TaxTMI 
TaxTMI 
Tripura State Goods and Services Tax (Third Amendment) Rules, 2017.
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....e State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:- 2. (1) These rules may be called the Tripura State Goods and Services Tax (Third Amendment) Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017. In the Tripura State Goods and Services Tax Rules, 2017, (i) (ii) (iii) in rule 44, (a) in sub-rule (2), for the words "integrated tax and state tax", the words "central tax, State tax, Union territory tax and integrated tax" shall be substituted; (b) in sub-rule (6), for the words and letters "IGST and CGST", the words "central tax, State tax, Union territory tax and integrated tax" shall be substituted; in rule 96, (a) in sub-rule(1), in clause (b), and (b) in sub-rule (3), after the words, figures and letters "FORM GSTR 3", the words and figures "or FORM GSTR-3B, as the case may be;" shall be inserted; after rule 96, the following rule shall be inserted, namely:- "96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export....
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....h and Seizure Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer. (4) Where it is not practicable to seize any such goods, the proper officer ....
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....along with the (a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment....
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.... to be sold and the purpose of sale. (3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2): Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the proc....
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....hich shall be removed only on the written instructions from the proper officer to that effect. (3) Where the property subject to the attachment or distraint under sub-rule (1) is- (a) an immovable property, the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale; (b) a movable property, the proper officer shall seize the said property in accordance with the provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him. (4) The property attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale. (5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his c....
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.... the proper officer shall reject the claim and proceed with the process of sale through auction. (12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder: 5 Provided that where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. (13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the property specified in sub-rule (12), shall be paid to the Government by the person to whom the title in such property is transferred. (14) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (4), the proper officer shal....
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....hall be deemed as paid to the defaulter. 6 152. Attachment of property in custody of courts or Public Officer.- Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to r....
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....and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit. The facility referred to in sub-rule (2) shall not be allowed where- (3) 7 159. (a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on; (b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pa....
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.... receipt of the application, the Commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application, or any other information, which may be considered relevant for the examination of such application. (3) The Commissioner, after taking into account the contents of the said application, may, by order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the proceedings before him and has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. (4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection. (5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding am....
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....pient) 1. Supplies to SEZ Unit 2. Supplies to SEZ Developer 3. Recipient of Deemed Exports Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer 10 10 8. h. i. Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa j. Excess payment of tax, if a any k. Any other (specify) Details of Bank Account (to be auto populated from RC in case of registered taxpayer) a. Bank Account Number b. Name of the Bank C. Bank Account Type d. Name of account holder e. Address of Bank Branch f. IFSC g. MICR 9. : Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes DECLARATION I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name - Designation/Status DECLARATION I hereby declare that the refund of ITC claimed in the application doe....
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....d Debit Note Credit Note of recipien SAC No. Date Value Rate Taxable value Amt. No. Date Value (Integrated Tax) Integrated Tax / Amended Integrated Tax / Amended (If any) Net Integrated Tax = (11/8)+12-13 (If Any) (If any) 2 3 4 5 6 7 8 9 10 11 12 13 14 6A. Exports BRC/FIRC details are mandatory- in case of services 14 Refund Type: Export without payment of Tax-Accumulated ITC (GSTR-1: Table 6A) Statement-3 GSTIN of recipient Invoice details No. Date Value Goods/ Services HSN/ SAC UQC QTY No. Shipping bill/ Bill of export Date Integrated Tax EGM Details BRC/FIRC Port Code Rate Taxable Amt. Ref No. Date No. Date value (G/S) 2 3 6A. Exports 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Note 1. Shipping Bill and EGM are mandatory; - in case of goods. 2. BRC/FIRC details are mandatory- in case of Services 15 Statement 4 Supplies to SEZ/ SEZ developer Refund Type: On account of supplies made to SEZ unit/ SEZ Developer (GSTR-1: Table 6B and Table 9) GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Amended Value (Integrated Debit Note Tax) No. Date Value ....
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....iled last return GSTR-3 - table 12) Statement 7: Sr. No. Tax period Reference no. of return Date of filing return Tax Payable Integrated Tax Central Tax State/UTTax Cess 1 2 3 4 5 6 7 19 Annexure-2 Certificate This is to certify that in respect of the refund amounting to INR > (in words) claimed by M/s (Applicant's Name) GSTIN/ Temporary ID------- for the tax period , the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. 20 20 FORM-GST-RFD-02 [See rules 90(1), 90(2) and 95(2)] Acknowledgment Your application for refund is hereby acknowledged against Acknowledgement Number Date of Acknowledgement GSTIN/UIN/Temporary ID, if applicable Applicant's Name Form No. Form Description J....
