finally in respect of 'D1' and 'D2', such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year to which such credit relates. 43. Manner of determination of input tax credit in respect of 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....
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....ing 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; (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....
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....itions and restrictions in respect of inputs and capital goods sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker. (2) The challan issued by the principal to the job worker shall contain the details specified in rule 55. (3) The details of challans in respect of goods dispatched to a job 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 "ca....
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.... (o) address of delivery where the same is different from the place of supply; (p) whether the tax is payable on reverse charge basis; and (q) signature or digital signature of the supplier or his authorised representative: Provided that the Board may, on the recommendations of the Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and (ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification: Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers: Provided also that in the case of the export of goods or services, the invoice sha....
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....d as ORIGINAL FOR RECIPIENT; and (b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER. (3) The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1. 49. Bill of supply.- A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters - hyphen or dash and slash symbolised as "-" and "/" respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) Harmonised System of Nomenclature Code for goods or services; (f) description of goods or services or both; (g) value of supply of goods or services or both taking into account discount or abatement, if any; and (h) signature or digital signature of t....
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....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) number and date of receipt voucher issued in accordance with the provisions of rule 50; (f) description of goods or services in respect of which refund is made; (g) amount of refund made; (h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (i) amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (j) whether the tax is payable on reverse charge basis; and (k) signature or digital signature of the supplier or his authorised representative. 52. Payment voucher.- A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier if registered; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as "-" and ....
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....registration: Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period: Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act. (3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74 or section 129 or section 130 shall prominently contain the words "INPUT TAX CREDIT NOT ADMISSIBLE". 54. Tax invoice in special cases.- (1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:- (a) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen....
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....e 50 or rule 51 or rule 52 or rule 53. 55. Transportation of goods without issue of invoice.- (1) For the purposes of- (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) transportation of goods for job work, (c) transportation of goods for reasons other than by way of supply, or (d) such other supplies as may be notified by the Board, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:- (i) date and number of the delivery challan; (ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered; (iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered; (iv) Harmonised System of Nomenclature code and description of goods; (v) quantity (provisional, where the exact quantity being supplied is not known); (vi) taxable value; (vii) tax rate and tax am....
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....ng raw materials, finished goods, scrap and wastage thereof. (3) Every registered person shall keep and maintain a separate account of advances received, paid and adjustments made thereto. (4) Every registered person, other than a person paying tax under section 10, shall keep and maintain an account, containing the details of tax payable (including tax payable in accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period. (5) Every registered person shall keep the particulars of - (a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act; (b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter; (c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein. (6) If any taxable goods are found to be s....
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....titative details of goods used in the provision of services, details of input services utilised and the services supplied. (14) Every registered person executing works contract shall keep separate accounts for works contract showing - (a) the names and addresses of the persons on whose behalf the works contract is executed; (b) description, value and quantity (wherever applicable) of goods or services received for the execution of works contract; (c) description, value and quantity (wherever applicable) of goods or services utilized in the execution of works contract; (d) the details of payment received in respect of each works contract; and (e) the names and addresses of suppliers from whom he received goods or services. (15) The records under the provisions of this Chapter may be maintained in electronic form and the record so maintained shall be authenticated by means of a digital signature. (16) Accounts maintained by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 3....
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....olled in the State or Union territory. (3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner. (4) Subject to the provisions of rule 56,- (a) any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him alongwith the Goods and Services Tax Identification Number of the registered consigner and consignee for each of his branches. (b) every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt and disposal of such goods. (5) The owner or the operator of the godown shall store the goods in such manner that they can be identified item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand. Chapter VIII Returns 59. Form and manner of furnishing details of outward supplies.- (1) Eve....
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....R-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38. (2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2. (3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level. (4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level in FORM GSTR-2. (4A) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2. (5) The details of invoices ....
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....nic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54. (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner. 62. Form and manner of submission of quarterly return by the composition supplier.- (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by....
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....outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof. 65. Form and manner of submission of return by an Input Service Distributor.- Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner. 66. Form and manner of submission of return by a person required to deduct tax at source.- (1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner. (2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in P....
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.... recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the corresponding supplier has furnished a valid return; (ii) The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by the corresponding supplier. 70. Final acceptance of input tax credit and communication thereof.- (1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal. (2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. 71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit in....
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.... Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein. Explanation.- For the purposes of this rule, it is hereby declared that - (i) the claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2 without amendment shall be treated as matched if the said recipient has furnished a valid return. (ii) the claim of reduction in the output tax liability shall be considered as matched where the amount of output tax liability after taking into account the reduction claimed is equal to or more than the claim of input tax credit after taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid return. 74. Final acceptance of reducti....
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.... by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier. 76. Claim of reduction in output tax liability more than once.- The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal. 77. Refund of interest paid on reclaim of reversals.- The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund of the amount under section 54. 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.- The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM ....
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....sh annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B. (2) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. 81. Final return.- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner. 82. Details of inward supplies of persons having Unique Identity Number.- (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation ....
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....the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner. (3) The enrolment made under sub-rule (2) shall be valid until it is cancelled: Provided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council: Provided further that no person to whom the provisions of clause (b) of sub-section (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date. (4) If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqu....
