TaxTMI 
TaxTMI 
The Rajasthan Goods and Services Tax (Third Amendment) Rules, 2017.
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.... and State tax", the expression "central 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 ....
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.... is to be visited for the purposes of inspection or search or, as the case 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....
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.... 76, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST 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 t....
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....ate of issue of the notice referred to in sub-rule (2): Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the 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. ....
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....ment or distraint under sub-rule (1) is.- (a) an immovable property, the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale; (b) a movable property, the proper officer shall seize the said property in accordance with the provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him. (4) The property attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued in FORM GST DRC-17 clearly indicating the property to be sold and the purpose of sale. (5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper 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 inst....
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....to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder: Provided that where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. (13) Any amount, including stamp 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 i....
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....tody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other 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 proper....
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....amount in such monthly instalments, not exceeding twenty-four, as he may deem fit. (3) The facility referred to in sub-rule (2) shall not be allowed where,- (a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 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 ....
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....mation, which may be Considered relevant for the examination of such application. (3) The Commissioner, after taking into account the contents of the said application, may, by order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the proceedings before him and has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. (4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection. (5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount 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 ....
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.... Integrated Tax Cess Total 7. Grounds of Refund Claim: (select from the drop down): a. Excess balance in Electronic Cash ledger 12 ç¿ b. Exports of services- With payment of Tax C. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated d. On account of assessment/provisional assessment/ 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 o....
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....4(3)] No. Invoice details Date Rate Value 2 3 4 5 Taxable value 6 Amount Place of Supply Integrated Tax 7 Central Tax 8 State UT Tax 9 Cess 10 (Name of State) 11 Part B: Inward Supplies [GSTR 2: Table 3 (Matched Invoices)} GSTIN Invoice details Rate Taxable value of supplier No Date Value Amount of Tax Place of supply Whether input or input service/Capital goods Amount of ITC available (Name (incl plant and machinery)/ 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 / Amende....
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....20 20 20 Statement 6: Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa Order Details (issued in pursuance of Section 77 (1) and (2), if any: Order No: GSTIN/ UIN Order Date: Details of invoice covering transaction considered as intra-State / inter-State transaction earlier Transaction which were held inter State / intra-State supply subsequently Name Invoice details (in case B2C) Integrated Central Tax Tax State/ UT Cess Place of Supply Tax (only if different from the location Integrated Tax Central Tax State/ UT Cess Place of Supply Tax No. Date Value Taxable. Amt Amt Amt Amt of recipient) Amt Amt Amt (only if different from the location Amt of recipient) Value 1 2 دیا 3 4 5 6 7 8 9 10 11 12 13 14 15 221 21 Refund Type: Excess payment of tax, 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 Anne....
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.... Bank Account No. as per application Name of the Bank vi. Address of the Bank vii. /Branch IFSC viii. MICR ix. Signature (DSC): Name: Designation: Office Address:" 10. Substitution of FORM GST RFD-05.- The existing FORM GST RFD-05 appended to the said rules shall be substituted by the following, namely:- "FORM GST RFD-05 [See rule 91(3), 92(4), 92(5) & 94] Payment Advice No: - To PAO/ Treasury/RBI/ Bank Refund Sanction Order No. Payment Advice 25 Date: Order Date...... .> 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 27 27 Description 1. Amount of refund/interest* claimed Integrated Tax Central Tax State/ UT tax Cess T I P F â—‹ Total T I P F Total TIPFO Total T IPFO Total 2. Refund sanctioned on provisional basis (Order No....date) (if applicable) 3. Refund amount > inadmissible 4. Gross amount to be paid (1-2-3) 5. Amount adjusted against 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 ....
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....i. Amount of Refund Withheld ii. Amount of Refund Allowed iii. 31 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 reasons. This order is issued as per provisions under sub- section (...) of Section (...) of the Act. Date: Place: Signature (DSC): Name: Designation: Office Address:" 32 13. Substitution of FORM GST RFD-10.- The existing FORM GST RFD-10 appended to the said rules shall be substituted by the following, namely:- "FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN 2. Name 3. Address 4. Tax Period (Quarter) : From To 5. Amount of Refund Claim Central Tax State/UT Tax Integrated Tax Cess Total 6. Details of Bank Account: a. Bank Account Number b. Bank Account Type C. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC Amount g. MICR 7. Reference number and date of furnishing FORM GSTR-11 8. Verification I as an authorised repres....
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....ated tax; and whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section (3) of section 16; AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount rupees endorsed in favour of the President and whereas the obligor has furnished such guarantee by depositing with the Commissioner the bank guarantee as afore mentioned; The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export of goods or services, and rules made thereunder; AND if the relevant and specific goods or services are duly exported; AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any, within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank guarantee or by endorsing h....
