TaxTMI 
TaxTMI 
The Puducherry Goods and Services Tax (Third Amendment) Rules, 2017.
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.....2017 ORDER: The following notification shall be published in the Official Gazette of the Government of Puducherry. NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Puducherry Goods and Services Tax (Third Amendment) Rules, 2017. 2. (2) They shall be deemed to have come into force with effect from the 1 day of July, 2017. In the Puducherry Goods and Services Tax Rules, 2017, (i) (ii) (iii) in rule 44, (a) in sub-rule (2), for the words "integrated tax and central tax", the words "central tax, State tax, Union territory tax and integrated tax" shall be substituted; (b) 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; 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 ....
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.... Explanation 2 to section 140," shall be inserted; in rule 119, (v) (a) in the heading, for the word "agent", the words and symbol "job- worker/agent" shall be substituted; (b) for the words and figures "sub-section 14 of section 142", the words, figures and symbols "section 141 or sub-section (14) of section 142" shall be substituted; (vi) after rule 138, the following shall be inserted, namely:- "Chapter-XVII Inspection, Search and Seizure 139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other 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 2 section 67, he shall issue an authorisation in FORM GST INS-01authorising 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 anauthorised officer shall make an order of seizure in FORM ....
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.... on proof of payment. (2) Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect of the said goods or things, the Commissioner may dispose of such goods or things and the amount realized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable in respect of such goods or things. 3 142. CHAPTER-XVIII DEMANDS AND RECOVERY Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the (a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, 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 inf....
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....b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process. (2)The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and the purpose of sale. (3)The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date 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....
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.... negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151. (2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said 5 movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect. (3)Where the property subject to the attachment or distraint 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 F....
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....other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint. (11)Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction. 6 (12)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 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 sh....
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.... A copy of such order shall be affixed on some conspicuous part of the office of the proper officer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same. 7 (3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter. 152. Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody 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 u....
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....ically by a taxable person, in FORM GST DRC- 20,seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in installments in accordance with the provisions of section 80, the Commissioner shall call for a report from the jurisdictional officer about the financial ability of the taxable person to pay the said amount. (2) Upon consideration of the request of the taxable person and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC-21 allowing the taxable person 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) 159. 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 the Act or the Integrated Goods and Services Tax Act, 2017or 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 und....
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....inuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC-25. 162. Chapter - XIX Offences and Penalties Procedure for compounding of offences.-(1)An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2) On receipt of the application, 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 b....
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....g details: 1. Order No. 2. Order Date 3. Order Issuing Authority 4. Payment Reference No. (of the amount to be claimed as refund) (If Order is issued within the system, then 2, 3, 4 will be auto populated) e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3) f. On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed Exports (Select the type of supplier/ recipient) 1. Supplies to SEZ Unit 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 13 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) 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 ....
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....iling Reason for Refund Amount of Refund Claimed: Central Tax State /UT tax Integrated Tax Cess Total Refund Application Details Tax Interest Penalty Fees Others Total Note 1: The status of the application can be viewed by entering ARN through Track Application Status" on the GST System Portal. Note 2: It is a system generated acknowledgement and does not require any signature. 23 23 Sanction Order No: To (GSTIN) (Name) (Address) FORM-GST-RFD-04 [See rule 91(2)] Provisional Refund Order Date: Refund Application Reference No. (ARN).. ..Dated... ...... Acknowledgement No.............Dated Sir/Madam, With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional basis: Sr. Description Central State/UT Integrated Tax Cess No Tax tax Amount of refund i. claimed 10% of the amount ii. claimed as refund (to be sanctioned later) Balance amount (i-ii) iii. Amount of refund iv. sanctioned Bank Details Bank Account No. as per V. application Name of the Bank vi. Address of the Bank vii. /Branch IFSC viii. MICR ix. Date: Place: 24 24 Signature (DSC): Name: Design....
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....ning 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 hereby reject an amount of INR *Strike-out whichever is not applicable to Consumer Welfare Fund under sub-section (...) of Section (...) of the Act.. to M/s having GSTIN under sub-section (...) of Section (...) of the Act. Date: Place: 27 Signature (DSC): Name: Designation: Office Address: Reference No. To FORM-GST-RFD-07 [See rule 92(1), 92(2) & 96(6)] (GSTIN/UIN/Temp.ID No.) (Name) (Address) Acknowledgement No. Date: Dated.... Order for Complete adjustment of sanctioned Refund Part- A Sir/Madam, With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details below: Refund Calculation Amount of Refund claimed i. Net Refund Sanctioned on Provisional Basis ii. (Order No...date) Refund amount inadmissible rejected iii. > Refund admissible (i-ii-iii) iv. V. Refund adjusted against outsta....
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.... Signature of Authorised Signatory: Name: Designation / Status 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 2 3 Note Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer. 5. Declaration - (i) The above-mentioned bank guarantee is submitted to secure the integrated tax payable on export of goods or services. (ii) (iii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee. The department will be at liberty to invoke the bank guarantee provided by us to cover the amount of integrated tax payable in respect of export of goods or services. Signature of Authorized Signatory Name Designation/Status ---- Date 31 37 I/We......... Bond for export of goods or services without payment of integrated tax (See rule 964) ..hereinafter ....
