TaxTMI 
TaxTMI 
The Haryana Goods and Services Tax (Third Amendment) Rules, 2017.
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....gures and letters "FORM GSTR-3", the words, figures and letters "FORM GSTR-3 or FORM GSTR-3B, as the case may be" shall be substituted; (b) in sub-rule (3), for the words, figures and letters "FORM GSTR-3", the words, figures and letters "FORM GSTR-3 or FORM GSTR-3B, as the case may be;" shall be substituted. 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 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 paymen....
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....her 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 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 ....
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.... 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 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 s....
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....ate 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 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. ....
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....aint 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 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 s....
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....sful 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: 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....
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....dy 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 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....
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....on further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit. (3) The facility referred to in sub-rule (2) shall not be allowed where- (a) the taxable person has already defaulted on the payment of any amount under this Act or the Integrated Goods and Services Tax Act, 2017 or the Central 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 this Act or the Integrated Goods and Services Tax Act, 2017 or the Central 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 ....
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....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 amount as ordered by the Commissio....
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.... 2. Supplies to SEZ Developer 3. Recipient of Deemed Exports (g) Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer (h) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (i) 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 any (k) Any other (specify) HARYANA GOVT. GAZ. (EXTRA.), JULY. 12, 2017 (ASAR. 20, 1939 SAKA) 3116 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 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 ....
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....a shall be auto- populated from GSTR-1 and GSTR-2. Statement- 2 Refund Type: Exports of services with payment of tax (GSTR- 1: Table 6A and Table 9) 1. HARYANA GOVT. GAZ. (EXTRA.), JULY. 12, 2017 (ASAR. 20, 1939 SAKA) GSTIN of recipie nt Invoice details Integrated Tax BRC/ FIRC Amended Value (Integrated Tax) (If Any) Debit Note Integrated Tax / Amended (If any) Credit Note Integrated Tax / Amended (If any) Net Integrated Tax =(11/8)+12-13 No. Date Value SAC Rate Taxable value Amt. . No. Date 1 2 3 4 5 6 7 8 9 10 11 12 13 14 6A. Exports BRC/ FIRC details are mandatory- in case of services 3119 Statement- 3 3120 Refund Type: Export without payment of Tax-Accumulated ITC (GSTR- 1: Table 6A) HARYANA GOVT. GAZ. (EXTRA.), JULY. 12, 2017 (ASAR. 20, 1939 SAKA) 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-....
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....ntegrated Tax Central Tax State/ UT Tax Cess Place of Supply (only if different from the location of recipient) No. Date Value Taxable Value Amt Amt Amt Amt Amt Amt Amt Amt 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 3123 3124 Statement 7: Refund Type: Excess payment of tax, if any in case of Last Return filed. Refund on account excess payment of tax HARYANA GOVT. GAZ. (EXTRA.), JULY. 12, 2017 (ASAR. 20, 1939 SAKA) (In case of taxpayer who filed last return GSTR-3 - table 12) Sr. No. Tax period Reference no. of return Date of filing return Tax Payable Integrated Tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 HARYANA GOVT. GAZ. (EXTRA.), JULY. 12, 2017 (ASAR. 20, 1939 SAKA) 3125 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....
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....x State/ UT tax Cess TIPF O Total TIPFO Total TI PFO Total TIPFO Total Net Refund amount sanctioned Interest on delayed Refund Total Note. - 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others Details of the Bank (i) Bank Account no as per application (ii) Name of the Bank (iii) Name and Address of the Bank /branch (iv) IFSC (v) MICR Signature (DSC): Name: Designation: Office Address: Date: Place: To (GSTIN/ UIN/ Temporary ID) (Name) (Address) HARYANA GOVT. GAZ. (EXTRA.), JULY. 12, 2017 (ASAR. 20, 1939 SAKA) 3129 FORM-GST-RFD-06 [See rule 92(1), 92(3), 92(4), 92(5) & 96(7)] Order No .: To (GSTIN/ UIN/ Temporary ID) Date: (Name) (Address) Show cause notice No. (If applicable) Dated . Acknowledgement No. Refund Sanction/Rejection Order Sir/Madam, This has reference to your above mentioned 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 whi....
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....ation Integrated Tax Central Tax State/ UT Tax Cess (i) Amount of Refund claimed (ii) Net Refund Sanctioned on Provisional Basis (Order No ... date) (iii) Refund amount inadmissible rejected > (iv) Refund admissible (i-ii-iii) (v) Refund adjusted against outstanding demand (as per order no.) under existing law or under this law. . Demand Order No ...... date. (vi) Balance amount of refund Nil Nil Nil I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the outstanding demand under this Act / under the existing law. This application stands disposed as per provisions under sub-section ( ... ) of Section ( ... ) of the Act. OR Part-B Order for withholding the refund 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 Integrated Central State/UT Tax Cess 3132 HARYANA GOVT. GAZ. (EXTRA.), JULY. 12, 2017 (ASAR. 20, 1939 SAKA) No. Tax Tax i. Amount of Refund Sanctio....
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.... to secure the integrated tax payable on export of goods or services. (ii) 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. (iii) 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 Designation / Status ---. -- Date -- ----- HARYANA GOVT. GAZ. (EXTRA.), JULY. 12, 2017 (ASAR. 20, 1939 SAKA) 3135 Bond for export of goods or services without payment of integrated tax (See rule 96A) 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 ....
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....ns by these presents, hereby jointly and severally undertake on this day of to the 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 that this undertaking is given under the orders of the proper officer for the performance of enacts in which the public are interested. 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 Occupation Occupation (2) Name and Address Date Place Accepted day by of this (month) me (year) of (Designation) for and on behalf of the President of India HARYANA GOVT. GAZ. (EXTRA.), JULY. 1....
