TaxTMI 
TaxTMI 
Rajasthan Goods and Services Tax (Second Amendment) Rules, 2017.
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....rs conferred by section 164 of the Rajasthan Goods and Services tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Second Amendment) Rules, 2017. (2) They shall come into force on the 1st day of July, 2017. 2. Insertion of new Chapters IV to XVI.- In the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, after the existing rule 26 and before the existing Form GST CMP-01, the following new Chapters IV to XVI shall be inserted, namely:- "Chapter IV Determination of Value of Supply 27. Value of supply of goods or services where the consideration is not wholly in money. Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall,- (a) be the open market value of such supply; (b) if the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money,....
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....al and his agent shall,- (a) be the open market value of the goods being supplied, or at the option of the supplier, be ninety per cent. of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person, where the goods are intended for further supply by the said recipient. Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal. (b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order. 2 30. Value of supply of goods or services or bo....
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....vices, the value in relation to the supply of foreign currency, including money changing, shall be deemed to be,- (i) one per cent. of the gross amount of currency exchanged for an amount up to one lakh rupees, subject to a minimum amount of two hundred and fifty rupees; (ii) one thousand rupees and half of a per cent. of the gross amount of currency exchanged for an amount exceeding one lakh rupees and upto ten lakh rupees; and (iii) five thousand and five hundred rupees and one tenth of a per cent. of the gross amount of currency exchanged for an amount exceeding ten lakh rupees, subject to a maximum amount of sixty thousand rupees. (3) The value of the supply of services in relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air. Explanation: For the purposes of this sub-rule, the expression "basic fare" means that part of the air fare on which commission is normally paid to the air travel agent by t....
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....contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,- (i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient; (ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and (iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account. Explanation: For the purposes of this rule, the expression "pure agent†means a person who,- (a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both; (b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply; (c) does not use ....
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....al components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both. Chapter V Input Tax Credit 36. Documentary requirements and conditions for claiming input tax credit.- (1) The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,- (a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31; (b) an invoice issued in accordance with the provisions of clause (f) of sub- section (3) of section 31, subject to the payment of tax; (c) a debit note issued by a supplier in accordance with the provisions of section. 34; (d) a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules made thereunder for the assessment of integrated tax on imports; (2) (e) an Input Service Distributor invoice or Input Service Distributor credit note or any document issued by an Input Service Distributor in accordance with the provisions of sub-rule (1) of rule 54. Input tax credit....
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.... that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely,- (a) the said company or institution shall not avail the credit of,- (i) the tax paid on inputs and input services that are used for non-business purposes; and (ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2; (b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a); (c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR-2; (d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution. 39. Procedure for distribution of input tax credit by Input Service Distributor.- (1) An Input Service Distributor shall distribute input tax c....
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....Union territory tax that qualifies for distribution to such recipient in accordance with clause (d); (g) the Input Service Distributor shall issue an Input Service Distributor invoice, as prescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued only for distribution of input tax credit; (h) the Input Service Distributor shall issue an Input Service Distributor credit note, as prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason; (i) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6; (j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in th....
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....credit as aforesaid; (c) the declaration under clause (b) shall clearly specify the details relating to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or as the case may be, capital goods,- (i) on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of the Act, in the case of a claim under clause (a) of sub-section (1) of section 18; (ii) on the day immediately preceding the date of the grant of registration, in the case of a claim under clause (b) of sub-section (1) of section 18; (iii) on the day immediately preceding the date from which he becomes liable to pay tax under section 9, in the case of a claim under clause (c) of sub-section (1) of section 18; (iv) on the day immediately preceding the date from which the supplies made by the registered person becomes taxable, in the case of a claim under clause (d) of sub-section (1) of section 18; (d) the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union terri....
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....ble supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,- (a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T'; (b) the amount of input tax, out of 'T', attributable to inputs and input services intended to be used exclusively for the purposes other than business, be denoted as 'Tâ‚'; (c) the amount of input tax, out of 'T', attributable to inputs and input services intended to be used exclusively for effecting exempt supplies, be denoted as 'Tâ‚‚'; (d) the amount of input tax, out of 'T', in respect of inputs and input services on which credit is not available under sub-section (5) of section 17, be denoted as 'T3'; (e) the amount of input tax credit credited to the electronic credit ledger of registered person, be denoted as 'Câ‚' and calculated as- Câ‚ = T- (T1+T2+T3); (f) the amount of input tax credit attributable to inputs and input services intended to be used exclusively for effecting supplies other than exempted but including zero rated supplies, be d....
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....level by the registered person, the same shall be included in 'Tâ‚' and 'Tâ‚‚' respectively, and the remaining amount of credit on such inputs or input services shall be included in 'TÉ©'. (2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and- (a) where the aggregate of the amounts calculated finally in respect of ‘Dâ‚ and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in 12 respect of 'Dâ‚' and 'D2', such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period starting from the first day of April of the succeeding financial year till the date of payment; or (b) where the aggregate of the a....
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....f the amounts of 'A' credited to the electronic credit ledger under clause (c), to be denoted as 'Te', shall be the common credit in respect of capital goods for a tax period: Provided that where any capital goods earlier covered under clause (b) is subsequently covered under clause (c), the value of 'A' arrived at by reducing 13 (e) (f) the input tax at the rate of five percentage points for every quarter or part thereof shall be added to the aggregate value 'T.'; the amount of input tax credit attributable to a tax period on common capital goods during their useful life, be denoted as 'Tm' and calculated as- Tm= Te÷60 the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'T,' and shall be the aggregate of 'Tm' for all such capital goods; the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as- Te= (E÷F) x Tr (h) where,- 'E' is the aggregate value of exempt supplies, made, during the tax period, and 'F' is the total turnover of the registered person during the tax period: Provided that where the regis....
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....r sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29. (4) The amount determined under sub-rule (1) shall form part of the output tax liability of the registered person and the details of the amount shall be furnished in FORM GST ITC- 03, where such amount relates to any event specified in sub-section (4) of section 18 and in FORM GSTR-10, where such amount relates to the cancellation of registration. (5) The details furnished in accordance with sub-rule (3) shall be duly certified by a practicing chartered accountant or cost accountant. (6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to capital goods shall be determined in the same manner as specified in clause (b) of sub-rule (1) and the amount shall be determined separately for input tax credit of integrated tax and State tax: Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output ta....
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.... or Unique Identity Number, if registered, of the recipient; name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more; name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice; (g) Harmonised System of Nomenclature code for goods or services; (h) description of goods or services; (i) quantity in case of goods and unit or Unique Quantity Code thereof; (j) total value of supply of goods or services or both; (k) taxable value of the supply of goods or services or both taking into account discount or abatement, if any; 16 (1) (m) (n) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); place of supply ....
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.... supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service. Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made. 48. Manner of issuing invoice.- (1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER. (2) The invoice shall be prepared....
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....ion of goods or services; (f) amount of advance taken; 19 (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (h) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; (j) whether the tax is payable on reverse charge basis; and (k) signature or digital signature of the supplier or his authorised representative: Provided that where at the time of receipt of advance,- (i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.; (ii) the nature of supply is not determinable, the same shall be treated as inter-State supply. 51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) (b) name, address and Goods and Services Tax Identification Number of the supplier; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or sp....
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....ification Number of the supplier; (c) nature of the document; (d) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as "-" and "/" respectively, and any combination thereof, unique for a financial year; 21 21 name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) date of issue of the document; (f) (g) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered; (h) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply; (i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and signature or digital signature of the supplier or his authorised representative. (2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices i....
