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The Rajasthan Goods and Services Tax (Third Amendment) Rules, 2017.
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....ral tax, State tax, Union territory tax and integrated tax" shall be substituted, 3. Amendment of rule 96.- In rule 96 of the said rules,- (i) in clause (b) of sub-rule (1), for the existing expression "FORM GSTR3;", the expression "FORM GSTR-3 FORM GSTR-3B, as the case may be." shall be substituted; and (ii) sub-rule (3), for the existing expression "FORM GSTR-3", the expression FORM GSTR-3 or FORM GSTR-3B, as the case may be," shall be substituted. 4. Insertion of new rule 96A.- After the existing rule 96 and before the existing rule 97 of the said rules, the following new rule 96A shall be inserted, namely:- "96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of,- (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if t....
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....may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer. (4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. (5) The officer seizing th....
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....tion 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of se....
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.... where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be n....
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....all remain affixed till the confirmation of sale; (b) a movable property, the proper officer shall seize the said property in accordance with the provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him. (4) The property attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued in FORM GST DRC-17 clearly indicating the property to be sold and the purpose of sale. (5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share, (6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidde....
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....he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder: Provided that where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. (13) Any amount, including stamp duly, tax or fee payable in respect of the transfer of the property specified in sub-rule (12), shall be paid to the Government by the person to whom the title in such properly is transferred. (14) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 148. Prohibition against bidding or purchase by officer.- No o....
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....may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same. 154. Disposal of proceeds of sale of goods and movable or immovable property. - The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,- (a) first, be appropriated against the administrative cost of the recover....
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....mount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on; (b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached, (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect. ....
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.... the proceedings before him and has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. (4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection. (5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings....
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....nt/ appeal/ any other order i. Select the type of Order: Assessment/ Provisional Assessment/ Appeal/ Others ii. Mention the following details: 1. Order No. 2. Order Date 3. Order Issuing Authority 4. Payment Reference No. (of the amount to be claimed as refund) (If Order is issued within the system, then 2, 3, 4 will be auto populated) e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3) f. On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed Exports (Select the type of supplier/ recipient) 1. Supplies to SEZ Unit 2. Supplies to SEZ Developer 3. Recipient of Deemed Exports g. Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer h. Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued i. Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa j. Excess payment of tax, if any k. Any other (specify) 8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer) a. Bank Account Number b. Name of the Bank c. Bank Account Type d. Name of account holder . e. Address of B....
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....nery)/ Ineligible for Integrated Tax Central Tax State/ Cess Integrated Central State/ CESS of State) UT Tax ITC tax UT Tax Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Note -The data shall be auto- populated from GSTR-1 and GSTR-2. 16 Refund Type: Exports of services with payment of tax (GSTR-1: Table 6A and Table 9) Statement-2 1. GSTIN Invoice details Integrated Tax BRC/FIRC of recipient SAC No. Date Value Rate Taxable value Amt. Date No. Value (Integrated Tax) (If Any) 1 2 3 4 5 6 7 8 9 10 11 6A. Exports BRC/FIRC details are mandatory- in case of services 17 Amended Debit Note Integrated Tax / Amended (If any) 12 Credit Note Integrated Tax / Amended. (If any) 13 Net Integrated Tax = (11/8)+12-13 14 Refund Type: Export without payment of Tax-Accumulated ITC (GSTR-1 Table 6A) Statement-3 GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax EGM Details BRC/ FIRC No. Date Value Goods/ Services HSN/ SAC UQC QTY No. Date Port Code Rate Taxable Amt. value Ref No. Date No. Date (G/S) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Note 1. Shipping Bill and EGM are mandatory; - in case of goods. 2. BRC/FIRC details are mandatory- in case of Services 18 trant Statem....
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....if any in case of Last Return filed. Refund on account excess payment of tax (In case of taxpayer who filed last return GSTR-3 - table. 12) Statement 7: Sr. No. Tax period Reference no. of return Date of filing return Tax Payable Integrated Tax Central Tax State/ UT Tax Cess 112 | 3 4 5 6 7 8 22 Annexure-2 Certificate This is to certify that in respect of the refund amounting to INR > . (in words) claimed by M/s - (Applicant's Name) GSTIN/ Temporary ID------- for the tax period , the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act." 8. Substitution of FORM GST RFD-02.- The existing FORM GST RFD-02 appended to the said rules shall be substituted by the following, namely:- "FORM GST RFD-02 [See rules 90(1), 90....