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....ithout 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 undertaker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and assigns 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....
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....earch 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 ............. 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) 33 (ii) 55 35 FORM GST INS-02 ORDER OF SEIZURE [See rule 139 (2)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section at AM/PM in the following premise(s): 67 was conducted by me on > which is/are a place/places of business/premises belonging to: > > in the presence of following witness(es): 1. > 2. > and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, I have reasons to believe that certaingoods liable to confiscation and/or documents and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above. Therefore, in exercise of the powers conferred upon me under sub-section ....
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....cessors 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 ...rupees the goods have been permitted to be released provisionally by the proper officer on execution of the bond of value _ ...rupees and a security of against which cash/bank guarantee has been furnished in favour of the President/ Governor; and WHEREAS I undertake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Act. And if all taxes, interest, penalty, fineand other lawful chargesdemanded by the proper officer are duly paid within ten days ofthe date of demand thereof being made in writing by the said proper officer, this obligation shall be void. OTHERWISE and on breach or failure in the performance of any part of thiscondition, the same shall be in full force: AND the President/Governor shall, at his option, be competent to make good all thelosses and damages from the amount of the security depo....
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....tary, SCN, others (specify) Section under which voluntary payment > 4. is made 5. Details of show cause notice, if Reference No. Date of issue payment is made within 30 days of its issue 6. 7. Financial Year Details of payment made including interest and penalty, if applicable (Amount in Rs.) Sr. No. Tax Period Act Place of supply (POS) Tax/ Interest Cess Penalty, if applicable Total Ledger Debit Date of utilised entry debit (Cash/ Credit) no. entry 2 3 8. Reasons, if any - > 5 6 7 8 9 10 11 9. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory 45 Name Designation/Status- Date- 47 46 Reference No: To GSTIN/ID Name Address Tax Period ARN- FORM GST DRC-04 [See rule 142(2)] F.Y. Date - Date: Acknowledgement of acceptance of payment made voluntarily The payment made by you vide application referred to above is hereby acknowledged to the extent of the amount paid and for the reasons stated therein. Copy to- Signature Name Designation Refere....
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.... 8 The aforesaid order is rectified in exercise of the powers conferred under section 161 as under: To > Copy to- (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 the aforesaid person who has failed to make payment of such amount. The details of arrears are given in the table below: (Amount in Rs.) Act Tax/Cess Interest Penalty Others Total 1 2 3 4 5 6 Integrated tax Central tax State/UT tax Cess Total > You are, hereby, required under the provisions of section 79 of the > Actto recover the amount due from the >>as mentioned above. Place: Date: 51 57 Signature Name Designation FORM GST DRC-10 [See rule 144(2)] Notice for Auction of Goods under section 79 (1) (b) of the Act Demand order no.: Period: Date: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recover....
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....nation 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 -------- is due or may become due to the said taxable person from you; or It is observed that you hold or are likely to hold a sum of rupees for or on account of the said person. You are hereby directed to pay a sum of rupees to the Government forthwith or upon the money becoming due or being held in compliance of the provisions contained in clause (c)(i) of sub-section (1) of section 79 of the Act. Please note that any payment made by you in compliance of this notice will be deemed under section 79 of the Act to have been made under the authority of the said taxable person and the certificate from the government in FORM GST DRC 14 will constitute a good and sufficient discharge of your liability to such person to the extent of the amount spec....
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.... 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 Road Localit District Stat the Premises Stree Village PIN الا e Code Latitude Longitude (optiona (optional) 1) 58 12 Building 4 5 6 7 8 9 10 Place: Date: 59 Schedule (Shares) Sr. No. Name of the Company 1 2 Quantity 3 Signature Name Designation FORM GST DRC-17 [See rule 147(4)] Notice for Auction of Immovable/Movable Property under section 79(1) (d) Demand order no.: Reference number of recovery: Period: Date: Date: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs....... and interest thereon and admissible expenditure incurred on the recovery 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....
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.... 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: Date: Signature Name Designation 35 63 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-------instalments for reasons stated below: Demand ID Description Tax/Cess Interest Penalty Fees Others Total Reasons:- Central tax State/UT tax Integrated tax CESS Upload Document Verification Thereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of myknowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory Name Place - Date - 64 Reference No > To GSTIN Name Address Demand Order No. Reference number of recovery: Period - Application Reference No. (ARN) - FORM GST DRC-21 [See rule 158(2)] > Date: Date: Date....
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....ence No. - Date- Restoration of provisionally attached property / bank account under section83 Please refer to the attachment of > account in your> having account no. >, attached vide above referred order, to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such proceedings pending against the defaulting person which warrants the attachment of the said accounts. Therefore, the said account may now be restored to the person concerned. or Please refer to the attachment of property > attached vide above referred order to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such proceedings pending against the defaulting person which warrants the attachment of the said property. Therefore, the said property may be restored to the person concerned. Copy to - Signature Name Designation 68 68 To The Liquidator/Receiver, Name of the taxable person: GSTIN: Demand order no.: Date: FORMGST DRC-24 [See rule 160] Period: Intimation to Liquidator for recovery of amount This has reference to your letter >, giving intimation of your appointment as liquidator for the > hold....