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....vailable, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46. (3) Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consigner and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, Goods and Services Tax Identification Number of the person liable for paying tax whether as consigner, consignee or goods transport agency, and also containing other information as mentioned under rule 46. (4) Where the supplier of taxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of service ....
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....hall issue the complete invoice before dispatch of the first consignment; (b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice; (c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and 24 (d) the original copy of the invoice shall be sent along with the last consignment. Chapter VII Accounts and Records 56. Maintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers. (2) Every registered person, other than a person paying tax under section 10, shall maintain the accounts of stock in respect of goods received and supplied by him, and such accounts shall contain particulars of the opening balance, rece....
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....0) Unless proved otherwise, if any documents, registers, or any books of account belonging to a registered person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person. (11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,- (a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately; (b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal; (c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal; (d) details of accounts furnished to every principal; and (e) tax paid on receipts or on supply of goods or services effected on behalf of every principal. (12) Every registered person manufacturing goods shall maintain monthly production accounts, showing quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured ....
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....the information can be restored within a reasonable period of time. (2) The registered person maintaining electronic records shall produce, on demand, the relevant records or documents, duly authenticated by him, in hard copy or in any electronically readable format. (3) Where the accounts and records are stored electronically by any registered person, he shall, on demand, provide the details of such files, passwords of such files and explanation for codes used, where necessary, for access and any other information which is required for such access along with a sample copy in print form of the information stored in such files. 27 58. Records to be maintained by owner or operator of godown or warehouse and transporters.- (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communi....
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.... invoices issued previously. (3) The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR- 2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due date of filing of FORM GSTR-1. (4) The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made available to the supplier electronically in FORM GSTR-1A through the common portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him. 60. Form and manner of furnishing details of inward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C o....
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....sons; (b) import of goods and services made; and (c) debit and credit notes, if any, received from supplier. 61. Form and manner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods. (3) Every registered person furnishing the return under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and i....
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.... person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. 63. Form and manner of submission of return by non-resident taxable person.- Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax 31 period or within seven days after the last day of the validity period of registration, whichever is earlier. 64. Form and manner of submission of return by persons providing online information ....
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....Notice to non-filers of returns.- A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52. 69. Matching of claim of input tax credit .- The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3,- (a) Goods and Services Tax Identification Number of the supplier; Goods and Services Tax Identification Number of the recipient; invoice or debit note number; (b) (c) : (d) invoice or debit note date; and (e) tax amount: Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein. Explanation: For the pu....
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....crepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available. Explanation: For the purposes of this rule, it is hereby declared that - (i) Rectification by a supplier means adding or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient; (ii) Rectification by the recipient means deleting or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier. 72. Claim of input tax credit on the same invoice more than once.- Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal. 73. Matching of claim of reduction in the output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:- (a) Goods and Services Tax Identificat....
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....uch discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. 35 (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available. Explanation: For the purposes of this rule, it is hereby declared that - (i) rectification by a supplier means d....
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....of outward supplies to be furnished for the month in which the discrepancy is made available. (3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS-3. 80. Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub- section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provid....
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....f India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than two years; or (b) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years; (c) he has passed, (i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or (ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or 38 the (iii) any other examination notified by the Government, on recommendation of the Council, for this purpose; or (iv) has passed any of the following examinations, namely:- (a) final examination of the Institute of Chartered Accountants of India; or (b) final examination of the Institute of Cost Accountants of India; or (c) final examination of the Institute of Company Secretaries of India. (2) On receipt....
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....registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statement furnished by the goods and services tax practitioner. (8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to,- (a) furnish the details of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return; (c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; and (e) file an application for amendment or cancellation of registration: Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent ....
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.... of section 49, payment of every liability by a registered person as per his return shall be made by debiting the electronic credit ledger maintained as per rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly. (4) The amount deducted under section 51, or the amount collected under section 52, or the amount payable on reverse charge basis, or the amount payable under section 10, any amount payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly. (5) Any amount of demand debited in the electronic liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax liability register shall be credited accordingly. (6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the....
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....other amount. (3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:- (i) Internet Banking through authorised banks; (ii) Credit card or Debit card through the authorised bank; (iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or Frank 42 (iv) Over the Counter payment through authorised banks for deposits upto ten thousand rupees per challan per tax period, by cash, cheque or demand draft: Provided that the restriction for deposit upto ten thousand rupees per challan in case of an Over the Counter payment shall not apply to deposit to be made by,- (a) Government Departments or any other deposit to be made by persons as may be notified by the Commissioner in this behalf; (b) Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties; (c) Proper officer or any other officer authorised for the amounts collected by way of cash, cheque or demand draft during any investigation or enforcement activity or any ad hoc deposit. Provided further that the cha....
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....10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03. (12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. Explanation 1: The refund shall be deemed to be rejected if the appeal is finally rejected. Explanation 2: For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal. 88. Identification number for each transaction.- (1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case may be. (2) The unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in the electronic liability register. (3) A unique identification number shall be generated at the common portal for each credit in the electronic liability regi....
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....export and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods; (c) a statement containing the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of the export of services; (d) a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer; (e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer; (f) a declaration to the effect that the Special Economic Zone un....
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....n "invoice" means invoice conforming to the provisions contained in section 31; (ii) where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer. 46 thank (3) Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant by an amount equal to the refund so claimed. (4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (Central Act No.13 of 2017), refund of input tax credit shall be granted as per the following formula - Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC÷Adjusted Total Turnover Where,- (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made duri....
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.... common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. (4) Where deficiencies have been communicated in FORM GST RFD-03 under the Central Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3). 91. Grant of provisional refund.-(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees. (2) The pr....
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....oning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard. (4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the amount of refund and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. (5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund. 93. Credit of the amount ....
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....be specified in the notification are satisfied. (4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule. (5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail. 96. Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:- 50 (a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and (b) the applicant has furnished a valid return in FORM GSTR-3; (2) The details of the relevant export invoices contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the c....
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....able to any claimant by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid from the Fund. (3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the account to which the amount is transferred for utilisation. (4) The Government shall, by an order, constitute a Standing Committee with a Chairman, a Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers. (5) The Committee shall meet as and when necessary, but not less than once in three months. (6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (Central Act No. 18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industr....
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.... misutilised; (i) to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly; (j) to relax the conditions required for the period of engagement in consumer welfare activities of an applicant; (k) to make guidelines for the management, administration and audit of the Consumer Welfare Fund. (9) The Central Consumer Protection Council and the Bureau of Indian Standards shall recommend to the Goods and Services Tax Council, the broad guidelines for considering the projects or proposals for the purpose of incurring expenditure from the Consumer Welfare Fund. CHAPTER XI ASSESSMENT AND AUDIT 98. Provisional Assessment.- (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically, in FORM GST ASMT-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 re....
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....im, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy. (2) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11 to the proper officer. (3) Where the explanation furnished by the registered person or the information submitted under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT-12. 100. Assessment in certain cases.- (1) The order of assessment made under sub- section (1) of section 62 shall be issued in FORM GST ASMT-13. 54 (2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 ....
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....ST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction. (2) On conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04. 55 Chapter - XII Advance Ruling 103. Qualification and appointment of members of the Authority for Advance Ruling. The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling. 104. Form and manner of application to the Authority for Advance Ruling.- (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49. (2) The application referred to in sub-rule (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in rule 26. 105. Certification of copies of advance rulings pronounced by the Authority.- A copy of the advance ruling shal....
