TaxTMI 
TaxTMI 
The Chhattisgarh Goods and Services Tax (Second Amendment) Rules, 2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
....tate tax, Union territory tax and integrated tax" 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 se....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iable for seizure under sub-section (2) of section 67, the proper officer or anauthorised officer shall make an order of seizure in FORM GST 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ction 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 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ich 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 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....im. (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 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 ea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....idder: Providedthat 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 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.-....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ay 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 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (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. 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rosecution 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 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 ot....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 No ☠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 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 f....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 -14- 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 No Date Rate 1 2 3 4 6 Taxable Value 8 Amt. (If Any) Amt. Amt. Integrated Tax/ Amended (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) 1....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aintained/ 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. -19- FORM-GST-RFD-02 [See rules90(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 Jurisdiction (tick appropriate) Centre Filed by State/ Union Territory: Tax Period Date and Time of Filing Reason for Refund Amount of Refund Claimed: Central Tax State/UT tax Integrated Tax Cess Total Refund Application Details Tax Interest Penalty Fees Others Total Note 1: The status of the application can be viewed by entering ARN through 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... specified at serial number 5 of the Table above and the remaining amount of ----rupees is to be paid to the bank account specified by him in his application* . . #Strike-out whichever is not applicable. Or & 2. I hereby credit an amount of INR to Consumer Welfare Fund under sub-section (...) of Section (...) of the Act.. &3. I hereby reject an amount of INR & Strike-out whichever is not applicable to M/s Date: Place: having GSTIN _under sub-section (...) of Section (...) of the Act. Signature (DSC): Name: Designation: Office -24- Address: Reference No. Το FORM-GST-RFD-07 [See rule 92(1), 92(2) & 96(6)] (GSTIN/UIN/Temp. ID No.) (Name) (Address) Acknowledgement No. Dated. Date: . Order for Complete adjustment of sanctioned Refund Part- A Sir/Madam, 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 completely adjusted against outstanding demands as per details below: Refund Calculation Amount of Refund claimed i. ii. Net Refund Sanctioned on Provisional Basis (Order No...date) 111. Refund amount inadmissible rejec....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Consulate or Embassy of foreign countries/ any other person/ class of persons specified/notified by the Government. Date: Signatory: Place: Signature of Authorised Name: Designation/Status -27- FORM GST RFD-11 [See rule 964] Furnishing of bond or Letter of Undertaking for export of goods or services 1. GSTIN 2. Name 3. Indicate the type of document furnished 4. Details of bond furnished Bond: Letter of Undertaking Sr. No. Reference no. of the bank guarantee Date Amount Name of bank and branch 2 4 Note- – Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer. 5. Declaration - 5 (i) The above-mentioned bank guarantee is submitted to secure the integrated tax payable on export of goods or services. (ii) (iii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee. The department will be at liberty to invoke the bank guarantee provided by us to cover the amount of integrated tax payable in respect of export of goods or services. Signature of Authorized Signatory Name Designat....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Occupation Occupation (month). .of for and on behalf of the President of India.". -29- (year) (Designation) Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 964) To The President of India (hereinafter called the "President"), acting through the proper officer I/We of.. (address of the registered person) having Goods & hereinafter called "the day of. to the Services Tax Identification Number No.. undertaker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and assigns by these presents, hereby jointly and severally undertake on this President (a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule (1) of rule 96A; (b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of export of goods or services; (c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date of payment. I/We declare th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ade thereunder. Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the questions relevant to inspection / search operations, making of false statement or providing false evidence is punishable with imprisonment and /or fine under the Act read with section 179, 181, 191 and 418 of the Indian Penal Code. Given under my hand & seal this Seal day(s). day of ..... (month) 20.... (year). Valid for Place Signature, Name and designation of the issuing authority Name, Designation & Signature of the Inspection Officer/s (i) (ii) -32- FORM GST INS-02 ORDER OF SEIZURE [See rule 139 (2)] 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 by me 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 certaingoods liable to confiscation and/or documents and/or books and/or things useful for or relevant to proceedings und....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Governor for whichpayment will be made. I jointly and severally bind myself and myheirs/ executors/ administrators/legal representatives/successors and assigns by these presents; datedthis.. _ day of... WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been seized vide order number ..dated having value ..rupees involving an amount of tax of rupees. On my request the goods have been permitted to be released provisionally by the proper officer on execution of the bond of value rupees and a security of .rupees against which cash/bank guarantee has been furnished in favour of the President/ Governor; and WHEREAS I undertake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Act. And if all taxes, interest, penalty, fineand other lawful chargesdemanded by the proper officer are duly paid within ten days ofthe date of demand thereof being made in writing by the said proper officer, this obligation shall be void. OTHERWISE and on breach or failure in the performance of any part of thiscondition, the same shall be in full force: AND the President/Gover....