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....y goods and services tax practitioner to prepare and furnish his return; and (b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct. (10) The goods and services tax practitioner shall- (a) prepare the statements with due diligence; and (b) affix his digital signature on the statements prepared by him or electronically verify using his credentials. (11) A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8). 84. Conditions for purposes of appearance.- (1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83. (2) A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the autho....
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....he same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. 86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall be credited to the said ledger. (2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of section 49. (3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim shall be debited in the said ledger. (4) If the refund so filed is rejected, either fully or partly, the amount debited under subrule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03. (5) Save as provided in the provisions of this Chapter, no entry shall be made directly in the electronic credit ledger under any circumstance. (6) A registered person shall,....
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....ified that for making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment. (4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal. (5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made: Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan. (6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number shall be generated by the collecting bank and the same shall be indicated in the challan. (7) On receipt of the Challan Identification Number from the collecting bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has....
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.... (1)Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be: Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the - (a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone; (b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone....
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....pply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer; (g) a statement containing the number and date of invoices along with such other evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports; (h) a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of the rate of tax on the inputs being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies; (i) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of the finalisation of provisional assessment; (j) a statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply; (k) a statement showing the details of the amount of claim on account of excess payment of tax; (l) a declaration to the effect that the incidence of tax, interest or any other ....
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....or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period; (E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under sub-section (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during the relevant period; (F) "Relevant period" means the period for which the claim has been filed. (5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula - Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC / Adjusted Total Turnover} - tax payable on such inverted rated supply of goods Explanation.- For the purposes of this sub rule, the expressions "Net ....
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....f section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90. (3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 92. Order sanctioning refund.- (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable: Provided that in cases where the amount of refund is completely adjusted against any ou....
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....er fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03. Explanation.- For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal. 94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common p....
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....refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities. (4) The claim for refund shall be withheld where,- (a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or (b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962. (5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal. (6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or Stat....
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.... State Government may make an application for a grant from the Consumer Welfare Fund: Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a complainant in a consumer dispute, after its final adjudication. (7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary, but the Committee shall not consider an application, unless it has been inquired into in material details and recommended for consideration accordingly, by the Member Secretary. (8) The Committee shall have powers - (a) to require any applicant to produce before it, or before a duly authorised Officer of the Government such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application; (b) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or, as the case may be, State Government; (c) to get the accounts of the applicants audited, for ensuring p....
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....a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty five per cent. of the amount covered under the bond. (4) The registered person shall execute a bond in accordance with the provisions of subsection (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under sub-rule (3): Provided that a bond furnished to the proper officer under the State Goods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the Act and the rules made thereunder. Explanation.- For the purposes of this rule, the expression "amount" shall include the amount of integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the transaction. (5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for information and records required for finalization of assessment under sub-section (3) of section 60 and shall issue a final assessment order....
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.... referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17. (5) The order of withdrawal or, as the case may be, rejection of the application under subsection (2) of section 64 shall be issued in FORM GST ASMT-18. 101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof. (2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section. (3) The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books of account are maintained and the returns and statements furnished under the provisions of the Act and the rules made thereunder, the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of the supply of goo....
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....fee of ten thousand rupees to be deposited in the manner specified in section 49. (2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal. (3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,- (a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and (b) in the case of an applicant, in the manner specified in rule 26. 107. Certification of copies of the advance rulings pronounced by the Appellate Authority. - A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to- (a) the applicant and the appellant; (b) the concerned officer of central tax and State or Union territory tax; (c) the jurisdictional officer of central tax and State or Union territory tax; and (d) the Autho....
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....um of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06. (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. (4) A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the Registrar: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued. (5) The fees for fil....
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....llate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity - (a) to examine the evidence or document or to cross-examine any witness produced by the appellant; or (b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1). (4) Nothing contained in this rule shall affect the power of the Appellate Authority or the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal. 113. Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. (2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal. 114. Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of section 117 shall be ....
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....or sub-section (8) of section 140, specify separately the details of stock held on the appointed day; (c) in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:- (i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law; (ii) the description and value of the goods or services; (iii) the quantity in case of goods and the unit or unit quantity code thereof; (iv) the amount of eligible taxes and duties or, as the case may be, the value added tax [or entry tax] charged by the supplier in respect of the goods or services; and (v) the date on which the receipt of goods or services is entered in the books of account of the recipient. (3) The amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the common portal. (4) (a) (i) A registered person who was not registered under the existing law shall, in accordance with the proviso to sub-section (3) of sectio....
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....ply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon. 119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day. 120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1. 121. Recovery of credit wrongly availed.- The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly. Chapter XV Anti-Profiteering 122. Constitution of the Authority.- The Authority shall consist of,- (a) a Cha....
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.... whichever is earlier and shall be eligible for reappointment: Provided that person shall not be selected as a Technical Member if he has attained the age of sixty-two years. 125. Secretary to the Authority.- The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority. 126. Power to determine the methodology and procedure.- The Authority may determine the methodology and procedure for determination as to whether the reduction in rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices. 127. Duties of the Authority.- It shall be the duty of the Authority,- (i) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices; (ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices; (iii) to o....
