TaxTMI 
TaxTMI 
TaxTMI 
The Puducherry Goods and Services Tax (Third Amendment) Rules, 2017.
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....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 may be;" shall be inserted; after rule 96, the following rule shall be ....
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....t", 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 GST INS-02. (3) The proper officer or anauthorised officer may entrust upon the owner or the custodian of goods. from whose ....
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....sioner 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 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 DR....
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....vering 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 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....
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....e 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 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 off....
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....rty 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 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 ....
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....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 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 or....
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....mount. (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 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. Provisional attachment of property.-(1) Where the Commissioner decides to attach any property, including bank account in accordance....
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....nce. (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 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....
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....d 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 Yes 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....
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....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: Designation: Office Address: FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5) & 94] Payment Advice No: - To PAO/ Treasury/RBI/Bank Refund Sanction Order No.. Order Date...... GSTIN/UIN/Temporary ID Name: State/ UT tax Cess TIPFO Total TIPFO Total TIPFO Total TIPFO Total 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 Name of the Bank ii. Name and Address of the Bank /branch iii. IFSC iv. MICR V. Date: Place: To 25 25 (GSTIN/UIN/Temporary ID) (Name) (Address) Signature (DSC): Name: Designation: Office Address: Order No.: To (GSTIN/UIN....
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....rnishing 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 outstanding demand (as per order no.) under existing law or under this law. Demand Order No...... date...... Balance amount of refund vi. Integrated Tax Central State/UT Tax Cess Tax 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 28 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 No. Integrated Tax Centra....
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.... 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 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 from time to time to supply goods or services for export out of India without payment of integrated tax; and whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section (3) of section 16: of............. AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount rupees endorsed in favour of the President and whereas the obligor has furnished such guarantee by depositing w....
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....ice 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 (2) Name and Address Occupation Occupation Date Place Accepted by me this... day of. .. (month)... 33 33 (year) ....... of (Designation) for and on behalf of the President of India To FORM GST INS-1 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139 (1)] (Name and Designation of officer) that- A.M/s. Whereas information has been presented before me and I have reasons to believe has suppressed transactions relating to supply of goods and/or services has suppressed transactions relating to the stock of goods in hand, â–¡ has claimed input tax credit in excess of his entitlement under the Act has claimed refund in excess of his entitlement under the Act has indulged in contravention of the provisions of this Act or rules made thereunder to evade tax under this Act; OR B.M/s. is engaged in the business of transporting goods tha....
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.... 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: 36 Sr. No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 B) Details of books/documents/ things seized: Sr. Description No of books / documents/ 1 things seized 2 No. of books/ documents/ things seized 3 Remarks 4 and these goods and or things are being handed over for safe upkeep to: > with a direction that he shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of the undersigned. Place: Date: Signature of the Witnesses Sr. No. 1. 2. To: > 37 Name and Designation of the Officer Name and address Signature FORM GST INS-03 ORDER OF PROHIBITION [See rule 139(4)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted on _/___/___ at ___ AM/PM in the following premise(s): > which is/are a place/places of business/premises belonging to: > > in the presence of following witness(es): 1. > 2. > and on scrutiny of the books of accounts, registers, documents....
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....rights under the above-written bond or both; IN THE WITNESS THEREOF these presents have been signed the dayhereinbefore written by the obligor(s). Date: 40 40 Signature(s) of obligor(s). Place: Witnesses (1) Name and Address (2) Name and Address Date Place Accepted by me this...............................day of (designation of ..(month).................(year).. officer)for and on behalf of the President/Governor. 41 (Signature of the Officer) FORM GST INS-05 ORDER OF RELEASE OF GOODS/THINGS OF PRISHABLE OR HAZARDOUS NATURE [See rule 141(1)] Whereas the following goods and/or things were seized on /___/__ from the following premise(s): > which is/are a place/places of business/premises belonging to: > > Details of goods seized: Sr. No 1 Description of goods 2 Quantity or units Make/mark or model Remarks 3 4 5 and since these goods are of perishable or hazardous nature and since an amount of Rs. (amount in words and digits), being an amount equivalent to the: market price of such goods or things the amount of tax, interest and penalty that is or may become payable has been paid, I hereby order the above mentioned goods be released forthwith. Place: Date: To: > 42 42 Name and Designa....
