TaxTMI 
TaxTMI 
The Nagaland Goods and Services Tax (Third Amendment) Rules, 2017.
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....ords 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 Commissioner, from the date of issue of the invoice fo....
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....ch 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 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, wh....
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....ce 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 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 ....
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....ecify 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. (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....
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....rovisions 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 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 fail....
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....dder 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 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 sha....
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....ership.- (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.-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) nex....
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....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 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 ....
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....ull 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 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 particu....
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....tails 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 11 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....
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....ate Value Invoice details Goods/ Shipping bill/ Bill of export HSN/ UQC QTY No. Date Integrated Tax EGM Details BRC/FIRC Port Code Rate Taxable Amt. Ref No. Date No. Date Services SAC value (G/S) 2 3 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 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 No. Date Value No Date Rate 2 3 4 6 Taxable Amt. Value 8 Amended Value (Integrated Tax) (If Any) Amt. Debit Note Integrated Tax / Amended (If any) Amt. Credit Note Integrated Tax / Amended (If any) Net Integrated Tax = (10/9)+11 - 12 Amt. Amt. 9 10 11 12 13 1 |_ 6B: Supplies made to SFZ/ SFZ developer (GSTR-5: Table 5 and Table 8) GSTIN/ UIN Invoice details Rate No. Date Value Taxable value Integrated Amount Central Place of State Cess Supply Tax Tax UT (Name Tax of State) Amended V....
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....n 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. 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....
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....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 & 1. I hereby sanction an amount of INR to M/s having GSTIN under sub-section (5) of section 54) of the Act/under section 56 of the Act (a @Strike out whichever is not applicable (a) and the amount is to be paid to the bank account specified by him in his application; (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 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: 24 having ....
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....r) : : From Το 5. Amount of Refund Claim : 6. Central Tax State/UT Tax Integrated Tax Cess Total 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 Amount 7. 8. I Reference number and date of furnishing FORM GSTR-11 Verification 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 27 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 guara....
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....rt 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 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 29 29 Accepted by me this.. ..day of. Occupation Occupation (month). .of for and on behalf of the President of India.". (year) (Designation) 30 30 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. Services Tax Identification Number No.. (address of the registered person) having Goods & hereinafter called "the day of. to the undertaker(s) including my/our respective heirs, executors/ administrators, le....
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....ou 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. 31 OR 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 32 32 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 Seal day(s). day of (month) 20.... (year). Valid for Place Name, Designation & Signature of the Inspection Officer/s (i) (ii) Signature, Name and designa....
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.... without the previous permission of the undersigned: |க2 Sr. No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 Place: Date: 35 Name and Designation of the Officer Signature of the Witnesses 1. 2. To: > 36 Name and address Signature I.................of... FORM GST INS-04 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] .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 Governorâ€) 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 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....
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....al Cess State) 1 2 3 4 5 6 7 Total 40 Reference No: To 41 GSTIN/ID Name Address SCN Ref. No. Statement Ref. No. FORM GST DRC -02 [See rule 142(1)(b)] 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 Date: (Amount in Rs.) Sr. Tax Act Place of Tax/ Others Total No. Period supply Cess (name of State) 1 2 3 4 5 6 7 Total FORM GST DRC-03 [See rule 142(2) & 142 (3)] Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement 1. GSTIN 2. Name 3. Cause of payment > Audit, investigation, voluntary, SCN, others (specify) > 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 Tax/ Interest (POS) Cess Penalty, if applicable Total Ledger utilised (Cash/ Debit entry Date of debit no. entry Credit) 1 2 3 4 5 6 7 8 9....
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....ce 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 Section under which order is passed Order no. Date of issue Provision assessment order Order date no., if any ARN, if applied for Date of ARN Date: rectification Your application for rectification of the orderreferred toabove has been found to be satisfactory; It has come to my noticethat the above said order requires rectification; Reason for rectification - > Details of demand, if any, after rectification Sr. No. Tax rate Turnover Place of supply Act Tax/ Cess Interest (Amount in Rs.) Penalty 2 3 4 5 6 7 The aforesaid order is rectified in exercise of the powers conferred under section 161 as under: Το Copy to 47 > (GSTIN/ID) --Name (Address) 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 ....
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....tion of goods 2 Quantity 3 Schedule (Immovable Goods) Building No./ Floor No. y/ Flat No. Name of Road Localit Distric Stat PIN the t Premises Stree Villag Latitude Longitude Code (optional) (optional) /Building t e 1 2 3 4 5 6 7 8 9 10 Schedule (Shares) Sr. No. Name of the Company Quantity Value 1 2 3 4 have been sold to auction of the goods held for recovery of rupees .at. section 79(1)(b)/(d) of the > Act and rules made (Purchaser) has been declared to be the purchaser of the said goods at the time 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 obs....
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....is under the provisions of the> Act vide order number You are requested to execute the decree and credit the net proceeds for settlement of the outstanding recoverable amount as mentioned above. Place: Date: 54 .... Proper Officer/ Specified Officer 55 59 To GSTIN - Name - Address - Demand order no.: Reference no. of recovery: Period: FORM GST DRC - 16 [See rule 147(1) & 151(1)] Date: Date: Notice for attachment and sale of immovable/movable goods/shares under section 79 Whereas you have failed to pay the amount of Rs. being the arrears 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 No./ Floor No. Flat No. Name of the Premises / Road Localit District Stat y/ Stree Village PIN Latitude Longitude Code (optiona (optional) 1) /....
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....uested to take early steps to realise the sum of rupees defaulter as if it were an arrear of land revenue. Place: Date: 59 59 Signature Name Designation from the said FORM GST DRC - 19 [See rule 156] To, Magistrate, > Demand order no.: Reference number of recovery: Period: Date: Date: Application to the Magistrate for Recovery as Fine A sum of Rs. >is recoverable from > holding > on account of tax, interest and penalty payable under the provisions of the Act. You are requestedto kindly recover such amount in accordance with the provisions 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: 60 60 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 ---....
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....nally attach the aforesaid account / property. No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department. or The property mentioned above shall not be allowed to be disposed of without the prior permission of this department. Copy to Signature Name Designation Reference No.: To FORM GST DRC - 23 [See rule 159(3), 159(5) & 159(6)] Date: Name Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) Order reference No. - Date - Restoration of 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 revenu....