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... GSTIN 2. Name 3. Cause of payment > Audit, investigation, voluntary, SCN, others (specify) > 4. Section under which voluntary payment is made 5. Details of show cause notice, if Reference No. Date of issue payment is made within 30 days of its 6. 7. issue Financial Year Details of payment made including interest and penalty, if applicable (Amount in Rs.) Sr. No. Tax Period Act Place of supply (POS) Tax/ Interest Cess Penalty, if applicable Total Ledger Debit Date of utilised entry debit (Cash/ no. entry Credit) 2 3 8. Reasons, if any - > 5 8 9 10 11 9. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory -42- Name Designation/Status Date - Reference No: To GSTIN/ID Name Address Tax Period ARN - FORM GST DRC - 04 [See rule 142(2)] F.Y. Date - Date: Acknowledgement of acceptance of payment made voluntarily The payment made by you vide application referred to above is hereby acknowledged to the extent of the amount paid and for the reasons ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ace of supply Act Tax/Cess (Amount in Rs.) Interest Penalty 2 3 4 5 6 7 The aforesaid order is rectified in exercise of the powers conferred under section 161 as under: To Copy to - > (GSTIN/ID) --Name (Address) -47- To Particulars of defaulter - GSTIN- Name - Demand order no.: Reference no. of recovery: Period: FORM GST DRC - 09 [See rule 143] Date: Date: Order for recovery through specified officer under section 79 Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the provisions of the > Act by the aforesaid person who has failed to make payment of such amount. The details of arrears are given in the table below: (Amount in Rs.) Act Tax/Cess Interest Penalty Others Total 1 Integrated tax 2 3 4 5 6 Central tax State/UT tax Cess Total > You are, hereby, required under the provisions of section 79 of the >Actto recover the amount due from the >as mentioned above. Place: Date: -48- Signature Name Designation FORM GST DRC - 10 [See rule 144(2)] Notice for Auction of Goods under section 79 (1) (b) of the Act Demand order no.: Period: Date: Whereas an order has been made by me for sal....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of sale. The sale price of the said goods was received on.. The sale was confirmed on. Place: Date: -51- Signature Name Designation To The FORM GST DRC - 13 [See rule 145(1)] Notice to a third person under section 79(1) (c) Particulars of defaulter - GSTIN- Name - Demand order no.: Reference no. of recovery: Period: Date: Date: Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the provisions of the > Act by > holding > who has failed to make payment of such amount; and/or It is observed that a sum of rupees person from you; or is due or may become due to the said taxable It is observed that you hold or are likely to hold a sum of rupees the said person. for or on account of to the Government forthwith or upon You are hereby directed to pay a sum of rupees the money becoming due or being held in compliance of the provisions contained in clause (c)(i) of sub-section (1) of section 79 of the Act. Please note that any payment made by you in compliance of this notice will be deemed under section 79 of the Act to have been made under the authority of the said taxable person and the certificate from the government in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ears of tax/cess/interest/penalty/ fee payable by you under the provisions of the > Act. The immovable goods mentioned in the Table below are, therefore, attached and will be sold for the recovery of the said amount. You are hereby prohibited from transferring or creating a charge on the said goods in any way and any transfer or charge created by you shall be invalid. Schedule (Movable) Sr. No. 1 Description of goods 2 Quantity 3 Schedule (Immovable) Building Floor No./ No. Flat No. Name of the Premises Road Localit District Stat y/ Stree Village e PIN Code Latitude Longitude (optiona (optional) 1) /Building t 12 3 4 5 6 7 8 9 10 Schedule (Shares) Sr. No. Name of the Company 1 2 Place: Date: -55- Quantity 3 Signature Name Designation FORM GST DRC – 17 [See rule 147(4)] Notice for Auction of Immovable/Movable Property under section 79(1) (d) Demand order no.: Reference number of recovery: Period: Date: Date: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs....... and interest thereon and admissible expenditure incurred on the recovery pro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ovisions of clause (f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate. Details of Amount Description Central tax State/UT tax Integrated tax CESS Tax/Cess Interest Penalty Fees Others Total Place: Signature Name Designation Date: -59- FORM GST DRC - 20 [See rule 158(1)] Application for Deferred Payment/ Payment in Instalments 1. Name of the taxable person- 2. GSTIN - 3. Period In accordance with the provisions of section 80 of the Act, I request you to allow me extension of time upto for payment of tax/ other dues or to allow me to pay such tax/other dues in -------instalmentsfor reasons stated below: Demand ID Description Tax/Cess Interest Penalty Fees Others Total Reasons: - Central tax State/UT tax Integrated tax CESS Upload Document Verification Ihereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of myknowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory Name Place Date - -60- Reference No > Το GSTIN Name Address Demand Order No. Reference number of recovery: Period - Applica....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gistering authority) Order reference No. - Date - Restoration of provisionally attached property / bank account under section83 Please refer to the attachment of > account in your> having account no. >, attached vide above referred order, to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such proceedings pending against the defaulting person which warrants the attachment of the said accounts. Therefore, the said account may now be restored to the person concerned. or Please refer to the attachment of property > attached vide above referred order to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such proceedings pending against the defaulting person which warrants the attachment of the said property. Therefore, the said property may be restored to the person concerned. Copy to -63- Signature Name Designation To The Liquidator/Receiver, Name of the taxable person: GSTIN: Demand order no.: Date: FORMGST DRC-24 [See rule 160] Period: Intimation to Liquidator for recovery of amount This has reference to your letter >, giving intimation of your appointmen....