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....d other dues mentioned in the notice along with applicable interest and penalty in accordance with the provisions of section, the proceedings initiated vide the said notice are hereby concluded. 47 Copy to-- Signature Name Designation 48 48 1. GSTIN 2. Name 3. Details of Show Cause Notice 4. Financial Year 5. Reply > 6. Documents uploaded > FORM GST DRC - 06 [See rule 142(4)] Reply to the Show Cause Notice Reference Date of issue No. 7. Option for personal hearing Yes No 8. 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 Name Designation/Status Date- 49 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. HSN 4. Details of demand Description (Amount in Rs.) Sr. No. Tax rate Turnover Place of supply Act Tax/Cess Interest Penalty 123456....
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....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. Place: Date: Schedule Serial No. Description of goods Quantity 1 2 3 52 52 Signature Name Designation To, 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 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 goods shall be transferred to you after you have made the full payment of the bid amount. Place: Date: 33 53 Signature Name Designation Demand order no.: Reference no. of recovery: FORM GST DRC-12 [See rule 144(5) & 147(12] Sale Certificate Period: This is to certify that the following goods: Sr. No. 1 Date: Date: Schedule (Movable Goods) Descript....
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.... the rules made thereunder shall follow. Place: Date: 55 55 Signature Name Designation 59 56 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. , you have discharged your liability by making a payment of Rs. dated for the defaulter named below: GSTIN- Name - Demand order no.: Reference no. of recovery: Period: Date: Date: 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 FORM GST DRC-15 [See rule 146] APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE To The Magistrate /Judge of the Court of Demand order no.: Date: Sir/Ma'am, Period This is to inform youthat as per the decree obtained in your Court on the day of ....20...... by. ...(name of defaulter) in Suit No.. of 20..., a sum of rupees is payable to the said person. However, the said person is liable to pay a sum of rupees ------ under the provisions of the> Act vide order number dated. You are requested to execute the decree and credit the net proce....
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....) Sr. No. 1 Description of goods 2 Schedule (Immovable) Quantity 3 Building No./ Floor No. Flat No. Name of the Premises Road Localit District Stat / y/ Stree Village e PIN Latitude Longitude Code (optiona (optional) 1) /Building t 1 2 3 4 5 6 7 8 9 10 60 00 Place: Date: Sr. No. 1 61 55 Schedule (Shares) Name of the Company 2 Quantity 3 Signature Name Designation FORM GST DRC - 18 [See rule 155] To Name & Address of District Collector Demand order no.: Reference number of recovery: Period: I........ Date: Date: Certificate action under clause (e) of sub-section (1) section 79 do hereby certify that a sum of Rs....... has been demanded from and is payable by M/s........ .... holding GSTIN .......under > Act,but has not been paid and cannot be recovered from the said defaulter in the manner provided under the Act. > The said GSTIN holder owns property/resides/carries on business in your jurisdiction the particulars of which are given hereunder: - > You are requested to take early steps to realise the sum of rupees defaulter as if it were an arrear of land revenue. Place: Date: 62 62 Signature Name Designation from the said To, Magistrate, FORM GST DRC - 19 [See rule 156] > Demand or....
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....] Date: Name Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) Provisional attachment of property under section83 It is to inform that M/s -- (name) having principal place of business at -- --------------(address) bearing registration number as (GSTIN/ID), PAN ------ is a registered taxable person under the > Act. Proceedingshave been launched against the aforesaid taxable person under section > of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person has a - >account in your bank/post office/financial institution>> having account no. >; or property located at . In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I (name), (designation), hereby provisionally 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 pe....