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....ommensurate reduction in prices. (3) The Director General of Safeguards shall, before initiation of investigation, issue a notice to the interested parties containing, inter alia, information on the following, namely:- (a) the description of the goods or services in respect of which the proceedings have been initiated; (b) summary of statement of facts on which the allegations are based; and (c) the time limit allowed to the interested parties and other persons who may have information related to the proceedings for furnishing their reply. (4) The Director General of Safeguards may also issue notices to such other persons as deemed fit for fair enquiry into the matter. (5) The Director General of Safeguards shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings. (6) The Director General of Safeguards shall complete the investigation within a period of three months of receipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon co....
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.... benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order - (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount including interest not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified under the Act; and (d) cancellation of registration under the Act. 134. Decision to be taken by the majority.- If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority. 135. Compliance by the registered person.- Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initia....
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....ription of inputs held in Unit Quantit Quanti ty No. ion under No. Date stock, inputs y CX/ contained in Code Value (As adjusted by debit note/credit note) Amount of ITC claimed (Rs.) Central Tax State Tax UT Tax Integrate d Tax Cess VAT of supplier semi-finished or (UQC) finished goods held in stock 1 2 3 4 5 7 (a) Inputs held in stock 7 (b) Inputs contained in semi-finished or finished goods held in stock 8 9 10 11 12 13 *In case it is not feasible to identify invoice, the principle of first-in-first out may be followed. 62 62 8. Claim under section 18 (1) (c) or section 18 (1)(d) Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed Sr. GSTIN/ Invoice */ Registrat Bill of entry Description of inputs held in No. ion under CX/ stock, inputs Unit Quantity Code Qty No. Date contained in semi- (UQC) VAT of supplier finished or finished goods held in Value** (As adjusted by debit note/cred it note) Amount of ITC claimed (Rs.) Central Tax State Tax UT Tax Integr Cess ated Tax stock, capital goods 8 ct us held in Block 45 6....
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....of application filed to opt for composition scheme [ applicable only for section 18 (4)] 4(b). Date from which exemption is effective [ applicable only for section 18 (4)] (i) Application reference number (ARN) (ii) Date of filing 5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be paid under section 18(4). Sr. GSTIN/ No. Registration *Invoice Bill of Description of inputs entry Unit Qty held in stock, inputs under CX/ contained in semi- VAT of No. Date finished or finished Quantity Code (UQC) Value** (As adjusted by debit note/credit Amount of ITC claimed (Rs.) Central Tax State Tax UT Tax supplier goods held in stock and capital goods note) Integrated Tax Cess 1 2 3 4 5 (a) Inputs held in stock (where invoice is available) 5 6 7 8 9 10 11 12 13 5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available) 67 62 5 (c) Capital goods held in stock (where invoice available) 5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock (whe....
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....erein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature Name of Authorised Signatory Designation/Status….. 71 14 1. (a) Legal name Form GST ENR-01 [See rule 58(1)] Application for Enrolment u/s 35 (2) [only for un-registered persons] (b) Trade Name, if any (c) PAN (d) Aadhaar (applicable in case of proprietorship concerns only) 2. Type of enrolment Transporter Godown owner/operator Cold storage owner/operator Constitution of Business (Please Select the Appropriate) о Warehouse owner/operator 3. (i) Proprietorship ☠(ii) Partnership (iii) Hindu Undivided Family (v) Public Limited Company (iv) Private Limited Company (vi) Society/Club/Trust/Association of Persons (vii) Government Department ☠(viii) Public Sector Undertaking (ix) Unlimited Company ☠(x) Limited Liability Partnership (xi) Local Authority ☠(xii) Statutory Body (xiii) Foreign Limited Liability ☠Partnership (xiv) Foreign Company Registered (in India) (xv) Others (Please specify) 4. Name of the State District 5. Jurisdiction detail Centre State 6. 7. (a)....
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.... Code 12. Consent I on behalf of the holder of Aadhaar number give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 13. List of documents uploaded (Identity and address proof) 14. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: For office use Signature Name of Authorised Signatory Designation/Status... Enrolment no. - Date - 75 75 Form GSTR-1 [See rule (59(1)] Details of outward supplies of goods or services Year Month Legal name of the registered person 1. GSTIN 2. (a) (b) Trade name, if any 3. (a) Aggregate Turnover in the preceding Financial Year (b) Aggregate Turnover - April to June, 2017 4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplie....
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....registered 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 vouchers issued during current period and amendments thereof] Details of original Revised details of document or Rate Taxable details of original Debit/Credit Value Amount Place of supply document GSTIN Inv. Inv. GSTIN Invoice Shipping Value Notes or refund vouchers No. Date bill No Date No. Date 1 2 3 4 Integrated Central State/Cess Tax Tax UT Tax 9 10 11 12 13 14 15 16 5 6 7 8 9A. If the invoice/Shipping bill details furnished earlier were incorrect 9B. Debit Notes/Credit Notes/Refund voucher [original] 9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof] 10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7 Rate of tax 1 Total Taxable value 2 Amount Tax period for which the details are Integrated 3 Central 4 State/UT Tax 5 Cess being revised 10A. Intra-State Supplies [including supplies made through e-c....
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....clare 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 Services Tax Identification Number Unique Identity Number c. UQC: Unit Quantity Code d. HSN: e. POS: Harmonized System of Nomenclature Place of Supply (Respective State) f. B to B: From one registered person to another registered person g. B to C: From registered person to unregistered person 2. The details in GSTR-1 should be furnished by 10th of the month succeeding the relevant tax period. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year. Quarterly turnover information shall not be captured in subsequent returns. A....
