TaxTMI 
TaxTMI 
The Gujarat Goods and Services Tax (Third Amendment) Rules, 2017. 7 Forms
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....n territory tax and integrated tax" shall be substituted; 3. In the said rules, in rule 96,- (a) in sub-rule (1), in clause (b), and (b) in sub-rule (3), after the words, letters and figure "FORM GSTR 3", the words, letters and figure "or FORM GSTR-3B, as the case may be;" shall be inserted; 4. in the said rules, 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 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 alongwith 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 th....
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.... 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 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, inter alia, 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. B....
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....isions 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 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 sub- section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount ....
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....ible 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 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 thir....
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.... 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 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 subm....
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.... in the property shall be deemed to be transferred to such bidder: 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 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....
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.... 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 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....
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....Territory Goods and Services Tax Act or the Central Goods and Services Tax Act, 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 or any State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act or the Central Goods and Services Tax Act; (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 ....
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....e 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 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....
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....intra-State supply which is subsequently held to be inter-State supply and vice versa j. Excess payment of tax, if any k. Any other (specify) 8. 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 : : : : : : Yes 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable 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 12 DECLARATION I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer h....
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....xports BRC/ FIRC details are mandatory- in case of services Statement- 3 Refund Type: Export without payment of Tax-Accumulated ITC (GSTR-1: Table 6A) GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax EGM Details BRC/FIRC No. Date Value Goods/ Services (G/S) HSN/ SAC UQC QTY No. Date Port Code Rate Taxable value Amt. Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 6A. Exports Note - 1. Shipping Bill and EGM are mandatory; - in case of goods. 2. BRC/ FIRC details are mandatory- in case of Services 16 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 Tax) (If Any) Debit Note Integrated Tax / Amended (If any) Credit Note Integrated Tax / Amended (If any) Net Integrated Tax =(10/9)+11 - 12 No. Date Value No Date Rate Taxable Value Amt. Amt. Amt. Amt. Amt. 1 2 3 4 5 6 7 8 9 10 11 12 13 6B: Supplies made to SEZ/ SEZ developer (GSTR-5: Table 5 and Table 8) GSTIN/ UIN Invoice details Rate Ta....
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....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. 21 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 : Jurisdiction (tick appropriate) : Union Territory: State/ Centre Filed by : Refund Application Details Tax Period Date and Time of Fil....
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....application for refund filed under section 54 of 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 Integrated Tax Central Tax State/ UT tax Cess T IPFO Total T IPFO Total TIPFO Total TIPFO Total 25 1. Amount of refund/interest* 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 to M/s &1. I hereby sanction an amount of INR 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 appli....
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....ral Tax State/UT Tax Cess i. Amount of Refund Sanctioned ii Amount of Refund Withheld iii. Amount of Refund Allowed 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. Signature (DSC): Name: Designation: Office Address: Date: Place: 29 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 : : From To 4. Tax Period (Quarter) 5. Amount of Refund Claim : Amount Central Tax State /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 f. IFSC g. MICR 7. Reference number and date of furnishing FORM GSTR-11 8. Verification I as an authorised representative of > hereby solemnly....
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....s 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 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 bot....
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....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 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 proc....
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....previous permission of the undersigned. Name and Designation of the Officer Place: Date: Signature of the Witnesses Sr. No Name and address Signature 1. 2. To: > 37 FORM GST INS-03 ORDER OF PROHIBITION [See rule 139(4)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Sectio n 67 was conducted on / /_at : AM/PM in the following premise(s): 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 Rem....
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....Whereas the following goods and/or things were seized on following premise(s): from the / / > which is/are a place/places of business/premises belonging to: > > Details of goods seized: Sr. No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 and since these goods are of perishable or hazardous nature and since an amount of Rs. (amount in words and digits), being an 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. Name and Designation of the Officer Place: Date: To: > Sr. No. Tax Period Act Place of supply (name of State) Tax / Cess Others Total 1 2 3 4 5 6 7 Total 43 FORM GST DRC -02 [See rule 142(1)(b)] Reference No: Date: To GSTIN/ID Name Address SCN Ref. No. Statement Ref. No. ---- Section /sub-section under which statement is being issued - Summary of Statement Date - Date - (a) Brief facts of the case (b) Grounds (c) Tax and other dues (Amount in Rs.) Sr. No. Tax Period Act Place of su....