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....outstanding demand (if any) under the existing law or under the Act. Demand Order No...... date....... Act Period 6. Net amount to be paid Note - 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others *Strike out whichever is not applicable & 1. I hereby sanction an amount of INR to M/s @Strike out whichever is not applicable having GSTIN _under sub-section (5) of section 54) of the Act/under section 56 of the ActⓇ (a) and the amount is to be paid to the bank account specified by him in his application; (b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above; (c) an amount of -----rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of be paid to the bank account specified by him in his application* .. #Strike-out whichever is not applicable. Or 28 ----rupees is to *2. I hereby credit an amount of INR *3. I hereby reject an amount of INR & Strike-out whichever is not applicable to Consumer Welfare Fund under sub-section (...) of Section (...) of the Act.. to M/s having GSTIN under sub-secti....
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.... an authorised representative of > hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/notified by the Government. Date: Place: Signature of Authorised Signatory: Name: Designation Status" 33 14. Addition of new form. After the FORM GST RFD-10, so substituted, and before the existing form GST ASMT - 01, the following new FORM GST RFD-11 shall be inserted, namely:- "FORM GST RFD-11 [See rule 96A] Furnishing of bond or Letter of Undertaking for export of goods or services 1. GSTIN 2. Name 3. Indicate the type of document furnished Bond: Letter of Undertaking 4. Details of bond furnished Sr. No. Reference no. of the bank guarantee Date Amount Name of bank and branch 2 3 4 Note – Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer. 5. Declaration - (i) The above-mentioned bank guarantee is submitted to secure the ....
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.... further declare that this bond is given under the orders of the Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Signature(s) of obligor(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Occupation Occupation Accepted by me this... ..day of. ................(month)... (year) ..of. (Designation) for and on behalf of the President of India. 35 Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 96A) Το The President of India (hereinafter called "the President"), acting through the proper officer I/We of.. (address of the registered person) having Goods & Services Tax Identification Number No........ hereinafter called "the undertaker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and assigns by these presents, hereby jointly and severally undertake on this day of ..... to the President _ (a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule (1) of rule 96A; (b) to observes all....
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....ry for inspection of goods or documents and/or any other things relevant to the proceedings under the said Act and rules made thereunder. OR 37 ☠in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I authorize and require you to search the above premises with such assistance as may be necessary, and if any goods or documents and/or other things relevant to the proceedings under the Act are found, to seize and produce the same forthwith before me for further action under the Act and rules made thereunder. Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the questions relevant to inspection / search operations, making of false statement or providing false evidence is punishable with imprisonment and/or fine under the Act read with section 179, 181, 191 and 418 of the Indian Penal Code. Given under my hand & seal this.. Seal day(s). day of………………….. (month) 20.... (year). Valid for Place Signature, Name and designation of the issuing authority Name, Designation & Signature of the Inspection Officer/s (ii) 38 Sanch FORM GST INS-02 ORDER OF SEIZURE [See rule....
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.... 41 Name and Designation of the Officer Signature of the Witnesses Name and address Signature 1. 2. To: > 42 FORM GST INS-04 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] I……………………………………..of...hereinafter called "obligor(s)" am held and firmly bound to the President of India (hereinafter called "the President") and/or the Governor of ..... (State) (hereinafter called "the Governorâ€) in the sum of .rupees to be paid to the President / the Governor for which payment will be made. I jointly and severally bind myself and my heirs/ executors/ administrators/legal representatives/successors and assigns by these presents; dated this day of WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been seized vide order number .dated having value rupees. On my request ..rupees involving an amount of tax of ..rupees the goods have been permitted to be released provisionally by the proper officer on execution of the bond of value .rupees and a security of against which cash/bank guarantee has been furnished in favour of the President/ Governor; and WHEREAS I undert....
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....rule 142(1)(b)] Date - Date - Section/sub-section under which statement is being issued - Summary of Statement (a) Brief facts of the case (b) Grounds (c) Tax and other dues Date: (Amount in Rs.) Sr. Tax Act Place of Tax/ Others Total No. Period supply Cess (name of State) 1 2 3 4 5. 6 7 Total 47 Scent FORM GST DRC- 03 [See rule 142(2) & 142 (3)] Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement 1. GSTIN 2. Name 3. Cause of payment > Section under which voluntary payment Audit, investigation, voluntary, SCN, others (specify) > 4. is made 5. Details of show cause notice, if Reference No. Date of issue payment is made within 30 days of its issue 6. Financial Year 7. Details of payment made including interest and penalty, if applicable (Amount in Rs.) Sr. No. Tax Period Act Place of supply Tax/ (POS) Interest Cess Penalty, if applicable Total Ledger Debit Date of utilised (Cash/ Credit) entry debit no. entry 1 2 3 4 5 9 7 8 9 10 11 8. Reasons, if any - 9. Verification- > I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there....