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....after in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. Explanation: For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued. 109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner. (2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf. 110. Appea....
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.... filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar. 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.- (1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority except in the following circumstances, namely:- 5 58 (a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence which ought to have been admitted; or (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or (c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or (d) where the adjudicating authority or, as the c....
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....ring as an authorised representative. ! Chapter XIV Transitional Provisions 117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.- (1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax credit to which he is entitled under the provisions of the said section: Provided that the Commissioner may, on the recommendations of the Council, extend the period of ninety days by a further period not exceeding ninety days. Provided further that in the case of a claim under sub-section (1) of section 140, the application shall specify separately,- (i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; and (ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turno....
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.... more and forty per cent. for other goods of the State tax applicable on supply of such goods after the appointed date and shall be credited after the State tax payable on such supply has been paid: Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty percent and twenty percent respectively of the said tax. (iii) The scheme shall be available for six tax periods from the appointed date. (b) Such credit of State tax shall be availed subject to satisfying the following conditions, namely: (i) such goods were not wholly exempt from tax under the Rajasthan Value Added Tax Act, 2003 (ii) the document for procurement of such goods is available with the registered. person. thank 61 (iii) the registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2) of this rule, submits a statement in FORM GST TRAN 2 at the end of each of the six tax periods during which the scheme is in operation indicating therein the details of supplies of such goods effected during the tax period; (iv) the amount of credit allowed sh....
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....n each State by the State Governments which shall consist of- (a) one officer of the State Government, to be nominated by the Commissioner, and (b) one officer of the Central Government, to be nominated by the Chief Commissioner. 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:- (1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council (2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay: Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension. (3) The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group 'A' post carrying the same pay: Provided that where a retired officer is selected as a Technical Member, he ....
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....ellation of registration under the Act. Examination of application by the Standing Committee and Screening Committee. (1) The Standing Committee shall, within a period of two months from the date of the receipt of a written application, in such form and manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices. (2) All applications from interested parties on issues of local nature shall first be examined by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action. trail 64 4 129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied th....
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....g information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of Safeguards a statement of reasons as to why summarisation is not possible. 131. Cooperation with other agencies or statutory authorities.- Where the Director General of Safeguards deems fit, he may seek opinion of any other agency or statutory authorities in the discharge of his duties. 132. Power to summon persons to give evidence and produce documents.- (1) The Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise the power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (Central Act No. 5 of 1908). (2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within the me....
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....ntation of the order passed by it. 137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise. Explanation: For the purposes of this Chapter,- (a) "Authority" means the National Anti-profiteering Authority constituted under rule 122; (b) "Committee†means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules; (c) "interested party" includes,- (a) suppliers of goods or services under the proceedings; and (b) recipients of goods or services under the proceedings; (d) "Screening Committee†means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules. Chapter XVI E-way Rules 138. E-way rule.- Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage." 3. Addition of new forms.- After the exis....
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....by five percentage points per quarter of a year or part thereof from the date of invoice 32 70 9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable] a) Name of the Firm issuing certificate b) Name of the certifying Chartered Accountant/Cost Accountant c) Membership number d) Date of issuance of certificate e) Attachment (option for uploading certificate) 10. 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 there from. Signature of authorised signatory Name Designation/Status Date --- dd/mm/yyyy 71 Form GST ITC -02 [See rule- 41(1)] Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18 1. GSTIN of transferor 2. Legal name of transferor 3. Trade name, if any 4. GSTIN of transferee 5. Legal name of transferee 6. Trade name, if any 7. Details of ITC to be transferred Tax 1 Central Tax State Tax UT Tax Integrated Tax Cess Amount of matched ITC Amount of matched ITC to be transferred ava....
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....stimated based on prevailing market price ** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice 6. Amount of ITC payable and paid (based on table 5) Amount of ITC paid standard UT Tax Sr. No. Description Tax payable Paid through Cash/ Credit Debit entry no. Ledger Central Tax State Tax 2 3 4 5 6 7 1. Central Tax Cash Ledger Credit Ledger 2. State Tax 3. UT Tax Cash Ledger Credit Ledger Cash Ledger Credit Ledger Cash Ledger 4. Integrated Tax Credit Ledger 5. CESS Cash Ledger Credit Ledger 75 Integrated Tax Cess 8 9 10 7. 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 there from. Signature of authorised signatory Name Designation/Status Date dd/mm/yyyy 76 1. GSTIN - 2. (a) Legal name - - (b) Trade name, if any. 3. Period: Quarter- Form GST ITC-04 [See rule- 45(3)] Details of goods/capital goods sent to job worker and received back Year- 4. Details of inputs/capital goods sent for job....
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....˜ ☠☠☠☠ப Office Email Address Mobile Number Office Telephone number STD Office Fax Number STD (c) Nature of premises Own Leased (d) Rented Consent Shared Others (specify) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Warehouse/Depot Godown Office/Sale Office ☠Cold Storage Others (Specify) Retail Business Transport services 8. Details of additional place of business Add for additional place(s) of business, if any (Fill up the same information as in item 7 [(a), (b), (c) & (d)] 9. Details of Bank Accounts (s) Total number of Bank Accounts maintained by the applicant for conducting business (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account Bank Name Branch Address 10. To be auto-populated (Edit mode) IFSC Note Add more accounts Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. Particulars Name Photo Name of Father Date of Birth Mobile Number Telephone No. with STD Designation/Status First Name ....
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....s other than those (1) attracting reverse charge and (i) supplies made through e- commerce operator 4B. Supplies attracting tax on reverse charge basis 4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh Place of Supply (State/UT) No. Invoice details Date Rate Value Taxable Value Amount Integrated Tax Cess 1 2 3 4 5 6 7 8 5A. Outward supplies (other than supplies made through e-commerce operator, rate wise) 83 e 5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax No. Date Value No. Date Rate Taxable Amt. value 1 2 3 4 5 6 7 8 9 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports 7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 Rate of tax Total Taxable value Am....
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.... made through e-commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State) 10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) 85 Sk GSTIN of e-commerce operator 11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax period Rate Gross Advance Place of 1 Amount Cess 7 Received/adjusted supply Integrated Central State/UT 2 3 4 5 6 I Information for the current tax period 11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability) 11A (1). Intra-State supplies (Rate Wise) 11A (2). Inter-State Supplies (Rate Wise) 11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7 11B (1). Intra-State Supplies (Rate Wise) 11B (2). Inter-State Supplies (Rate Wise) II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information] Month Amendment relating ....
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....tails, rate-wise, should be uploaded in Table 4, including supplies attracting reverse charge and those effected through e-commerce operator. Outwards supply information in these categories are to be furnished separately in the Table. (ii) For all inter-State B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level details, rate-wise, should be uploaded in Table 5; and (iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise summary of supplies, rate-wise, should be uploaded in Table 7. 5. Table 4 capturing information relating to B to B supplies should: (i) be captured in: a. Table 4A for supplies relating to other than reverse charge/ made through e-commerce operator, rate-wise; b. Table 4B for supplies attracting reverse charge, rate-wise; and 88 ساتھ c. Table 4C relating to supplies effected through e-commerce operator attracting collection of tax at source under section 52 of the Act, operator wise and rate-wise. (ii) Capture Place of Supply (POS) only if the same is different from the location of the recipient. 6. Table 5 to capture informati....
