TaxTMI 
TaxTMI 
The Jharkhand Goods and Services Tax (Third Amendment) Rules, 2017.
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.... shall be substituted; (c) in sub-rule (6), for the words and letters "IGST and CGST", the words "central tax, State tax, Union territory tax and integrated tax" shall be substituted; (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)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 Co....
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..... (2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer. (4) Where it is not practicable to seize any such goods, the proper officer 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 ....
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.... 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 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, specif....
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.... 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. (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 ....
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....en 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 su....
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....st 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 th....
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....ng 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 Int....
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....rvices Tax Act, 2017, for which the recovery process is on; (b) the taxable person has not been allowed to make payment in installments 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 installment 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 su....
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....ing 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 given false evidence. There upon such person may be tried for the offenc....
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....ssued (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) 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 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 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 ....
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....ed Debit Note Credit Note Net Integrated Value Integrated Integrated Tax = (11/8)+12- 13 Tax / Amended (If any) 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 16 Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 Statement- 3 Refund Type: Export without payment of Tax-Accumulated ITC (GSTR- 1: Table 6A) GSTIN of recipient Invoice details No. Date Value 1 2 3 4 Goods/ HSN/ Services SAC (G/S) 5 UQC QTY No. Shipping bill/ Bill of export Date Integrated Tax EGM Details BRC/FIRC Port Code Rate Taxable Amt. value Ref No. Date No. Date 7 8 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 17 Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 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 1 Invoice details Shipping bill/ Bill of export Integrated Tax No. Date Value No Date Rate 2 3 4 5 6 7 Taxable Amt. Value ....
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....€Œ4〠367་。 †10 ་ " ་2་3 14 15 20 20 Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 Statement 7: Tax Payable Integrated Tax Central Tax State/UTTax Cess 5 6 7 8 Refund Type: Excess payment of tax, if any in case of Last Return filed. Refund on account excess payment of tax (In case of taxpayer who filed last return GSTR-3 – table 12) - Sr. No. Tax period Reference no. of return Date of filing return 1 2 3 21 221 Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 Certificate Annexure-2 (in words) This is to certify that in respect of the refund amounting to INR > 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 c....
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....a TIPFO Total 26 26 Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 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 date, Act Period No...... 6. Net amount to be paid Note - 'T' stands Tax; ‘I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and ‘O' stands for Others *Strike out whichever is not applicable & 1. I hereby sanction an amount of INR Act/under section 56 of the ActⓇ @ Strike out whichever is not applicable # to M/s (a) and the amount is to be paid to the bank account specified by him in his application; having GSTIN under sub-section (5) of section 54) of the (b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above; (c) an amount of -----rupees is to be adjusted towards recovery of arrears as 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 &3. I hereb....
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....ress of Bank Branch e. f. IFSC Amount 29 g. MICR 7. Reference number and date of furnishing FORM GSTR-11 8. Verification I as an authorised representative of > hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, 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 30 Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 FORM GST RFD-11 [See rule 96A] 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 1 2 3 4 5 Note - Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer. 5. Declaration - (i) (ii) (iii)....
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....ion, be competent to make good all the loss and damages, from the amount of bank guarantee or by endorsing his rights under the above-written bond or both; I/We further declare that this bond is given under the orders of the Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Signature(s) of obligor(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Occupation Occupation Accepted by me this.. .day of (month).. (year) 32 Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 (Designation) .of Το for and on behalf of the President of India.". Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 96A) The President of India (hereinafter called the "President"), acting through the proper officer of.. I/We having Goods & Services Tax Identification Number No. (address of the registered person) hereinafter called "the undertaker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and assigns by these presents, hereb....
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....r sub-section (1) of section 67 of the Act, I authorize and require you to inspect the premises belonging to the above mentioned person with such assistance as may be necessary for inspection of goods or documents and/or any other things relevant to the proceedings under the said Act and rules made thereunder. OR 34 =4 Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I authorize and require you to search the above premises with such assistance as may be necessary, and if any goods or documents and/or other things relevant to the proceedings under the Actare found, to seize and produce the same forthwith before me for further action under the Act and rules made 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 Valid for Seal .... day(s). day of....
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....ngs 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. Description Quantity or units| Make/mark or model Remarks No of goods 1 2 3 4 5 Place: Date: Name and Designation of the Officer 38 Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 Signature of the Witnesses 1. 2. Name and address To: > Signature Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 FORM GST INS-04 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] 39 I….. .of.. .hereinafter called "obligor(s)" am held andfirmly bound to the President of India (hereinafter called "the President") and/or the Governor of ..(State) (hereinafter called “the Governor") inthe sum of.......... _rupees to be paid to the President / the Governor for whichpayment will be made. I jointly and severally bind myself and myheirs/ executors/ administrators/legal representativ....
