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The Chhattisgarh Goods and Services Tax (Second Amendment) Rules, 2017.
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.... shall be substituted; (ii) 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; (iii) 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) registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of- (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange. (2) The details ....
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....T INS-02. (3) The proper officer or anauthorised 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 or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. (5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, interalia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. 140. Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 a....
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.... 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 in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06. (5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or subsection (3) of section 76 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. (6) The order referred to in sub-rule (5) shall be treated as the notice for recovery. (7) Any rectification of the order, in accordance....
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.... 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 process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 145. Recovery from a third person.-(1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as "the third person"), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. (2) Where the third person makes the payment of the amount specified in the notice issued under sub-rule (1), the proper officer shall is....
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....le. (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 commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) 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 or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4): Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to ex....
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....ect 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 shall cancel the process of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 148. Prohibition against bidding or purchase by officer.-No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. 149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale i....
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....y 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 redeem the interest charged or, in the case of a sale being directed, to purchase the same. 154. Disposal of proceeds of sale of goods and movable or immovable property.-The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,- (a) first, be appropriated against the administrative cost of the recovery process; (b) next, be appropriated against the amount to be recovered; (c) next, be appropriated against any other amount due from the defaulter 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 and the rules made thereunder; and (d) any balance, be paid to the defaulter. 155. Recovery through land revenue authority.-Where an amount is to be recovered in accordance with the ....
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.... amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. 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 pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect. (3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such property or the amount that is or may become payable by the taxable person, whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23, on proof of payment. (4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the Commissione....
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....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 amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence.Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted."; (vii) for "FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10", the followin....
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....respect of which refund is claimed. Signature Name - Designation Status DECLARATION I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name - Designation/Status -10- ☠DECLARATION I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name - Designation/Status I/We SELF-DECLARATION (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54..) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is tru....
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....nded (If any) Amt. Credit Note Integrated Tax / Amended (If any) Net Integrated Tax = (10/9)+11 - 12 Amt. 9 10 11 12 13 6B: Supplies made to SEZ/ SEZ developer (GSTR-5: Table 5 and Table 8) GSTIN/ UIN Invoice details Rate No. Date Value Taxable value Integrated Tax Amount Central Place of State Cess Supply Tax UT (Name Tax of State) Amended Value (Integrated Tax) (If Any) 1 2 3 4 5 6 7 8 9 10 11 12 -15- Debit Note Integrated Tax / Amended (If any) 13 Credit Note Integrated Tax / Amended (If any) 14 Net Integrated Tax = (12/7)+13 - 14 15 (GSTR-2: Table 3 and Table 6) Statement 5 Recipient of Deemed exports etc. GSTI Invoice details Rat Таха Amount of Tax Plac Whether Amount of ITC available Amend Debit Credit Net N e ble e of input or ed Note Note ITC value supp input Value Integrat of ITC ITC ly service/ ed Tax suppli er Capital (ITC Integrat Integrat (Na goods Integrat ed Tax ed Tax = (17/ me ed Tax (incl of plant and ) Amend State ed Amend ed 7) + 18-19 machine Integrat Cent Stat Ce (If Z o Da Val Integra Cent Stat CE te ue ted tax ral SS ry)/ Ineligibl e for ITC ed Tax ral e/ SS Any) (If any) (If any) Tax UT Tax Tax UT 1 2 3 4 5 6 7 8 Tax 08 234567892 -16- Statement....
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....hrough Track Application Status" on the GST System Portal. Note 2: It is a system generated acknowledgement and does not require any signature. -20- Sanction Order No: To (GSTIN) (Name) (Address) FORM-GST-RFD-04 [See rule 91(2)] Provisional Refund Order Refund Application Reference No. (ARN). Dated Acknowledgement No. .Dated . Date: PAO/ Treasury/RBI/Bank Refund Sanction Order No. Order Date...... GSTIN/UIN/Temporary ID ◇ Name: State/ UT tax Cess TIPFO Total FO Total TIPFO Total T IPFOTotal TIPFOTotal Refund Total Note 'T' stands Tax; ‘'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others Date: Place: To Details of the Bank Bank Account no as per application i. Name of the Bank ii. Name and Address of the Bank/branch 111. IFSC iv. MICR V. (GSTIN/UIN/Temporary ID) (Name) (Address) Signature (DSC): Name: Designation: Office Address: -22- Order No.: Το (GSTIN/UIN/Temporary ID) (Name) (Address) Show cause notice No. (If applicable) Acknowledgement No. Sir/Madam, FORM-GST-RFD-06 [See rule 92(1), 92(3), 92(4), 92(5) & 96(7)] Date: Dated Refund Sanction/Rejection Order This has reference to your above mentioned application f....