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.... 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 capture information in respect of taxable supply of: (i) B to C supplies (whether inter-State or intra-State)with invoice value upto Rs 2,50,000; (ii) Taxable value net of debit/credit note raised in a particular tax period and information pertaining to previous tax periods which was not reported earlier, shall be reported in Table 10. Negative value can be mentioned in this table, if required; 82 (iii) Transactions effected through e-commerce operator attracting collection of tax at source under section 52 of the Act to be provided operator wise and rate wise; (iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made through e-commerce operator attra....
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.... 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 registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4 GSTIN/ Invoice details Rate Taxable Amount UIN value No. Date Value Integrated Central Tax State/ Cess Place of Supply (Name of Tax UT State/UT) Tax 1 2 3 4 5 6 7 8 9 10 11 3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2) 3B. Supplies attracting reverse charge (From table 4A of GSTR-2) 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax No. 1 2 3 Date Value 4 Rate Taxable value 5 6 Tax amount 7....
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....ls 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 Tax Ces y service/ Integrat Centr State/UCes ITC) 1 23 4 56 7 8 9 10 11 12 1 14 3 15 16 17 18 19 6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]- If details furnished earlier were incorrect 6B. Supplies by way of import of goods or goods received from SEZ [Information furnis....
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....e 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 in earlier tax periods and (f) adjusted with tax on supplies made in current Reduce Reduce tax period 91 13. HSN summary of inward supplies Sr. No. HSN Des....
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....es 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 (whether eligible or ineligible) will be made available to ....
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....C amount involved No. Date Integrated Tax Central Tax 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 ....
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..../ CESS Tax Tax UT Tax Tax UT Tax Tax 3 4 5 6 7 8 9 10 (I) On account of supplies received and debit notes/credit notes received during the current tax period (a) Inputs (b) Input services (c) Capital goods (II) On account of amendments made (of the details furnished in earlier tax periods) (a) Inputs (b) Input services (c) Capital goods 7. Addition and reduction of amount in output tax for mismatch and other reasons Description 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....
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....llected at source 2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed. 3. Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on generation of GSTR-3 by taxpayer. 4. Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2. 5. Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credit ledger and cash ledger. 6. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received. 7. Table 4.1 will not include zero rated supplies made without payment of taxes. 8. Table 4.3 will not include amendments of supplies originally made under reverse charge basis. 9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes, advances paid and adjustments made out of tax paid on advances earlier. 10. Utilization of input tax credit should be made in accordance with the provisions of section 49. 11. GSTR-3 filed without discharging complete liability will not be treated as valid return. 12. If taxpayer has fi....
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....emed to be withdrawn in case the return is filed by you before issue of the assessment order. Signature Name Designation 104 FORM GSTR-3B [See rule 61(5)] Year Month 1. GSTIN 2. Legal name of the registered person Auto Populated 3.1 Details of Outward Supplies and inward supplies liable to reverse charge Nature of Supplies Total Taxable value Integrated Tax 1 2 3 Central Tax 4 State/UT Tax Cess 5 6 (a) Outward taxable supplies (other than zero rated, nil rated and exempted) (b) Outward taxable supplies (zero rated (c) Other outward supplies (Nil rated, exempted) (d) Inward supplies (liable to reverse charge) (e) Non-GST outward supplies 3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders 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 char....
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....gistered supplier 4D. Import of service 5. Amendments to details of inward supplies furnished in returns for earlier tax periods in Table 4 [including debit notes/credit notes and their subsequent amendments] Details of original invoice Revised details of invoice Rate Taxabl Amount Place e value of supply GSTIN No. Date GSTI No. Date Value N Integrate Central State/UT Cess (Name d Tax Tax Tax of 1 2 3 4 5 6 7 89 10 11 12 13 14 5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect 5B. Debit Notes/Credit Notes [original)] 107 5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax [periods] 6. Tax on outward supplies made (Net of advance and goods returned) Rate of tax 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 rece....
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..... 3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year and should be auto- populated in subsequent years. 4. Table 4 to capture information related to inward supplies, rate-wise: (i) (ii) Table 4A to capture inward supplies from registered supplier other than reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1 and GSTR-5; Table 4B to capture inward supplies from registered supplier attracting reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1; (iii) (iv) Table 4C to capture supplies from unregistered supplier; Table 4D to capture import of service; (v) (vi) Tax recipient to have the option to accept invoices auto populated/ add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and Place of Supply (POS) only if the same is different from the location of the r....
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....STIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated (c) Validity period of registration Auto Populated Year Month 3. Inputs/Capital goods received from Overseas (Import of goods (Amount in Rs. for all Tables) Amount of ITC available Details of bill of entry Rate Taxable value Amount No. Date Value Integrated Tax Cess Integrated Tax Cess 1 2 3 4 5 6 7 8 9 4. Amendment in the details furnished in any earlier return Original Revised details details Differential ITC (+/_) Bill of entry No Date No Bill of entry Rate Taxable Amount value Amount of ITC available Date Value Integrated Cess Integrated Cess Integrated Cess Tax Tax tax 1 2 3 4 5 6 7 8 9 10 11 12 13 5. Taxable outward supplies made to registered persons (including UIN holders) GSTIN/ Invoice details UIN No. Date Value Rate Taxable value Amount Integrated Central Place of State Cess Tax Tax Supply (Name of UT State/UT) 114 ▬▬▬▬▬▬▬▬▬Tax 1 2 3 4 7 9 10 11 6. Taxable outward inter-State supplies to un-registered persons where invoice val....