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....lies including supplies made through e-commerce operator attracting collection of tax at source and Table 7B (2) to capture supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7B (1); and (vi) Table 7B to capture information State wise and rate wise. 13. Table 9 to capture information of: (i) Amendments of B to B supplies reported in Table 4, B to C Large supplies reported in Table 5 and Supplies involving exports/ SEZ unit or SEZ developer/ deemed exports reported in Table 6; (ii) Information to be captured rate-wise; (iii) It also captures original information of debit / credit note issued and amendment to it reported in earlier tax periods; While furnishing information the original debit note/credit note, the details of invoice shall be mentioned in the first three columns, While furnishing revision of a debit note/credit note, the details of original debit note/credit note shall be mentioned in the first three columns of this Table, (iv) Place of Supply (POS) only if the same is different from the location of the recipient; (v) Any debit/ credit note pertaining to invoices issued before the....
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....inal Debit/Credit Rate Taxable Place of value Amount of tax Note supply |(Name of State/UT) GSTIN No. Date GSTIN No. Date Value 92 Integrated Central State Cess Tax /UT Tax Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place sh Date 93 Signatures Name of Authorised Signatory Designation/Status SL 1. GSTIN Form GSTR-2 [See rule 60(1)] Details of inward supplies of goods or services 2. (a) Legal name of the registered person (b) Trade name, if any Auto populated Auto populated Year Month 3. Inward supplies received from a registered person other than the supplies attracting reverse charge (Amount in Rs. for all Tables) GSTI Invoice Rat Taxabl Amount of Tax Place of Whether Amount of ITC available N details e e supply input or of value suppli N Dat Valu er ° e e ed tax al Integrat Centr Stat CES e/ (Name of input Integr....
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....d in earlier tax periods] 7. Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received Description Composition taxable Value of supplies received from Exempt supply Nil Rated supply 1 person 2 Non GST supply 3 4 5 7A. Inter-State supplies 7B. Intra-state supplies 8. ISD credit received GSTIN of ISD ISD Document Details ISD Credit received Amount of eligible ITC No. Date Integrated Central State Cess Integrated Central State/UT Cess 1 8A. ISD Invoice 8B. ISD Credit Note Tax Tax UT Tax Tax Tax Tax 2 3 4 5 6 7 8 9 10 11 9. TDS and TCS Credit received GSTIN of Deductor/ Gross Sales Value Return Net Value Amount GSTIN of e- Integrated Tax Central Tax State Tax /UT Tax Commerce Operator 1 2 3 4 5 6 7 9A. TDS Sh 9B. TCS 96 10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Place of supply Amount Paid (Name of Integrated Central State/UT) 3 State/UT Tax Cess Tax Tax 4 5 6 7 1 2 (1) 10A. Information for the current month Advance amount paid for reverse charge supplies in the tax period (....
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.... 8 9 10 11 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Place: Date: Signatures....... Name of Authorised Signatory Designation/Status 99 Instructions - 1. Terms used: Goods and Services Tax Identification Number Unique Identity Number a. GSTIN: b. UIN: c. UQC: Unit Quantity Code d. HSN: e. POS: f. B to B: g. B to C: Harmonized System of Nomenclature Place of Supply (Respective State) From one registered person to another registered person From registered person to unregistered person 2. Table 3 & 4 to capture information of: ' (i) Invoice-level inward supply information, rate-wise, pertaining to the tax period reported by supplier in GSTR-1 to be made available in GSTR-2 based on auto- populated details received in GSTR-2A; (ii) (iii) (iv) (v) Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to capture inward supplies attracting reverse charge; The recipient taxpayer has the following option to act on the auto populated information: a. Accept, b. Reject,....
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....able 9. Sales return and Net value columns are not applicable in case of tax deducted at source in Table 9. 10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission of its return in Form GSTR-3. 11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose. 12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued should be reported in Table 10. 13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of GSTR- 3 of the immediately preceding tax period. 14. Reporting criteria of HSN will be same as reported in GSTR-1. 101 SL FORM GSTR-2A [See rule 60(1)] Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8) 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A Year Month 3. Inward supplies received from a registered person other than the supplies attracting reverse charge ....
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....tegrated Tax D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS-[Rate wise] GSTIN of e-commerce operator 104 4.2 Intra-State supplies (Net supply for the month) Rate Taxable Value Amount of Tax Central Tax State/UT Tax Cess 1 2 3 4 5 A. Taxable supplies (other than reverse charge) [Tax Rate wise] B. Supplies attracting reverse charge- Tax payable by the recipient of supply C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS [Rate wise] GSTIN of e-commerce operator 4.3 Tax effect of amendments made in respect of outward supplies Rate Net differential value 1 2 (I) Inter-State supplies Amount of Tax Integrated Central State/UT Tax Cess tax Tax 3 4 5 6 A Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate wise] B Zero rated supply made with payment of Integrated Tax [Rate wise] C Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS SL (II) Intra-state supplies A Taxable supplies (other than reverse charge) [R....
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....eclaim 8D. On account of mismatch/ rectification /other reasons 9. Credit of TDS and TCS Amount Integrated tax Central tax State/ UT Tax 2 3 4 (a) TDS (b) TCS 10. Interest liability (Interest as on …….……………………………….) On account of Output ITC On liability claimed on account| on mismatched of other claims or rectification mismatch invoice ITC excess of reversal reduction mismatch Undue excess Credit of Interest Delay in Total interest on liability payment interest carry of tax liability forward [refer sec 50(3)] 1 2 3 4 5 6 7 8 9 Sh (a) Integrated Tax 107 (b) Central Tax (c) State/UT Tax (d) Cess 11. Late Fee On account of 1 Central Tax 2 State/UT tax 3 Late fee 12. Tax payable and paid Part B Description Tax Paid Paid through ITC Tax Paid payable in cash Integrated Central Tax Tax State/UT Tax Cess 1. 2 3 4 5 6 7 8 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 13. Interest, Late Fee and any other amount (other than tax) payable and paid Description 1 (I) Interest on account of (a) Integrated....
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....n which was not valid earlier and later on, he intends to discharge the remaining liability, then he has to file the Part B of GSTR-3 again. 13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period have been discharged. 14. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on filing of valid GSTR 3. 110 Reference No: To Form GSTR - 3A [See rule 68] Date: GSTIN Name Address Notice to return defaulter u/s 46 for not filing return Tax Period - Type of Return - Being a registered taxpayer, you are required to furnish return for the supplies made or received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not filed the said return till date. 2. You are, therefore, requested to furnish the said return within 15 days failing which the tax liability will be assessed u/s 62 of the Act, based on the relevant material available with this office. Please note that in addition to tax so assessed, you will also be liable to pay interest and penalty as per provisions of the Act. 3. Please note tha....
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....plies from ISD (5) All other ITC (B) ITC Reversed (1) As per rules 42 & 43 of CGST Rules (2) Others (C) Net ITC Available (A) — (B) Integrated Tax Central Tax State UT Tax (D) Ineligible ITC (1) As per section 17(5) (2) Others 5. Values of exempt, nil-rated and non-GST inward supplies Nature of supplies Inter-State supplies Intra-State supplies 2 From a supplier under composition scheme, Exempt and Nil rated 112 supply Non GST supply 6.1 Payment of tax Description Integrated Tax Central Tax State/UT Tax Cess 6.2 TDS/TCS Credit TDS TCS Details Тах Paid through ITC payable Integrated Central State/UT Tax Tax Tax Tax paid Tax/Cess Interest Late Cess TDS/TCS paid m Fee 6 cash 8 Integrated Tax Central Tax State UT Tax Verification (by Authorised signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Instructions: 1) Value of Taxable Supplies = Value of invoices + value of Debit Notes - value of credit notes + value of advances received for which invoices have not been issued in the s....