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.... Sanctioned on Provisional Basis (Order No...date) 111. Refund amount inadmissible rejected > Refund admissible (i-ii-iii) iv. Refund adjusted against outstanding demand V. (as per order no.) under existing law or under this law.. Demand Order No.……….. date………….. Balance amount of refund vi. Integrated Tax Central State/UT Tax Tax Cess 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 Part-B Order for withholding the refund -25- This has reference to your refund application referred to above and information/ documents furnished in the matter. The amount of refund sanctioned to you has been withheld due to the following reasons: Refund Order No.: Date of issuance of Order: Sr. Refund Calculation No. Integrated Tax Central State/UT Tax Cess Tax Amount of Refund Sanctioned i. Amount of Refund Withheld 11. Amount of Refund Allowed 111. Reasons for withholding of the refund: > I hereby, order that the amoun....
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....ices without payment of integrated tax (See rule 964) I/We. .of.. .,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President") in the sum of rupees to be paid to the President for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this.. day of …………………………. WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of India without payment of integrated tax; and whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section (3) of section 16; AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of.. rupees endorsed in favour of the President and 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 ....
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....nterested. IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the undertaker(s) Signature(s) of undertaker(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Occupation Occupation Date Place Accepted by me this. .day of. (month). (year) .of (Designation) for and on behalf of the President of India -30- To FORM GST INS-1 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139 (1)] (Name and Designation of officer) that— A.M/s. Whereas information has been presented before me and I have reasons to believe has suppressed transactions relating to supply of goods and/or services has suppressed transactions relating to the stock of goods in hand, has claimed input tax credit in excess of his entitlement under the Act has claimed refund in excess of his entitlement under the Act has indulged in contravention of the provisions of this Act or rules 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 taxhave been stored has kept accounts or goods in ....
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....tails of Goods seized: Sr. No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 B) Details of books / documents / things seized: -33- Sr. Description No of books/documents / 1 things seized 2 No. of books / documents/ things seized 3 Remarks 4 and these goods and or things are being handed over for safe upkeep to: > with a direction that he shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of the undersigned. Place: Date: Signature of the Witnesses Sr. No. 1. 2. To: > Name and Designation of the Officer Name and address Signature -34- FORM GST INS-03 ORDER OF PROHIBITION [See rule 139(4)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section at _:_ AM/PM in the following 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 ....
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....s (1) Name and Address (2) Name and Address Date Place Accepted by me this... ..day of ..(month).. ..(year)... (designation of officer)for and on behalf of the President/Governor. -38- (Signature of the Officer) FORM GST INS-05 ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURE [See rule 141(1)] Whereas the following goods and/or things were seized on from the following premise(s): > which is/are a place/places of business/premises belonging to: > > Details of goods seized: Sr. Description Quantity or units No 1 of goods 2 Make/mark or model Remarks 3 4 5 and since these goods are of perishable or hazardous 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: > -39- 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 Ca....
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.... Name 3. Details of Show Cause Notice 4. Financial Year 5. Reply > 6. Documents uploaded > FORM GST DRC - 06 [See rule 142(4)] Reply to the Show Cause Notice Reference Date of issue No. 7. Option for personal hearing Yes No 8. 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 Authorized Signatory Name Designation/Status -45- Date 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. HSN Description 4. Details of demand (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 -46- Signature Name Designation Reference No.: FORM GST DRC - 08 [See rule 142(7)] Rectification of Order Preamble > (Applicable....
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....s per the directions of the proper officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold. Place: Date: Schedule Serial No. Description of goods Quantity 1 2 3 -49- 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: -50- Signature Name Designation 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 (Shar....
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....ed to you in FORM GST DRC-13 bearing reference no. , you have discharged your 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: -53- 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 youthat 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: -54- Proper Officer/ Specified Officer To GSTIN - Name - Address - Demand order no.: Reference no. of recover....
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....lding t 1 2 3 4 5 6 7 8 9 10 -56- Place: Date: Sr. No. 1 Schedule (Shares) Name of the Company 2 Quantity 3 -57- Signature Name Designation FORM GST DRC - 18 [See rule 155] To Name & Address of District Collector Demand order no.: Reference number of recovery: Period: I. 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, buthas 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: -58- 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 for Recovery as Fine A sum of Rs. >is recoverable from > holding > on account of tax, interest and penalty payable under the provisions of the Act. You are requeste....
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.... registration number as (GSTIN/ID), PAN -- is a registered taxable person under the > Act. Proceedingshave 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 department. Copy to -62- Signature Name Designation Reference No.: Το FORM GST DRC - 23 [See rule 159(3), 159(5) & 159(6)] Date: Name Address (Bank/Post Office/Financial Institution/Immovable property registering authority) Order reference No. - Date - Restoration of provisional....