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....State/UT Tax (d) Cess Tax Interest Penalty Fee Other 2 3 4 5 6 Debit Entry Nos. 7 Bank Account Details (Drop Down) 14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return] Description 1 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Tax paid in cash 2 Tax paid through ITC Integrated tax Interest Late fee Cess 3 4 5 6 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signatures of Authorised Signatory Name of Authorised Signatory Designation/Status 117 Instructions:- 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: e. POS: Harmonized System of Nomenclature Place of Supply (Respective State) f. B to B: g. B to C: From one registered person to another registered person From registered person to unregistered person 2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.....
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....ce of Rate of Taxable value Integrated tax Cess supply tax (State/UT) 1 2 3 4 5 5A. Amendments to taxable outward supplies to non-taxable persons in India Month Place of supply Rate of tax Taxable value Integrated tax (Amount in Rupees) Cess (State/UT) 1 2 3 5 6. Calculation of interest, penalty or any other amount Sr. No. Description 1 2 1. Interest 2. Others (Please specify) Total Integrated tax 3 Amount of tax due CESS 4 120 7. Tax, interest, late fee and any other amount payable and paid Sr. No. Description Amount payable Integrated CESS Debit entry no. tax Integrated tax Amount paid CESS 1 2 3 4 5 6 7 1. Tax Liability (based on Table 5 & 5A) 2. Interest (based on Table 6) 3. Others (Please Specify) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date 121 Signature Name of Authorised Signatory Designation/Status Form GSTR-6 [See rule 65] Return for input service distributor 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if a....
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.... Distribution of the amount of eligible ITC Tax Tax Tax 7 8 9 10 11 12 123 9B. Distribution of the amount of ineligible ITC 10. Late Fee On account of 2 Central Tax State/UT tax 3 Debit Entry No. 4 Late fee 11. Refund claimed from electronic cash ledger Description 1 Fee Other Debit Entry Nos. 2 3 4 (a) Central Tax (b) State/UT Tax Bank Account Details (Drop Down) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name of Authorised Signatory Designation/Status 124 Instructions:- 1. Terms Used :- a. GSTIN :- b. ISD - C. ITC: - Goods and Services Tax Identification Number Input Service Distributor Input tax Credit. 2. GSTR-6 can only be filed only after 10th of the month and before 13th of the month succeeding the tax period. 3. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR-6. 4. ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then in that case ISD has to ....
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....aid 3 (a) Integrated Tax (b) Central Tax (c) State/UT Tax 6. Interest, late Fee payable and paid Description 1 Amount payable Amount paid 2 3 (I) Interest on account of TDS in respect of (a) Integrated tax (b) Central Tax 127 (c) State/UT Tax (II) Late fee (a) Central tax (b) State/UT tax 7. Refund claimed from electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated Tax (b) Central Tax (c) State/UT Tax Bank Account Details (Drop Down) 8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated after payment of tax and submissions of return] Description 1 Tax paid in cash 2 Interest Late fee 3 4 (a) Integrated Tax (b) Central Tax (c) State/UT Tax Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature of Authorised Signatory Name of Authorised Signatory Designation/Status 128 Instructions 1. Terms used: a) GSTIN: Goods and Services Tax Identification Number b) TDS: Tax Deducted at ....
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.... 4 5 (a) Integrated tax (b) Central Tax (c) State/UT Tax Bank Account Details (Drop Down) 9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submissions of return] Description 1 Tax paid in cash Interest 2 3 (a) Integrated tax (b) Central Tax (c) State/UT Tax Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Instructions:- Signature of Authorised Signatory Name of Authorised Signatory Designation/Status 132 1. Terms Used :- a. GSTIN :- b. TCS :- Goods and Services Tax Identification Number Tax Collected at source 2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged. 3. TCS liability will be calculated on the basis of table 3 and table 4. 4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax period has been discharged. 5. Cash ledger will be debited for the refund claimed from the said ledger. 6. Amount of tax collected at source will flow to Part C of GSTR-....
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....fficials 5. 5.1 based the institute selected) 5.2 Date of Enrolment / Membership 5.3 Membership Valid upto 6 6.1 Advocates registered with Bar (Name of Bar Council) Registration Number as given by Bar 6.2 Date of Registration 6.3 Valid up to 7 7.1 7.2 8. 8.1 Retired Government Officials Date of Retirement Designation of the post held at the time of retirement Applicant Details Full name as per PAN Retired from Centre/State Scanned copy of Pension Certificate issued by AG office or any other document evidencing retirement 8.2 Father's Name 8.3 Date of Birth 8.4 Photo 136 8.5 Gender 8.6 Aadhaar 8.7 PAN 8.8 Mobile Number 8.9 Landline Number 8.10 Email id 9. Professional Address (Any three will be mandatory) 9.1 Building No./ Flat No./ Door No. 9.2 Floor No. 9.3 9.4 Name of the Premises / Building Road Street Lane 9.5 Locality / Area / Village 9.6 District 9.7 State 9.8 PIN Code 10. Qualification Details 10.1 Qualifying Degree 10.2 Affiliation University / Institute Consent I on behalf of the holder of Aadhaar number give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for th....