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....ormation given herein above 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 Date - 48 FORM GST DRC - 07 [See rule 142(5)] Summary of the order 1. Details of 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. No. Tax rate Turnover Place of supply Act Tax/ Cess Interest Penalty 1 2 3 4 5 6 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 Signature Name Designation Copy to - - 49 FORM GST DRC - 08 [See rule 142(7)] Reference No .: Date: 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 no., if any Order date ....
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....roper officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold. Schedule Serial No. Description of goods Quantity 1 2 3 Signature Name Designation Place: Date: 52 FORM GST DRC - 11 [See rules 144(5) and 147(12)] Notice to successful bidder To, . On the basis of auction conducted on Please refer to Public Auction Reference no. dated , you have been found to be a successful bidder in the instant case. within a period of 15 days from the date of auction. You are hereby, required to make payment of Rs. The possession of the goods shall be transferred to you after you have made the full payment of the bid amount. Signature Name Designation Place: Date: 53 FORM GST DRC - 12 [See rules 144(5) and 147(12] Sale Certificate Demand order no .: Reference no. of recovery: Period: Date: Date: This is to certify that the following goods: Schedule (Movable Goods) Sr. No. Description of goods Quantity 1 2 3 Schedule (Immovable Goods) Building No./ Flat No. Floor No. Name of the Premises /Building Road / Stree t Localit y/ Villag e Distric t Stat e PIN Code La....
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....hall follow. Signature Name Designation Place: Date: 55 FORM GST DRC - 14 [See rule 145(2)] Certificate of Payment to a Third Person In response to the notice issued to you in FORM GST DRC-13 bearing reference no. dated , you have discharged your liability by making a payment for the defaulter named below: of Rs. GSTIN - Name - Demand order no .: Date: Reference no. of recovery: Date: Period: 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. Signature Name Designation Place: 56 FORM GST DRC-15 [See rule 146] APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE To The Magistrate /Judge of the Court of .... Demand order no .: Period Date: Sir/Ma'am, This is to inform you that as per the decree obtained in your Court on the day of 20 ....... by (name of defaulter) in Suit No. of 20 ... , a sum of rupees ------ is payable to the said person. However, the said person is liable to pay a sum of rupees ------ under the provisions of the > Act vide order number ----- dated ....
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....officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold. Schedule (Movable) Sr. No. Description of goods Quantity 1 2 3 Schedule (Immovable) Building No./ Flat No. Floor No. Name of the Premises /Building Road / Stree t Localit y/ Village District Stat e PIN Code Latitude (optiona l) Longitude (optional) 1 2 3 4 5 6 7 8 9 10 59 Schedule (Shares) No. Name of the Company Quantity 1 2 3 Signature Name Designation Place: Date: 60 FORM GST DRC - 18 [See rule 155] To Name and Address of District Collector/Deputy collector Demand order no .: Date: Reference number of recovery: Date: Period: Certificate action under clause (e) of sub-section (1) section 79 I. 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....
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....s reference to your above referred application, filed under section 80 of the Act. Your application for deferred payment / payment of tax/other dues in instalments has been examined and it has not been found possible to accede to your request for the following reasons: Reasons for rejection Signature Name Designation Place: Date: 64 FORM GST DRC - 22 [See rule 159(1)] Date: Reference No .: To 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 -(address) bearing registration number as (name) having principal place of business at -- (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 confer....
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....bilities, before the final winding up of the company. Name Designation Place: Date: 67 FORM GST DRC - 25 [See rule 161] Reference No > > To GSTIN Name Address Demand Order No .: Date: Date: Reference number of recovery: Period: Date: Reference No. in Appeal or Revision or any other proceeding - Continuation of Recovery Proceedings This has reference to the initiation of recovery proceedings against you vide above referred recovery reference number for a sum of Rs. The Appellate /Revisional authority /Court > has enhanced/reduced the dues covered by the above mentioned demand order No ....... dated. .vide order no. -- dated ---------- and the dues now stands at Rs. .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 Signature Name Designation Place: Dat....