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....ayable has been paid, I hereby order the above mentioned goods be released forthwith. Place: Date: Name and Designation of the Officer To: > 42 Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 Reference No: To FORM GST DRC - 01 [See rule 142(1)] GSTIN/ID Name Address Tax Period F.Y. Section/sub-section under which SCN is being issued - SCN Reference No. (a) Brief facts of the case Date Summary of Show Cause Notice Date: (b) Grounds (c) Tax and other dues (Amount in Rs.) Sr. Tax Act No. Period Place of supply (name of Tax/ Others Total Cess State) 1 2 3 4 5 6 7 Total Act- Reference No: To Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 FORM GST DRC -02 [See rule 142(1)(b)] GSTIN/ID Name Address Date: SCN Ref. No. Statement Ref. No. Date - Date - Section /sub-section under which statement is being issued - Summary of Statement (a) Brief facts of the case (b) Grounds (c) Tax and other dues (Amount in Rs.) Sr. Tax Act No. Period Place of supply (name of Tax/ Others Total Cess State) 1 2 3 4 5 6 7 Total 43 44 Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 FORM GST DRC-....
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....firm 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 Date - 48 Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 1. Details of order - FORM GST DRC - 07 [See rule 142(5)] Summary of the order (a) Order no. (b) Order date (c) Tax period - 2. Issues involved -> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify) 3. Description of goods / services - Sr. No. 4. Details of demand HSN Description Sr. Tax Turnover Place of supply Act Tax/ Cess (Amount in Rs.) Interest Penalty No. rate 1 2 3 4 5 6 7 8 5. Amount deposited Sr. Tax Act Tax/ Interest | Penalty Others Total No. Period Cess 1 2 3 4 5 6 7 8 Total Copy to Signature Name Designation Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 Reference No.: FORM GST DRC - 08 [See rule 142(7)] Rectification of Order Preamble - > (Applicable for orders only) Particulars of original order Tax period, if any....
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....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. Place: Date: Schedule Serial No. Description of goods Quantity 1 2 3 Signature Name Designation 52 To, Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 FORM GST DRC - 11 [See rule 144(5) & 147(12)] Notice to successful bidder Please refer to Public Auction Reference no. dated On the basis of auction conducted on successful bidder in the instant case. You are hereby, required to make payment of Rs. period of 15 days from the date of auction. you have been found to be a within a The possession of the goods shall be transferred to you after you have made the full payment of the bid amount. Place: Date: Signature Name Designation Demand order no.: Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 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 ....
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....ess. 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: Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 55 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 liability by making a payment of Rs. you have discharged your for the defaulter named below: GSTIN - Name - Demand order no.: Reference no. of recovery: Date: 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. Place: Date: Signature Name Designation 56 Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 To FORM GST DRC-15 [See rule 146] APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE The Magistrate /Judge of the Court of Demand order no.: Date: Period Sir/Ma'am, This....
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....o 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 ..(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. 1 Description of goods 2 Schedule (Immovable) Quantity 3 Building No./ Floor No. y/ Name of Road Localit District Stat PIN the Premises e Latitude Longitude (optiona (optional) Code 1) Flat No. Stree Village /Building t 1 2 3 4 5 6 7 8 9 10 Place: Date: Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 Schedule (Shares) Sr. No. Name of the Company 1 2 Quantity 3 Signature Name Designation 59 60 60 Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 FORM GST DRC - 18 [See rule 155] Το Name & Address of District Collector Demand order no.: Reference number o....
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....ce number of recovery: Period - Application Reference No. (ARN) - > Date: Date: 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 monthly instalments. the tax and other dues amounting to rupees OR in 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 it has not been found possible to accede to your request for the following reasons: Reasons for rejection Place: Date: Signature Name Designation 63 80 64 Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 Reference No.: Το FORM GST DRC - 22 [See rule 159(1)] Date: Name Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) Provisional attachment of propert....
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....¿ GSTIN Name Address Demand Order No.: Reference number of recovery: Date: Date: Period: Reference No. in Appeal or Revision or any other proceeding - Date: >has enhanced/reduced the dues covered by the above mentioned demand order No....... ....dated.. dated vide order no. The recovery of stands continued from the stage at and the dues now stands at Rs.. enhanced/reduced amount of Rs... 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: Act Tax Interest Penalty Other Dues (Amount in Rs.) Total Arrears 1 2 3 4 5 6 Central tax State/UT tax Integrated tax Cess Place: Date: Signature Name Designation 68 Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017 FORM GST CPD-01 [See rule 162(1)] Application for Compounding of Offence GSTIN/Temporary ID Address 1. 2. Name of the applicant 3. 4. 5. 6. 7. 8. 9. 10. The violation of provisions of the Act for which prosecution is instituted or contemplated Details of adjudication order/notice Reference Number Date Tax Interest Penalty ....