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....tice to show cause dated ----- Whereas no reply to notice to show cause has been submitted; or Whereas on the day fixed for hearing you did not appear; or Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your enrolment is liable to be cancelled for following reason(s). 1. 2. The effective date of cancellation of your enrolment is >. 140 Signature Name (Designation) Form GST PCT-05 [See rule 83(6)] Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner To The Authorised Officer Central Tax/State Tax. Sir/Madam PART-A I/We >: Sr. List of Activities Check box No. 1. To furnish details of outward and inward supplies 2. To furnish monthly, quarterly, annual or final return 3. To make deposit for credit into the electronic cash ledger 4. To file an application for claim of refund 5. To file an application for amendment or cancellation of registration 2. The consent of the (Name of Goods and Services Tax Practitioner) is attached herewith*. *Strike out whichever is not applicable. Date Place 141 Signature of the authorised signatory Name Designa....
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....uplicates that will lead to increase of liability in the return for October to be filed by 20th November C.1 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and 143 will become payable in the return for month of October to be filed 20th November 1 August Two Months Two Months 2 August C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return for October to be filed by 20th November 1 September One Month One Month 2 September Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will become payable in the return of October return to be filed by 20th November September One Month-high One Month-high C.3 1 2 September D. Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December D.1 1 Details of Invoices, Debit and Credit Notes....
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....able)]/ [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 10 11 12 13 14 15 16 17 18 19 20 Note - 1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded accordingly. 2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly. 3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here. 4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive. 146 5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer. 6. The closing balance in this part shall not have any effect on filing....
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....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; ‘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) 151 Note - Form GST PMT -04 [See rules 85(7), 86(6) & 87(12)] Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register 1. GSTIN 2. Name (Legal) 3. Trade name, if any 4. Ledger / Register in which discrepancy Credit ledger register Cash ledger Liability noticed 5. Details of the discrepancy Date Type of tax Type of discrepancy Amount involved Central Tax State Tax UT Tax Integrated Tax Cess 6. R....
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.... 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 (Name) UT (Name) (----) Sub-Total State Tax (----) UT Tax 156 (----) Total Challan Amount Total Amount in words Mode of Payment (relevant part will become active when the particular mode is selected) ☠e-Payment (This will include all modes of e-payment such as CC/DC and net banking. Taxpayer will choose one of this) ☠Over the Counter (OTC) Bank (Where cash or instrument is proposed to be deposited) ☠Cash Details of Instrument Cheque ☠Demand Draft ☠NEFT/RTGS Remitting bank Beneficiary name ....
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....ident 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 as refund) (If Order is issued within the system, then 2, 3, 4 will be auto populated) e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)) f. On account of supplies made to SEZ unit/ SEZ Developer or recipient of Deemed Exports i. Select the type of supplier/ recipient: 161 1. Supplier to SEZ Unit 2. Supplier to SEZ Developer 3. Recipient of ....
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....tement 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: Eligibility of ITC as (inputs/capital goods/input services/none) Col. 20/21/22/23: Amount of ITC available 164 For Outward Supplies: As per GSTR-1 (Table 5): GSTIN/ UIN Tax Period: Invoice details Integrated Tax State Tax/ UT Central Tax Cess Tax Goods....
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....voice 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 Payment Received is mandatory) 168 GSTR 5- Table 6 Tax Period....
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....of Authorised Signatory (Name) Designation/Status 170 Statement 6: Statement in case of Application filed under rule 89(2)(i) [Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid ] Order Details (issued in pursuance of Section 77 (1) and (2): 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)....
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..... (ARN) .Dated Acknowledgement No. .Dated. ... Date: . Sir/Madam, With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional basis: Date: Place: Sr. Description No Central Tax State Tax UT Tax Integrated 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) (....
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.... your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details below: Refund Calculation Amount of Refund claimed i. 11. Net Refund Sanctioned on Provisional Basis (Order No...date) Refund amount inadmissible rejected iii. > Integrated Tax Central State Tax Tax UT Tax Cess iv. V. Refund admissible (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 withh....
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....d Signatory Name Designation/Status Signature of Authorised Signatory (Name) Designation/ Status FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN 2. Name : 3. Address 4. Tax Period (Quarter) 5. Amount of Refund Claim : From Το : Central Tax State Tax UT Tax Integrated Tax Cess Total 6. Details of Bank Account: a. Bank Account Number b. Bank Account Type C. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch 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. Dat....
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....Assessment This has reference to your application mentioned above and reply dated-------, furnishing information/documents in support of your request for provisional assessment. Upon examination of your application and the reply, the provisional assessment is allowed as under: > The provisional assessment is allowed subject to furnishing of security amounting to Rs.----- (in words) in the form of (mode) and bond in the prescribed format by (date). ---- Please note that if the bond and security are not furnished within the stipulated date, the provisional assessment order will be treated as null and void as if no such order has been issued. 188 Signature Name Designation 1. GSTIN Form GST ASMT -05 [See rule 98(4)] Furnishing of Security 2. Name 3. Order vide which security is prescribed Order No. Order date 4. Details of the security furnished Sr. No. Mode Reference no. / Debit entry no. (for 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 ....