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.... the Act*/ interest on refund*. > Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows: *Strike out whichever is not applicable Description 1. Amount of refund/interest* Integrated Tax Central Tax State/ UT tax Cess TIPFO Total TIPFO Total T TIPFO Total TIPFO Total 24 claimed 2. Refund sanctioned on provisional basis (Order No....date) (if applicable) 3. Refund amount > inadmissible 4. Gross amount to be paid (1-2-3) 5. Amount adjusted against outstanding demand (if any) under the existing law or under the Act. Demand Order No...... date......, Act Period 6. Net amount to be paid Note - 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and ‘O' stands for Others *Strike out whichever is not applicable &1. I hereby sanction an amount of INR to M/s having GSTIN under sub-section (5) of section 54) of the Act/under section 56 of the Act@ @Strike out whichever is not applicable # (a) and the amount is to be paid to the bank account specified by him in his application; (b) the amount is to be adjusted towards recovery of arrear....
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.... of Refund Allowed 111. Reasons for withholding of the refund: > I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention reasons. This order is issued as per provisions under sub-section (...) of Section (...) of the Act. Date: Place: 28 28 Signature (DSC): Name: Designation: Office Address: FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN 2. Name 3. Address 4. Tax Period (Quarter) : From To 5. Amount of Refund Claim : 6. Central Tax State/UT Tax Integrated Tax Cess Total Details of Bank Account: a. Bank Account Number b. Bank Account Type C. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR Amount 7. 8. I Reference number and date of furnishing FORM GSTR-11 Verification 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 the....
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....whereas the obligor has furnished such guarantee by depositing with the Commissioner the bank guarantee as afore mentioned; The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export of goods or services, and rules made thereunder; AND if the relevant and specific goods or services are duly exported; AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any, within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President 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 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....
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.... made thereunder to evade tax under this Act; OR B. M/s. is engaged in the business of transporting goods that have escaped payment of tax is an owner or operator of a warehouse or a godown or a place where goods that have escaped payment of tax have been stored ☠has kept accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act. OR C. ☠goods liable to confiscation / documents relevant to the proceedings under the Act are secreted in the business/residential premises detailed herein below Therefore,― ☠in exercise of the powers conferred upon me under sub-section (1) of section 67 of the Act, I authorize and require you to inspect the premises belonging to the above mentioned person with such assistance as may be necessary for inspection of goods or documents and/or any other things relevant to the proceedings under the said Act and rules made thereunder. OR in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I authorize and require you to search the above premises with such assistance as may 33 be necessary, and if any goods or documents and/or other things....
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....owing premise(s): 67 was conducted on > which is/are a place/places of business/premises belonging to: > > in the presence of following witness(es): 1. > 2. > and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, I have reasons to believe that certain goods liable to confiscation and/or documents and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above. Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby order that you shall not/shall not cause to remove, part with, or otherwise deal with the goods except without the previous permission of the undersigned: Sr. No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 Place: Date: 31 37 Name and Designation of the Officer Signature of the Witnesses 1. 2. To: > 38 38 Name and address Signature I…….......... ..of... FORM GST INS-04 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] ..hereinafter called "obligor(s)" am held and firmly bound to the President of India (hereinafter cal....
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....ardous nature and since an amount of (amount in words and digits), being an Rs. amount equivalent to the: market price of such goods or things the amount of tax, interest and penalty that is or may become payable has been paid, I hereby order the above mentioned goods be released forthwith. Place: Date: To: > 41 Name and Designation of the Officer Reference No: To GSTIN/ID Name Address FORM GST DRC - 01 [See rule 142(1)] Tax Period F.Y. Section/sub-section under which SCN is being issued - SCN Reference No. (a) Brief facts of the case Date ---- Summary of Show Cause Notice (b) Grounds (c) Tax and other dues Date: Act - Sr. Tax Act No. Period Place of supply (name of Tax / (Amount in Rs.) Others Total Cess State) 1 2 3 4 5 6 7 Total 42 Reference No: To GSTIN/ID Name Address SCN Ref. No. Statement Ref. No. FORM GST DRC -02 [See rule 142(1)(b)] Date - Date - Section/sub-section under which statement is being issued - Summary of Statement (a) Brief facts of the case (b) Grounds (c) Tax and other dues Date: (Amount in Rs.) Sr. Tax Act Place of Tax/ Others Total No. Period supply Cess (name of State) 1 ....
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....ed therefrom. Signature of Authorized Signatory Name Designation/Status Date - 47 1. Details of order - FORM GST DRC - 07 [See rule 142(5)] Summary of the order (a) Order no. (b) Order date (c) Tax period - 2. Issues involved - > classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify) 3. Description of goods / services Sr. No. 4. Details of demand HSN Description (Amount in Rs.) Sr. Tax Turnover Place of supply Act Tax/ Cess Interest Penalty No. rate 1 2 3 4 5 7 8 5. Amount deposited Sr. No. Tax Period Act Tax/ Cess Interest Penalty Others Total 1 2 3 4 5 6 7 8 Total Copy to 48 48 Signature Name Designation Reference No.: FORM GST DRC - 08 [See rule 142(7)] Rectification of Order Preamble > (Applicable for orders only) Particulars of original order Tax period, if any Section under which order is passed Order no. Date of issue Provision assessment order Order date no., if any ARN, if applied for Date of ARN Date: rectification Your application for rectification of the order referred to above has been found to be satisfacto....