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....ur application for rectification of the order referred to above has been found to be satisfactory; It has come to my notice that the above said order requires rectification; Reason for rectification - > Details of demand, if any, after rectification Sr. No. Tax Turnover rate Place of supply Act Tax/ Cess Interest (Amount in Rs.) Penalty 1 2 3 4 5 6 7 8 The aforesaid order is rectified in exercise of the powers conferred under section 161 as under: Το Copy to - > (GSTIN/ID) -Name (Address) 53 Το Particulars of defaulter - GSTIN - Name - Demand order no.: Reference no. of recovery: Period: FORM GST DRC - 09 [See rule 143] Date: Date: Order for recovery through specified officer under section 79 Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the provisions of the > Act by the aforesaid person who has failed to make payment of such amount. The details of arrears are given in the table below: (Amount in Rs.) Act Tax/Cess Interest Penalty Others Total 1 2 3 4 5 6 Integrated tax Central tax State/UT tax Cess Total > You are, hereby, required under the provisions of section 79 of the > Act to recover the amount due from the >as mentioned a....
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.... provisions of section 79(1)(b)/(d) of the > Act and rules made thereunder on (Purchaser) has been declared to and the said be the purchaser of the said goods at the time of sale. The sale price of the said goods was received on... The sale was confirmed on.. Place: Date: 57 Signature Name Designation Το The FORM GST DRC-13 [See rule 145(1)] Notice to a third person under section 79(1) (c) Particulars of defaulter - GSTIN - Name - Demand order no.: Reference no. of recovery: Period: Date: Date: Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the provisions of the > Act by > holding > who has failed to make payment of such amount; and/or It is observed that a sum of rupees is due or may become due to the said taxable person from you; or It is observed that you hold or are likely to hold a sum of rupees the said person. You are hereby directed to pay a sum of rupees for or on account of to the Government forthwith or upon the money becoming due or being held in compliance of the provisions contained in clause (c)(i) of sub-section (1) of section 79 of the Act. Please note that any payment made by you in compliance of this notice will be dee....
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....Road Localit District Stat yl Stree Village e PIN Code Latitude Longitude (optiona (optional) 1) /Building t 1 2 3 4 5 6 7 8 9 10 61 Place: Date: Schedule (Shares) Sr. No. Name of the Company 1 2 62 Quantity 3 Signature Name Designation FORM GST DRC-17 [See rule 147(4)] Notice for Auction of Immovable/Movable Property under section 79(1) (d) Demand order no.: Reference number of recovery: Period: Date: Date: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs... and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. In the absence of any order of postponement, the auction will be held .(date) at ..A.M/P.M. In the event the entire on........ amount due is paid before the issuance of notice, the auc....
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....ID Description Central tax State/UT tax Integrated tax CESS Tax/Cess Interest Penalty Fees Others Total Reasons: - Upload Document Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory Name Place Date - 67 Reference No > Το GSTIN Name Address Demand Order No. Reference number of recovery: Period - Application Reference No. (ARN) - FORM GST DRC-21 [See rule 158(2)] > Date: Date: Date - Order for acceptance/rejection of application for deferred payment / payment in instalments This has reference to your above referred application, filed under section 80 of the Act. Your application for deferred payment / payment of tax/other dues in instalments has been examined and in this connection, you are allowed to pay tax and other dues by or in this connection you are allowed to pay the tax and other dues amounting to rupees - in monthly instalments. OR (date) This has reference to your above referred application, filed under section 80 of the Act. Your application for deferred payment / payment of tax/other dues in ins....
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....f the said property. Therefore, the said property may be restored to the person concerned. Copy to - 70 Signature Name Designation Το The Liquidator/Receiver, Name of the taxable person: GSTIN: Demand order no.: Date: FORMGST DRC-24 [See rule 160] Period: Intimation to Liquidator for recovery of amount This has reference to your letter >, giving intimation of your appointment as liquidator for the > holding >. In this connection, it is informed that the said company owes / likely to owe the following amount to the State Central Government: Current/Anticipated Demand (Amount in Rs.) Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State / UT tax Integrated tax Cess In compliance of the provisions of section 88 of the Act, you are hereby directed to make sufficient provision for discharge of the current and anticipated liabilities, before the final winding up of the company. Place: Date: 71 Front Name Designation Reference No > > Το GSTIN Name Address Demand Order No.: Reference number of recovery: Period: 1 FORM GST DRC-25 [See rule 161] Reference No. in Appeal or Revision or any other proceeding - Date: Date: Date: Continuation of Recovery Proc....