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.... (Name of State Paid /UT) Central Integrated State/ UT Tax Cess 2 3 Tax 4 Tax 5 6 7 1 (1) 8A. Information for the current quarter Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 8A (1). Intra-State supplies (Rate Wise) 8A (2). Inter-State Supplies (Rate Wise) 8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [reflected in Table 4 above] (tax amount to be reduced from output tax liability) 8B (1). Intra-State Supplies (Rate Wise) 8B (2). Intra-State Supplies (Rate Wise) II Amendments of information furnished in Table No. 8 (I) for an earlier quarter Year Quarter Amendment relating to information furnished in S. No.(select) 115 8A(1) 8A(2) 8B(1) 8B(2) 9. TDS Credit received GSTIN of Deductor Gross Value Amount Central Tax State/UT Tax 1 2 3 4 10. Tax payable and paid Description 1 Tax amount payable 2 Pay tax amount 3 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 11. Interest, Late Fee payable and paid Description 1 (I) Interest on account of (a) Integrated tax (b) Central Tax ....
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....f information provided in earlier tax periods as well as original/ amended information of debit or credit note received, rate-wise. Place of Supply (POS) to be reported only if the same is different from the location of the recipient. While furnishing information the original debit/credit note, the details of invoice shall be mentioned in the first three columns, While furnishing revision of a debit note/credit note, the details of original debit/credit note shall be mentioned in the first three columns of this Table, 6. Table 6 to capture details of outward supplies including advance and net of goods returned during the current tax period. 7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns. 118 8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued to be reported in Table 8. 9. TDS credit would be auto-populated in a Table 9. 119 Quarter 1. GSTIN Form GSTR-4A [See rules 59(3) & 66(2)] Auto-drafted details for registered person opting for composition levy (Auto-drafted from GSTR-1, GSTR-5 and GSTR-7) Auto Populated 2. (a) ....
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.... Amount (State/UT) No. Date Value Integrated Tax Cess 1 2 3 4 5 6 7 8 7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6 Rate of tax Total Taxable value Amount Integrated Central 1 2 3 4 State/UT Tax 5 Cess 6 7A. Intra-State supply (Consolidated, rate wise) 7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise] Place of Supply (Name of State) 8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit note/credit notes and amendments thereof] Details of original document Revised details of document or details of original Debit/Credit Notes RateTaxable Value Amount Place of supply GSTIN No. Date GSTI No. Date Value Integrated Central State / Cess 1 N 2 3 4 5 6 7 Tax Tax UT Tax 8 9 10 11. 12 13 14 8A. If the invoice details furnished earlier were incorrect 8B. Debit Notes/Credit Notes [original)] 8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] SL 122 9. Amendments to taxable outward supplies to ....
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....R-5 should be furnished by 20th of the month succeeding the relevant tax period or within 7 days from the last date of the registration whichever is earlier. 4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC eligible on such import of goods. 5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period. 7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under: i. For all B to B supplies (whether inter-State or intra-State), level details should be uploaded in Table 5; invoice ii. For all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and iii. For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise summary of supplies shall be filed in Table 7. 8. Table 8 consists of amendments in respect of - i. B2B ou....
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....rade name, if any 3. Input tax credit received for distribution Invoice details Rate Taxable GSTIN of supplier No Date Value 1 3 Amount of Tax Year Month value Integrated tax Central Tax State/UT Tax CESS 5 6 7 8 9 10 (Amount in Rs. for all Tables) 4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3) Description 1 Integrated Central CESS State / UT tax 2 Tax 3 Tax 4 5 (a) Total ITC available for distribution (b) Amount of eligible ITC (c) Amount of ineligible ITC 5. Distribution of input tax credit reported in Table 4 GSTIN of recipient/State, if recipient is unregistered ISD invoice Distribution of ITC by ISD No. Date Integrated Tax Central Tax State / UT Tax CESS 1 2 3 4 5 6 7 5A. Distribution of the amount of eligible ITC 5B. Distribution of the amount of ineligible ITC Sh 129 6. Amendments in information furnished in earlier returns in Table No. 3 Original details Revised details GSTIN No. Date GSTIN of supplier of Invoice/debit Rate Taxable value Amount of Tax supplier note/credit note details No Date Value Integrated Central State / CESS tax Tax U....
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....lies, then in that case ISD has to separately register as Normal taxpayer. 5. ISD will have late fee and any other liability only. 6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which the inward supplies have been received. 7. Ineligible ITC will be in respect of supplies made as per Section 17(5). 8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its registered recipients units. 9. Table 7 in respect of mismatch liability will be populated by the system. 10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger. Sh 132 Form GSTR-6A [See Rule 59(3) & 65] Details of supplies auto-drafted form (Auto-drafted from GSTR-1) 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. Input tax credit received for distribution GSTIN Invoice details Rate Taxable Year Month (Amount in Rs. for all Tables) Amount of Tax of value supplier No Date Value Integrated Central Tax tax State / UT Tax Cess 1 3 4 5 6 7 8 9 10 4. ....
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....d: a) GSTIN: Goods and Services Tax Identification Number b) TDS: Tax Deducted at Source 2. Table 3 to capture details of tax deducted. 3. Table 4 will contain amendment of information provided in earlier tax periods. 4. Return cannot be filed without full payment of liability. 136 1. TDS Certificate No. -- 2. GSTIN of deductor - 3. Name of deductor - 4. GSTIN of deductee- Form GSTR 7A [See rule 66(3)] Tax Deduction at Source Certificate 5. (a) Legal name of the deductee - (b) Trade name, if any - 6. Tax period in which tax deducted and accounted for in GSTR-7-- 7. Details of supplies Amount of tax deducted – Value on which tax deducted Amount of Tax deducted at source (Rs.) Integrated Tax Central State/UT Tax Tax 1 3 4 SL 137 Signature Name Designation Office - Form GSTR - 8 [See rule 67(1)] Statement for tax collection at source 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any Auto Populated Auto Populated 3. Details of supplies made through e-commerce operator for all Tables) Year Month (Amount in Rs. GSTIN of the supplier Details of supplies made which attract TCS Amount of tax collected at ....
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....und claimed from the said ledger. 6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of GSTR-8. 7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of supplier. Sh 140 Form GSTR-11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) 1 UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received GSTIN of Invoice/Debit Note/Credit Note Rate Taxable value supplier details No Date Value Year Month (Amount in Rs. for all Tables) Amount of tax Integrated tax Central Tax State/ CESS UT Tax 1 2 3 4 5 6 7 8 9 10 3A. Invoices received 3B. Debit/Credit Note received 4. Refund amount Integrated Central Tax State/ UT Tax CESS tax 1 2 3 4 Bank details (drop down)| Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date 141 Signature Name of Authorised Signatory Designation/Status Instructions:- 1. Terms Used :- a. GSTIN :- Goods and Services Tax Ide....