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.... 51 Signature Name Designation FORM GST DRC - 11 [See rule 144(5) & 147(12)] Notice to successful bidder To, Please refer to Public Auction Reference no. of auction conducted on instant case. dated On the basis you have been found to be a successful bidder in the within a period of 15 days You are hereby, required to make payment of Rs. from the date of auction. The possession of the goods shall be transferred to you after you have made the full payment of the bid amount. Place: Date: Signature Name Designation 52 62 Demand order no.: Reference no. of recovery: Period: FORM GST DRC - 12 [See rule 144(5) & 147(12] Sale Certificate This is to certify that the following goods: Sr. No. 1 Date: Date: Schedule (Movable Goods) Description of goods 2 Quantity 3 Schedule (Immovable Goods) Building No./ Floor No. y/ Flat No. Name of Road Localit Distric Stat PIN the t Premises Stree Villag Latitude Longitude Code (optional) (optional) /Building e 1 2 3 4 5 6 7 8 9 10 Schedule (Shares) Sr. No. Name of the Company Quantity Value 2 3 4 have been sold to auction of the goods held for recovery of rupees .at. ..in public....
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....ur liability by making a payment of Rs. dated for the defaulter named below: GSTIN- Name - Demand order no.: Reference no. of recovery: Period: Date: Date: This certificate will constitute a good and sufficient discharge of your liability to above mentioned defaulter to the extent of the amount specified in the certificate. Place: Date: 55 59 Signature Name Designation FORM GST DRC-15 [See rule 146] APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE Το The Magistrate /Judge of the Court of Demand order no.: Date: Period Sir/Ma'am, This is to inform you that as per the decree obtained in your Court on the day of 20....... by of 20..., a sum of rupees ---- liable to pay a sum of rupees ..(name of defaulter) in Suit No. is payable to the said person. However, the said person is under the provisions of the > Act vide order number You are requested to execute the decree and credit the net proceeds for settlement of the outstanding recoverable amount as mentioned above. Place: Date: 56 99 Proper Officer/ Specified Officer To GSTIN - Name - Address - Demand order no.: Reference no. of recovery: Period: FORM GST D....
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.... Stat y/ Stree Village PIN Latitude Longitude Code (optiona (optional) 1) /Building t 1 2 3 4 5 6 7 8 9 10 59 Place: Date: Sr. No. 1 Schedule (Shares) Name of the Company 2 Quantity 3 Signature Name Designation 60 60 I. FORM GST DRC - 18 [See rule 155] To Name & Address of District Collector Demand order no.: Reference number of recovery: Period: Date: Date: Certificate action under clause (e) of sub-section (1) section 79 do hereby certify that a sum of Rs.. has been demanded from and is payable by M/s...... holding GSTIN ....... under > Act, but has not been paid and cannot be recovered from the said defaulter in the manner provided under the Act. > The said GSTIN holder owns property/resides/carries on business in your jurisdiction the particulars of which are given hereunder: - > You are requested to take early steps to realise the sum of rupees defaulter as if it were an arrear of land revenue. Place: Date: 19 61 Signature Name Designation from the said FORM GST DRC - 19 [See rule 156] To, Magistrate, > Demand order no.: Reference number of recovery: Period: Date: Date: Application to the Magistrate fo....
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.... 159(1)] Date: Name Address (Bank/Post Office/Financial Institution/Immovable property registering authority) Provisional attachment of property under section 83 It is to inform that M/s - (name) having principal place of business at --(address) bearing registration number as (GSTIN/ID), PAN -- is a registered taxable person under the > Act. Proceedings have been launched against the aforesaid taxable person under section > of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person has a - >account in your > having account no. >; or property located at >. In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I (name), (designation), hereby provisionally attach the aforesaid account / property. No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department. or The property mentioned above shall not be allowed to be disposed of without the prior permission of this dep....
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....ber for a sum of Rs... The Appellate /Revisional authority/Court. stands at Rs.. .dated.. > has enhanced/reduced the dues covered by the above mentioned demand order No......... vide order no. dated and the dues now .The recovery of enhanced/reduced amount of Rs.... stands continued from the stage at which the recovery proceedings stood immediately before disposal of appeal or revision. The revised amount of demand after giving effect of appeal / revision is given below: Financial year: (Amount in Rs.) Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State/UT tax Integrated tax Cess Place: Date: Designation 68 80 Signature Name FORM GST CPD-01 [See rule 162(1)] Application for Compounding of Offence GSTIN/Temporary ID Address 1. 2. Name of the applicant 3. 4. 5. 6. The violation of provisions of the Act for which prosecution is instituted or contemplated Details of adjudication order/notice Reference Number Date Tax Interest Penalty Fine, if any Brief facts of the case and particulars of the offence (s) charged: 7. Whether this is the first offence under the Act 8. If answer to 7 is in the ne....