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....fficer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from the amount of bank guarantee or by endorsing his rights under the above-written bond or both; I/We further declare that this bond is given under the orders of the Central Government/State Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). 190 Signature(s) of obligor(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Date Place Witnesses (1) Name and Address (2) Name and Address Occupation Occupation Occupation Occupation Accepted by me this... ..day of (month)... .of (Designation) 191 (year) for and on behalf of the President of India./ Governor of ........... (state)". Reference No.: Το GSTIN - Name - Form GST ASMT -06 [See rule 98(5)] Address - Application Reference No. (ARN) Provisional Assessment order no. - Date Da....
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.... following reasons: > Therefore, the application for release of security is rejected. 195 Signature Name Designation Date Reference No.: To GSTIN: Name: Address: Tax period - Form GST ASMT -10 [See rule 99(1)] Date: F.Y.- Notice for intimating discrepancies in the return after scrutiny This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have been noticed: > You are hereby directed to explain the reasons for the aforesaid discrepancies by - (date). If no explanation is received by the aforesaid date, it will be presumed that you have nothing to say in the matter and proceedings in accordance with law may be initiated against you without making any further reference to you in this regard. 196 Signature Name Designation Form GST ASMT -11 [See rule 99(2)] Reply to the notice issued under section 61 intimating discrepancies in the return 1. GSTIN 2. Name 3. Details of the notice Reference No. Date 4. Tax Period 5. Reply to the discrepancies Sr. No. Discrepancy 6. Amount admitted and paid, if any - Act 7. Verification- Tax Reply Interest Others Total I hereby solemnly a....
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....ed to discharge the tax and other liabilities under the said Act as per the details given below: ------ Brief Facts - OR Grounds Conclusion - It has come to my notice that your registration has been cancelled under sub-section (2) of section 29 with effect from and that you are liable to pay tax for the above mentioned period. Therefore, you are hereby directed to show cause as to why a tax liability along with interest not be created against you for conducting business without registration despite being liable for registration and why penalty should not be imposed for violation of the provisions of the Act or the rules made thereunder. at In this connection, you are directed to appear before the undersigned on (time) (date) 200 Signature Name Designation Reference No.: Form GST ASMT - 15 [See rule 100(2)] Το Temporary ID Name Address Tax Period - F.Y.- SCN reference no. - Date - Assessment order under section 63 Preamble - > Date: The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an un-registered person, despite being liable to be registered under the Act. OR The notice referred....
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....ails of the order Reference No. Date of issue of order 4. Tax Period, if any 5. Grounds for withdrawal 6. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation / Status Date - 203 Reference No.: GSTIN/ID Name Address ARN- Form GST ASMT - 18 [See rule 100(5)] Date - Date: Acceptance or Rejection of application filed under section 64 (2) The reply furnished by you vide application referred to above has been considered and found to be in order and the assessment order no. - stands withdrawn. OR dated The reply furnished by you vide application referred above has not been found to be in order for the following reasons: > Therefore, the application filed by you for withdrawal of the order is hereby rejected. 204 Signature Name Designation Reference No.: To, GSTIN Name Address - Period F.Y.(s) - Form GST ADT - 01 [See rule 101(2)] Date: Notice for conducting audit Whereas it has been decided to undertake audit of your books of account and records for the ....
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....st accountant. 207 Signature Name Designation Reference No.: To, GSTIN Name Address Form GST ADT - 04 [See rule 102(2)] Date: Information of Findings upon Special Audit Your books of account and records for the F.Y. has been examined by - (chartered accountant/cost accountant) and this Audit Report is prepared on the basis of information available / documents furnished by you and the findings/discrepancies are as under: Short payment Integrated tax Central tax State/UT tax Cess of Tax Interest Any other amount [Upload pdf file containing audit observation] You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated against you under the provisions of the Act. Signature Name Designation 208 Form GST ARA -01 [See Rule 104(1)] Application Form for Advance Ruling 1. GSTIN Number, if any/ User-id 2. Legal Name of Applicant 3. Trade Name of Applicant (Optional) 4. Status of the Applicant [registered 5. 6. Correspondence / un-registered] provided while obtaining user id different from above Registered A....
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....his application in my capacity as (designation) and that I am competent to make this application and verify it. Place Date 210 Signature Name of Applicant/Authorised Signatory Designation/Status Form GST ARA -02 [See Rule 106(1)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars 1 Advance Ruling No. 2 Date of communication of the advance ruling 3 GSTIN/User id of the appellant 4 Legal Name of the appellant. 5 Trade Name of the appellant (optional). 6 Address of appellant at which notices may be sent 7 Email Address of the appellant 8 Mobile number of the appellant 9 Jurisdictional officer / concerned officer 10 Designation of jurisdictional officer / concerned officer 11 12 13 Email Address of jurisdictional officer / concerned officer Mobile number of jurisdictional officer / concerned officer Whether the appellant wishes to be heard in person? 14. The facts of the case (in brief) 15. Ground of Appeal 16. Payment details Prayer Remarks DD/MM/YYYY Yes/No Challan Number (CIN) - Date - Identification In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, may be pleased to....