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....f of the holder of Aadhaar number Acknowledgment Application Reference Number (ARN) - You have filed the application successfully. GSTIN, if available: Legal Name: Form No.: Form Description: Date of Filing: Time of filing: Center Jurisdiction: State Jurisdiction: Filed by: Temporary reference number, (TRN) if any: Place: It is a system generated acknowledgement and does not require any signature. Note The status of the application can be viewed through "Track Application Status" at dash board on the GST Portal. Sh 144 Form GST PCT-02 [See rule 83(2)] Enrolment Certificate of Goods and Services Tax Practitioner Enrolment Number 1. 2. PAN 3. Name of the Goods and Services Tax Practitioner 4. Address and Contact Information 5. Date of enrolment as GSTP Date Enrolment Authority بو 145 Signature of the Name and Designation. Centre / State Reference No. Το Name Form GST PCT-03 [See rule 83(4)] Date Address of the Applicant GST practitioner enrolment No. Show Cause Notice for disqualification It has come to my notice that you are guilty of misconduct, the details of which are given hereunder: 1. 2. You are hereby called ....
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....ame), Date 149 Signature Name Enrolment No. Month Results of Matching after filing of the Returns of September (to be filed by 20th October) Bill of Entry No./Invoice/Debit Note/Credit Note Date Number Taxable Value ITC/Output Liability State Interest Integrated Central / UT Cess Integrated Central State Cess A. Finally Accepted Input Tax Credit A.1 Details of Invoices, Debit and Credit Notes of the month of September that have matched 1 September 2 September Ni A.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was rectified in the return for the month of September filed by 20th October 2 August N A.3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September filed by 20th October and the reclaim is being allowed alongwith refund of interest. 1 Month 2 Month Refund Refund B. Mismatches/Duplicates ....
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....eptember SL 151 Nil/Two Months Nil/Two Months Form GST PMT -01 [See rule 85(1)] Electronic Liability Register of Registered Person (Part-I: Return related liabilities) (To be maintained at the Common Portal) GSTIN - Name (Legal) - Trade name, if any Tax Period - Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All - (Amount in Rs.) Balance (Payable) Sr. Date Reference Ledger Description Type of No. (dd/mm/ No. used for yyyy) discharging liability Transaction [Debit (DR) (Payable)]/ Amount debited / credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total [Credit (CR) (Paid)/] 1 2 3 4 5 6 7 8 10 11 12 13 14 15 16 17 18 Note - 1. All liabilities accruing due to return and payments made against the same will be recorded in this ledger. 2. Under description head - liabilities due to opting for composition, cancellation of registration will also be covered in this part. Such liabilities shall be populated in the liability register of the tax period in which the date of applicatio....
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....the rules. 8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash ledger. Debit and credit entry will be created simultaneously. SL 154 Form GST PMT-02 [See rule 86(1)] Electronic Credit Ledger of Registered Person (To be maintained at the Common Portal) GSTIN- Name (Legal) - Trade name, if any - Period - From To (dd/mm/yyyy) Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All - Sr Date Refere Tax Description Transaction No. (dd/m nce m/ Period, No. if any (Source of credit & Type [Debit (DR) yyyy) purpose of utilisation) / Credit (CR)] Credit/Debit (Amount in Rs.) Balance available Integr CESS Total Tax ated Tax Central State UT Integr CESS Total Central State UT Tax ated Tax Tax Tax Tax Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Sr. No. Tax period Central State Amount of provisional credit balance UT Tax Tax Tax 1 2 3 4 5 Integrated Cess Tax 6 Total 7 8 Sr. Tax period Amount of mismatch credit No. Central Tax State Tax UT Tax Integrated Tax Cess Total 34 155 Balance of ....
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....ignature 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; ‘UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States) Sh 158 Form GST PMT -05 [See rule 87(1)] Electronic Cash Ledger (To be maintained at the Common Portal) GSTIN/Temporary Id – Name (Legal) - Trade name, if any Period From To (dd/mm/yyyy). Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All ▼ (Amount in Rs.) Balance (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)_ Sr. Date of Time Reportin Referenc No deposit of g date e No. /Debit deposi (by Tax Period, if applicabl Descriptio Type of n Transactio Amount debited / credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) n (dd/mm t bank) [Debit Ta Interes Penalt Fe Other /yyyy) (DR) / X t y e S Tota 1 Ta X t Credit (CR)] Interes Penalt Fe Other Tota y e S 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Note - 1. Reference No. includes BRN (B....
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....or Name Designation/ Status (Manager, partner etc.) Signature Date GSTIN Paid Challan Information SL 162 Taxpayer Name Name of Bank Amount Bank Reference No. (BRN)/UTR CIN Payment Date Bank Ack. No. (For Cheque / DD deposited at Bank's counter) Note UTR stands for Unique Transaction Number for NeFT/RTGS payment. SL 163 Form GST PMT -07 [See rule 87(8)] Application for intimating discrepancy relating to payment 1. GSTIN 2. Name (Legal) 3. Trade name, if any 4. Date of generation of challan from Common Portal 5. Common Portal Identification Number (CPIN) 6. Mode of payment (tick one) Net CC/DC NEFT/RTGS OTC banking 7. Instrument detail, for OTC Cheque/ Date payment only Draft No. Bank/branch on which drawn 8. Name of bank through which payment made 9. Date on which amount debited / realized 10. Bank Reference Number (BRN)/ UTR No., if any 11. Name of payment gateway (for CC/DC). 12. Payment detail Central Tax State Tax UT Tax Integrated Tax Cess 13. Verification (by authorized signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge ....
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....ss payment of tax, if any j. 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 (u/s 54(3)(ii)) 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 (u/s 54(3)(ii)) 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 سلا 167 No ☠DECLARATION (See rule 89) 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 re....
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....Col 21 Col. 2 1 2 3 4 5 6 7 23A 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Col. 16: POS (only if different from the location of recipient) Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No) Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax) Col. 19: Deemed Exports (Yes/No) Col. 20: whether supply attracts reverse charge (Yes/No) Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No) Col. 22: GSTIN of e-commerce operator (if applicable) Place Date Signature of Authorised Signatory (Name) Designation/ Status Sh 170 Statement 2: Statement in case of Application under rule 89 sub rule 2 (b) and (c): Exports with payment of Tax: Tax Period: ...... Whether Invoice Shipping bill/ Bill of export Tax payment option Integrated Tax tax on this invoice is paid on EGM BRC/ Details FIRC provisional basis (Yes/No) Goods/ With No. Date Value Services (G/S) HSN UQC QTY Taxable value Port Code No. Date Integrated Tax Without Integrated Tax Rate (%) Ref Amt. Date No. Date No. 1 2 3 4 5 15A 15B 6 7 8 9 10 11 12 13 14 15C 15D 15E 15F - ....
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....ol. Col. Col. 16 17 18 19 20 Date Value Services HSN UQC QTY Taxable Rate Value (%) Rate Rate Rate Amt. Amt. Amt. Amt. (%) (%) (NA) ARE No. Date Date of |Receipt Payment Details Ref No. Date 1 2 34 (5) 56 21A 21B 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21C 21D 21E 21F 21G Col. 1: GSTIN/UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer) Col. 16: POS (only if different from the location of recipient) Col. 17: Whether supply made to SEZ / SEZ developer (Yes / No) Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax) Col. 19: Deemed Exports (Yes/No) Col. 20: Whether tax on this invoice is paid on provisional basis (Yes/No) Col. 21 C/D: ARE (Application for Removal of Export) Col. 21 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate) Col. 21 F/G: Particulars of Payment Received (*In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory; In case of Services: Particulars of Payment Received is mandatory) Place Date Signature of Authorised Signatory (Name) Designation/Status SL 174 Statement 5: Statement in case of Application under rule 89....