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....d & seal this day of .. (month) 20 .... (year). Valid for day(s). Seal Place Signature, Name and designation of the issuing authority Name, Designation & Signature of the Inspection Officer/s (i) (ii) HARYANA GOVT. GAZ. (EXTRA.), JULY. 12, 2017 (ASAR. 20, 1939 SAKA) 3139 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 67 was conducted by me 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 seize the following goods/ books/ documents and things: (A) Details of Goods seized: Sr. No Description of goods....
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....s been paid, I hereby order the above mentioned goods be released forthwith. Name and Designation of the Officer Place: Date: To: HARYANA GOVT. GAZ. (EXTRA.), JULY. 12, 2017 (ASAR. 20, 1939 SAKA) 3144 FORM GST DRC - 01 [See rule 142(1)] Reference No: Date: To GSTIN/ID Name Address Act - F.Y. Section / sub-section under which SCN is being issued - SCN Reference No. ---- Date ---- Summary of Show Cause Notice (a) Brief facts of the case (b) Grounds (c) Tax and other dues Amount in Rs.) Sr. No. Tax Period Act Place of supply (name of State) Tax / Cess Others Total 1 2 3 4 5 6 7 Total HARYANA GOVT. GAZ. (EXTRA.), JULY. 12, 2017 (ASAR. 20, 1939 SAKA) 3145 FORM GST DRC -02 [See rule 142(1)(b)] Reference No: Date: To GSTIN/ID Name Address SCN Ref. No. Date - Date - Statement Ref. No. -- -- 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 (Amount in Rs.) Sr. No. Tax Period Act Place of supply (name of State) Tax/ Cess Others Total 1 2 3 4 5 6 7 Total HARYANA G....
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....e Notice Reference No. Date of issue 4. Financial Year 5. Reply > 6. Documents uploaded > 7. Option for personal hearing Yes No 8. Verification- I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory Name Designation / Status Date - HARYANA GOVT. GAZ. (EXTRA.), JULY. 12, 2017 (ASAR. 20, 1939 SAKA) 3150 FORM GST DRC - 07 [See rule 142(5)] Summary of the order 1. Details of order - (c) Tax period - (a) Order no. (b) Order date 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 - - HARYANA GOVT. GA....
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....ut up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. The auction will be held on at .... AM/PM. In the event the entire amount due is paid before the date of auction, the sale will be stopped. The price of each lot shall be paid at the time of sale or as 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. Schedule Serial No. Description of goods Quantity 1 2 3 Signature Name Designation Place: Date: HARYANA GOVT. GAZ. (EXTRA.), JULY. 12, 2017 (ASAR. 20, 1939 SAKA) FORM GST DRC - 11 [See rule 144(5) & 147(12)] Notice to successful bidder 3154 To, Please refer to Public Auction Reference no. dated . On the basis of auction conducted on , you have been found to be a successful bidder in the instant case. You are hereby, required to make payment of Rs. within a period of 15 days from the date of auction. The possession of the g....
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....nstitute a good and sufficient discharge of your liability to such person to the extent of the amount specified in the certificate. Also, please note that if you discharge any liability to the said taxable person after receipt of this notice, you will be personally liable to the State /Central Government under section 79 of the Act to the extent of the liability discharged, or to the extent of the liability of the taxable person for tax, cess, interest and penalty, whichever is less. Please note that, in case you fail to make payment in pursuance of this notice, you shall be deemed to be a defaulter in respect of the amount specified in the notice and consequences of the Act or the rules made thereunder shall follow. Signature Name Designation Place: Date: HARYANA GOVT. GAZ. (EXTRA.), JULY. 12, 2017 (ASAR. 20, 1939 SAKA) FORM GST DRC - 14 [See rule 145(2)] Certificate of Payment to a Third Person 3157 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 of Rs. for the defaulter named below: GSTIN - Name - Demand order no .: Date: Reference no. of ....
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.... order no .: Reference number of recovery: Date: Date: Period: 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 process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. In the absence of any order of postponement, the auction will be held on (date) at. A.M/P.M. In the event the entire amount due is paid before the issuance of notice, the auction will be cancelled. The price of each lot shall be paid at the time of sale or as 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. Schedule (Movable) Sr. No. Description of goods Quantity 1 2 3 Schedule (Immovable) Bu....
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....d below: Demand ID Description Central tax State /UT tax Integrated tax CESS Tax/Cess Interest Penalty Fees Others Total Reasons: - Upload Document Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory Name Place - Date - HARYANA GOVT. GAZ. (EXTRA.), JULY. 12, 2017 (ASAR. 20, 1939 SAKA) 3164 FORM GST DRC - 21 [See rule 158(2)] Reference No > To GSTIN Name Address Demand Order No. Date: Reference number of recovery: Date: Period - Application Reference No. (ARN) - Date - Order for acceptance/rejection of application for deferred payment / payment in instalments This has 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 in this connection, you are allowed to pay tax and other dues by ------- (date) or in this connection you are allowed to pay the tax and other dues amounting to rupees -----....
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....ings 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. Signature Name Designation Copy to - HARYANA GOVT. GAZ. (EXTRA.), JULY. 12, 2017 (ASAR. 20, 1939 SAKA) 3167 FORM GST DRC-24 [See rule 160] To The Liquidator/ Receiver, Name of the taxable person: GSTIN: Period: Demand order no .: Date: Intimation to Liquidator for recovery of amount This has reference to your letter >, giving intimation of your appointment as liquidator for the > holding >. In this connection, it is informed that the said company owes / likely to owe the following amount to the State / Central Government: Current / Anticipated Demand (Amount in Rs.) Act Tax Interest Penalty Other Dues Total Arrears....