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.... 1. GSTIN/Temporary ID/UIN - 2. Legal name of the appellant - 3. Trade name, if any - 4. Address 5. Order no. - Order date - 6. Designation and address of the officer passing the order appealed against - 7. Date of communication of the order appealed against - 8. Name of the authorised representative - 9. 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 Central State/ UT tax Integrated Cess tax tax a) Tax/Cess b) Interest c) Penalty d) Fees e) Other charges (v) Market value of seized goods 10. Whether the appellant wishes to be heard in person - Yes/No 11. Statement of facts:- 12. Grounds of appeal:- 13. Prayer:- 14. Amount of demand created, admitted and disputed Central State/ Integrated Cess Total amount tax UT tax tax Particulars Particulars of demand/ refund Amount of a) Tax/Cess demand b) Interest created (A) c) Penalty 214 > (B) d) Fees disputed (C) d) Fees total e) Other V ^ total charges 15. Details of payment of admitted amount and pre-deposit:-....
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....t- (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 Central tax State/UT Integrated Cess tax tax a) Tax/Cess b) Interest c) Penalty d) Fees Other charges 7. Statement of facts- 8. Grounds of appeal- 9. Prayer- 219 10. Amount of demand in dispute, if any - Particulars of demand/refund, if any Place: Date: Particulars Central State/UT Integrated Cess Total tax tax tax amount a) Tax/ total Cess b) Interest Amount of Λ demand c) Penalty created, total total > > if any (A) d) Fees total e) Other total charges a) Tax/ total Cess b) Interest total > Amount Λ under c) Penalty dispute total total > > (B) d) Fees total e) Other total charges 220 Signature> Name of the Applicant Officer: Designation: Jurisdiction: Form GST APL - 04 [See rules 113(1) & 115] Summary of the demand after issue of order by the Appellate Authority, Tribunal or Order no. 1. GSTIN/Temporary ID/UIN - 2. Name of the appellant- Court 3. Address of the appellant- 4. Order appealed against- Number- Date....
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....nt address of the appellant- 5 Address for communication- 6 Order no. Date- 7. Designation and Address of the officer passing the order appealed against- 8. Date of communication of the order appealed against- 9. Name of the representative- 10. Details of the case under dispute- (i) Brief issue of the case under dispute- (ii) (iii) Description and classification of goods/ services in dispute- Period of dispute- (iv) Amount under dispute Central tax State/UT tax Integrated tax Cess a) Tax b) Interest c) Penalty d) Fees e) Other charges (specify) (v) Market value of seized goods- 11 12 13 State or Union Territory and the Commissionerate (Centre) in which the order or decision was passed (Jurisdiction details)- Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the appellant or the Commissioner of State/Central tax/UT tax, as the case may be- Whether the decision or order appealed against involves any question relating to 227 14 15 16 place of supply - Yes No In case of cross-objections filed by a person other than the Commissioner of State/UT tax/Central tax Name of the Adjudicating Authority- Orde....
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....ealed against Number Date- 6. Name and Address of the Appellate Tribunal passing the order appealed against- 7. Date of communication of the order appealed against- 8. Name of the representative 9. Details of the case under dispute: (i) Brief issue of the case under dispute with synopsis (ii) Description and classification of goods/ services in dispute (iii) Period of dispute (iv) Amount under dispute Description Central tax State/ UT Integrated Cess tax tax a) Tax/Cess b) Interest c) Penalty d) Fees e) Other charges (v) Market value of seized goods 10. Statement of facts 11. Grounds of appeal 12. Prayer 13. Annexure(s) related to grounds of appeal 232 I, , hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: 233 Name: Designation/Status: Form GST TRAN - 1 [See rule 117(1), 118, 119 & 120] Transitional ITC/ Stock Statement 1. GSTIN - 2. Legal name of the registered person - 3. Trade Name, if any - 4. Whether all the returns required under existing law for the period of six months immediately precedin....
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.... (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 capital goods on which credit is not availed Value Taxes paid VAT [and ET] Total eligible VAT [and ET] credit under existing law Total VAT [and ET] credit availed under existing law 1 2 3 4 5 6 7 8 9 Total Total VAT [and ET] credit unavailed under existing law (admissible as ITC of State/UT tax) (8-9) 10 7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6). Amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table 5(a) (under sections 140(3), 140(4)(b) and 140(6)) Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock (a) Sr. no. HSN (at 6 digit level) 2 Unit 3 Qty. 4 Value 5 Eligible Duties paid on such inputs 6 7A Where duty paid invoices are available Inputs Inputs contained in semi-finished and finished goods 7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provi....
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....lan 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 of Principal Details of goods with Agent No. Description Unit Quantity Value Input Tax to be taken 1 2 3 4 5 6 7 b. Details of goods held by the agent 238 11. Sr. No. GSTIN of Principal Details of goods with Agent Description Unit 1 2 3 4 Quantity 5 Value Input Tax to be taken 6 7 Details of credit availed in terms of Section 142 (11 (c)) Sr. no. Registration No of VAT Service Tax Registration No. Invoice/docu Invoice/ ment no. document date Tax Paid VAT paid Taken as SGST Credit or Service Tax paid as Central Tax Credit 1 2 3 4 5 6 7 Total Details of goods sent on approval basis six months prior to the appointed day (section 142(12)) 12. Sr No. Document no. Document date GSTIN no. of Name & addres recipient, (if applicable of recipient HSN ....