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....ds) (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 clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. 178 St FORM-GST-RFD-02 [See rules 90(2) & 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 Tax Period Date and Time of Filing Reason for Refund State/ Union Territory: Amount of Refund Claimed: Central Tax State Tax UT Tax Integrated Tax Cess Total Refund Application Details Tax Interest Penalty Fees Others Total Note 1: The status ....
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....ature (DSC): Name: - Designation: Office Address: Order No.: To FORM-GST-RFD-06 [See rule 92(1),92(3),92(4),92(5) & 96(7)] (GSTIN/UIN/ Temporary ID) (Name) (Address) Show cause notice No. (If applicable) Acknowledgement No. Refund Sanction/Rejection Order Dated Date: Sir/Madam, This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*. Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows: *Strike out whichever is not applicable Sr no Description Central State UT Integrated Cess Tax Tax Tax Tax Amount of refund/interest* claimed i. ii. Refund sanctioned on provisional basis (Order No....date) (if applicable) Refund amount inadmissible > Gross amount to be paid (1-2-3) iv. Amount adjusted against outstanding V. demand (if any) under the existing law or under the Act. Demand Order No...... date......, Act Period SL 183 ☠vi. Net amount to be paid *Strike out whichever is not applicable to M/s & 1. I hereby sanction an amount of INR sub-section (5) of section 54) of the Act/und....
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....asons as per details below: Refund Order No.: Date of issuance of Order: Refund Calculation Integrated Tax Central State Tax Tax UT Tax Cess Amount of Refund Sanctioned Amount of Refund Withheld ii. Amount of Refund Allowed iii. Reasons for withholding of the refund: > I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention reason. This order is issued as per provisions under sub-section (...) of Section (...) of the Act. Date: Place: Ù¾Ûلو 186 Signature (DSC): Name: Designation: Office Address: SCN No.: To FORM-GST-RFD-08 [See rule 92(3)] Notice for rejection of application for refund (GSTIN/ UIN/ Temporary ID) (Name) (Address) ACKNOWLEDGEMENT No...... ARN...... Date: Dated … … … … … …. ….. This has reference to your above mentioned application for refund, filed under section 54 of the Act. On examination, it appears that refund application is liable to be rejected on account of the following reasons: Sr No Description (select the reasons of inadmissibility of refund from the drop down) i. ii iii Other any other reason othe....
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....f persons specified/notified by the Government. Date: Place: Signature of Authorised Signatory: Name: Designation Status: 189 1.GSTIN Form GST ASMT - 01 [See rule 98(1)] Application for Provisional Assessment under section 60 2. Name 3. Address 4. Details of Commodity / Service for which tax rate / valuation is to be determined Sr. No. HSN Name of commodity /service Tax rate Valuatio Average n monthly Centra State Integrate Ces turnover 1 tax d tax S of the UT commodit tax y / service 1 2 3 4 5 6 7 8 9 5. Reason for seeking provisional assessment 6. Documents filed 7. 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. sh 190 Signature of Authorised Signatory Name Designation / Status Date Reference No.: Το GSTIN -Name Form GST ASMT - 02 [See rule 98(2)] Date: (Address) Application Reference No. (ARN). Dated Notice for Seeking Additional Information / Clarification / Documents for provisional assessment Please refer to your application referred to above. While examining ....
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....ove-mentioned bank guarantee is submitted to secure the differential tax on the supply of goods and/or services in respect of which I/we have been allowed to pay taxes on provisional basis. (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 provisional assessment in case we fail to furnish the required documents/information to facilitate finalization of provisional assessment. Signature of Authorised Signatory Name Designation Status Date 194 I/We.................of. Bond for provisional assessment [Rule 98(3) & 98(4)] ..., hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President"/ the Governor of ... (State) (hereinafter called the "Governor") in the sum of....... ......rupees to be paid to the President/ Governor for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/....
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....ce No. (ARN) Provisional Assessment order no. - Date Date Date: Notice for seeking additional information / clarification / documents for final assessment Please refer to your application and provisional assessment order referred to above. The following information / documents are required for finalization of provisional assessment: > You are, therefore, requested to provide the information /documents within a period of > from the date of receipt of this notice to enable this office to take a decision in the matter. Please note that in case no information is received by the stipulated date your application is liable to be rejected without making any further reference to you. You are requested to appear before the undersigned for personal hearing on >. SL 197 Signature Name Designation Reference No.: Το GSTIN Name Address Provisional Assessment order No. Form GST ASMT -07 [See rule 98(5)] Final Assessment Order Preamble > Date dated .... In continuation of the provisional assessment order referred to above and on the basis of information available / documents furnished, the final assessment order is issued as under: Brief facts - Submissions b....
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.... 4. Tax Period 5. Reply to the discrepancies Sr. No. Discrepancy 6. Amount admitted and paid, if any - Act 7. Verification- Tax Reply Interest Others Total 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 Authorised Signatory Name Designation Status Date - 202 Reference No.: To GSTIN Name Address Form GST ASMT-12 [See rule 99(3)] Tax period - ARN - F.Y. - Date - Date: Order of acceptance of reply against the notice issued under section 61 LUSTI in response to the notice issued vide reference Your reply has been found to be satisfactory and no further action is This has reference to your reply dated no. ------- dated required to be taken in the matter. Sh 203 Signature Name Designation Reference No.: Το GSTIN - Form GST ASMT - 13 [See rule 100(1)] Name - Address - Tax Period - Notice Reference No.- Date: F.Y.- Return Type - Date - Preamble > Assessment order under section 62 The notice referred to above was issued to you under section 46 of the Act for failure to furnish the re....
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....otice referred to above was issued to you to explain the reasons for continuing to conduct business as an un-registered person, despite being liable to be registered under the Act. OR The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period .... ……………………………. as your registration has been cancelled under sub-section (2) of section 29 with effect from--- Whereas, no reply was filed by you or your reply was duly considered during proceedings held on - date(s). On the basis of information available with the department / record produced during proceedings, the amount assessed and payable by you is as under: Introduction Submissions, if any Conclusion (to drop proceedings or to create demand) Amount assessed and payable:- (details at Annexure) Sr No. Tax Period Act Tax Interest Penalty (Amount in Rs.) Others Total 1 2 3 4 5 6 7 8 Total Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be ....
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....by you for withdrawal of the order is hereby rejected. SL 209 Signature Name Designation Reference No.: To, GSTIN Name Address Period F.Y.(s) - Form GST ADT - 01 [See rule 101(2)] Notice for conducting audit Date: Whereas it has been decided to undertake audit of your books of account and records for the financial year(s) in accordance with the provisions of section 65. I propose to conduct the said audit at my office/at your place of business on -------. to And whereas you are required to:- (i) afford the undersigned the necessary facility to verify the books of account and records or other documents as may be required in this context, and (ii) furnish such information as may be required and render assistance for timely completion of the audit. You are hereby directed to attend in person or through an authorised representative on (date) at.......... ....(place) before the undersigned and to produce your books of account and records for the aforesaid financial year(s) as required for audit. In case of failure to comply with this notice, it would be presumed that you are not in possession of such books of account and proceedings as deemed fit may be i....
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....Signature Name sh 213 Designation Form GST ARA -01 [See Rule 104(1)] Application Form for Advance Ruling 1. GSTIN Number, if any/ User-id 2. Legal Name of Applicant 3. Trade Name of Applicant (Optional) 4. Status of the Applicant [registered /un-registered] 5. Registered Address / Address provided while obtaining user id 6. Correspondence address, if different from above 7. Mobile No. [with STD/ISD code] 8. Telephone No. [with STD/ISD code] 9. Email address 10. Jurisdictional Authority 11. i. Name of Authorised representative ii. Mobile No. iii. Email Address > Optional 12. Nature of activity(s) (proposed / present) in respect of which advance ruling sought A. Category Factory Manufacturing Wholesale Business Retail Business Warehouse/Deport Bonded Warehouse Service Provision Office/Sale Office Leasing Business Service Recipient EOU/STP/EHTP SEZ Input Service Distributor (ISD) Works Contract B. Description (in brief) (Provision for file attachment also) 13. Issue/s on which advance ruling required (Tick whichever is applicable) (i) classification of goods and/or services or both (ii) applicability of a notification i....
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....dictional officer / concerned officer Whether the appellant wishes to be heard in person? 14. The facts of the case (in brief) 15. Ground of Appeal 16. Payment details Prayer Remarks DD/MM/YYYY Yes/No Challan Number (CIN) - Date - Identification In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, may be pleased to: a. set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling as prayed above; b. grant a personal hearing; and c. pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case. And for this act of kindness, the appellant, as is duty bound, shall ever pray. 216 I, VERIFICATION (name in full and in block letters), son/daughter/wife of do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents is correct. I am making this application in my capacity as (designation) and that I am competent to make this application and verify it. Place Date SL 217 Signature Name of Appellant/Authorised Signatory Designation/Status Form GST ARA -03 [See Rule ....
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....t of demand created, admitted and disputed Particulars Particulars of demand/ refund Amount of a) Tax/ Cess demand b) Interest created (A) c) Penalty SL Central State/ Integrated Cess Total amount tax UT tax tax 219 Amount b) Interest of demand c) Penalty admitted Amount b) Interest > > > AV charges > b) Pre-deposit (10% of disputed tax) Tax/ Cess (b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess) Sr. Description No. Tax payable Paid through Cash/Credit Debit entry no. Amount of tax paid Central State/UT Ledger tax tax Integrated tax CESS I 2 3 4 5 6 7 8 9 Integrated Cash Ledger 1. tax Credit Ledger Cash Ledger 2. Central tax Credit Ledger State/UT Cash Ledger 3. tax Credit Ledger Cash Ledger 4. CESS Amount payable Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid Sr. Descriptio Debi Amount paid No n t Integrate Centra State/U CES entry d tax 1 tax T tax S Integrate Centra d tax I tax State/U CES T tax no. 1 2 3 4 5 6 7 8 9 10 11 1. Interest 2. Penalty 3. Late fee....
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....Address of the appellant- 4. Order appealed against- Number- Date- 5. Appeal no. Date- 6. Personal Hearing - 7. Order in brief- 8. Status of order- Confirmed/Modified/Rejected 9. Amount of demand confirmed: Date of order - Particul Central tax State/UT tax Integrated tax ars Disp Determi Disput Determi Disput Determi Cess Disput Determi Total Disput Determi uted ned ed ned ed Amo Amount Amou Amount Amou ned Amount ed ned ed ned Amou Amount Amou Amount unt nt nt nt nt 1 2 3 4 5 6 7 8 9 10 11 a) Tax b) Interes t c) Penalt y d) Fees e) Others f) Refun Place: Date: sh Signature> Designation: Jurisdiction: 225 Form GST APL - 05 [See rule 110(1)] Appeal to the Appellate Tribunal 1. GSTIN/Temporary ID /UIN - 2. Name of the appellant - 3. Address of the appellant - 4. Order appealed against- Number- Date- 5. Name and Address of the Authority passing the order appealed against - 6. Date of communication of the order appealed against - 7. Name of the representative - 8. Details of the case under dispute: (i) Brief issue of the case under dispute (ii) Description and classification of goods/ service....
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....- 4 Permanent address of the appellant- 5 Address for communication- 6 Order no. Date- 7. Designation and Address of the officer passing the order appealed against- 8. Date of communication of the order appealed against- 9. Name of the representative- 10. Details of the case under dispute- (i) Brief issue of the case under dispute- (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- Amount under dispute Central tax State/UT tax | Integrated tax Cess (iv) a) Tax b) Interest c) Penalty d) Fees e) Other charges (specify) (v) Market value of seized goods- 11 12 13 State or Union Territory and the Commissionerate (Centre) in which the order or decision was passed (Jurisdiction details)- Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the appellant or the Commissioner of State/Central tax/UT tax, as the case may be- Whether the decision or order appealed against involves any question relating to Sh 230 14 place of supply - Yes No In case of cross-objections filed by a person other than the Commissioner of State/UT tax/Central tax (i) Name of the Adjudicating A....
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.... the Appellate Tribunal passing the order appealed against- 7. Date of communication of the order appealed against- 8. Name of the representative 9. Details of the case under dispute: (i) Brief issue of the case under dispute with synopsis (ii) Description and classification of goods/ services in dispute (iii) Period of dispute (iv) Amount under dispute Description a) Tax/ Cess b) Interest c) Penalty d) Fees Central tax State/ UT tax Integrated Cess tax e) Other charges (v) Market value of seized goods 10. Statement of facts 11. Grounds of appeal 12. Prayer 13. Annexure(s) related to grounds of appeal 235 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. Place: Date: She 236 Name: Designation/Status: sh Form GST TRAN - 1 [See rule 117(1), 118, 119 & 120] Transitional ITC/ Stock Statement 1. GSTIN 2. Legal name of the registered person 3. Trade Name, if any - 4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:- Ye....
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....ledger as State/UT tax (For all registrations on the same PAN and in the same State) Invoice / Document no. no. under existing law law Details regarding capital goods on which credit is not availed Value Taxes paid VAT [and ET] Total eligible VAT [and ET] credit under existing law Total VAT [and ET] credit availed under existing law 1 2 3 4 5 6 8 9 Total Total VAT [and ET] credit unavailed under existing law (admissible as ITC of State/UT tax) (8-9) 10 7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6). Amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table 5(a) (under sections 140(3), 140(4)(b) and 140(6)) Details of inputs held in stock or inputs contained in semi-finished-or finished goods held in stock (a). Sr. no. HSN (at 6 digit level) 2 1 Unit 3 Qty. 4 Value 5 Eligible Duties paid on such inputs 6 7A Where duty paid invoices are available Inputs Inputs contained in semi-finished and finished goods 7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) Credit in terms of ....
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....k as job worker on behalf of the principal under section 141 Sr. No. Challan Challan Date Type of goods (inputs/semi-finished/ Details of goods with job- worker finished) HSN Description Unit Quantity Value 3 4 5 6 7 8 9 1 2 GSTIN of Manufacturer Total Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act Details of goods held as agent on behalf of the principal Sr. No. GSTIN of Principal Details of goods with Agent Description Unit Quantity Value Input Tax to be taken 1 2 3 4 5 6 7 241 sh b. Details of goods held by the agent Sr. GSTIN of Principal No. Description Unit Quantity Value Details of goods with Agent Input Tax to be taken 1 2 3 4 5 6 7 11. Details of credit availed in terms of Section 142 (11 (c)) Sr. no. Registration No of VAT Service Tax Registration No. Invoice/docu Invoice/ ment no. document date Tax Paid 1 2 3 4 5 6 Total VAT paid Taken as SGST Credit or Service Tax paid as Central Tax Credit 7 Details of goods sent on approval basis six months prior to the appointed day (section 142(12)) Document Name & addres of recipient 12. ....