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....ule 139 (1)] (Name and Designation of officer) that A. Whereas information has been presented before me and I have reasons to believe. M/s. ☠has suppressed transactions relating to supply of goods and/or services ☠has suppressed transactions relating to the stock of goods in hand, □ has claimed input tax credit in excess of his entitlement under the Act □ has claimed refund in excess of his entitlement under the Act ☠has indulged in contravention of the provisions of this Act or rules made thereunder to evade tax under this Act; B. M/s. OR ☠is engaged in the business of transporting goods that have escaped payment of tax □ is an owner or operator of a warehouse or a godown or a place where goods that have escaped payment of tax have been stored □ has kept accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act. OR C. □ goods liable to confiscation / documents relevant to the proceedings under the Act are secreted in the business/residential premises detailed herein below Therefore,-- ☠in exercise of the powers conferred upon me under sub-section (1) of secti....
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.... things seized 1 2 documents/ things seized 3 4 39 and these goods and or things are being handed over for safe upkeep to: > with a direction that he shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of the undersigned. Place: Date: Signature of the Witnesses Sr. No. 1. 2. Name and Designation of the Officer Name and address Signature To: > 40 рад FORM GST INS-03 ORDER OF PROHIBITION [See rule 139(4)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section at : AM/PM in the following premise(s): 67 was conducted on > which is/are a place/places of business/premises belonging to: > > in the presence of following witness(es): 1. > 2. > and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, I have reasons to believe that certain goods liable to confiscation and/or documents and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above. Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I ....
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....(2) Name and Address Date Place Accepted by me this day of (year)………………………. President/Governor. (month)..... (designation of officer) for and on behalf of the 44 (Signature of the Officer) FORM GST INS-05 ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURE [See rule 141(1)] Whereas the following goods and/or things were seized on from the following premise(s): > which is/are a place/places of business/premises belonging to: > > Details of goods seized: Sr. Description Quantity or units No of goods Make/mark or model Remarks 1 2 3 4 5 and since these goods are of perishable or hazardous nature and since an amount of Rs. amount equivalent to the: ☠market price of such goods or things (amount in words and digits), being an ☠the amount of tax, interest and penalty that is or may become payable has been paid, I hereby order the above mentioned goods be released forthwith. Place: Date: To: > 45 Name and Designation of the Officer Reference No: Το GSTIN/ID Name Address Tax Period FORM GST DRC - 01 [See rule 142(1)] F.Y. Section / sub-section unde....
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....he show cause notice referred to above. As you have paid the amount of tax and other dues mentioned in the notice along with applicable interest and penalty in accordance with the provisions of section •, the proceedings initiated vide the said notice are hereby concluded. Copy to 50 50 Signature Name Designation 1. GSTIN 2. Name 3. Details of Show Cause Notice 4. Financial Year 5. Reply 6. Documents uploaded FORM GST DRC-06 [See rule 142(4)] Reply to the Show Cause Notice Reference Date of issue No. > > 7. Option for personal hearing Yes No 8. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. 51 Signature of Authorized Signatory Name Designation Status Date - 1. Details of order - FORM GST DRC - 07 [See rule 142(5)] Summary of the order (a) Order no. (b) Order date (c) Tax period - 2. Issues involved -> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify) 3. Description of goods / services Sr. No. HS....
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.... 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. The auction will be held on ..... at.... AM/PM. In the event the entire amount due is paid before the date of auction, the sale will be stopped. The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold. Place: Date: Schedule Serial No. Description of goods Quantity 2 3 55 Бал Signature Name Designation To, FORM GST DRC – 11 [See rule 144(5) & 147(12)] Notice to successful bidder Please refer to Public Auction Reference no. of auction conducted on instant case. dated On the basis you have been found to be a successful bidder in the You are hereby, required to make payment of Rs. within a period of 15 days from the date of auction. The possession of t....
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....e note that if you discharge any liability to the said taxable person after receipt of this notice, you will be personally liable to the State /Central Government under section 79 of the Act to the extent of the liability discharged, or to the extent of the liability of the taxable person for tax, cess, interest and penalty, whichever is less. Please note that, in case you fail to make payment in pursuance of this notice, you shall be deemed to be a defaulter in respect of the amount specified in the notice and consequences of the Act or the rules made thereunder shall follow. Place: Date: 58 Signature Name Designation FORM GST DRC-14 [See rule 145(2)] Certificate of Payment to a Third Person In response to the notice issued to you in FORM GST DRC-13 bearing reference no. you have discharged your liability by making a payment of Rs. dated for the defaulter named below: GSTIN - Name - Demand order no.: Reference no. of recovery: Date: Date: Period: This certificate will constitute a good and sufficient discharge of your liability to above mentioned defaulter to the extent of the amount specified in the certificate. Place: Date: 59 Signature Name De....
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....all be again put up for auction and resold. Schedule (Movable) Sr. No. 1 Description of goods 2 Quantity 3 Schedule (Immovable) Building No./ Floor Name of Road Localit District Stat No. Flat No. the Premises الا e PIN Code Latitude Longitude (optiona (optional) Stree Village 1) /Building t 1 2 3 4 5 6 7 8 9 10 Schedule (Shares) 63 Place: Date: Sr. No. Name of the Company 1 2 Quantity 3 64 Signature Name Designation FORM GST DRC-18 [See rule 155] Το Name & Address of District Collector Demand order no.: Reference number of recovery: Period: Date: Date: Certificate action under clause (e) of sub-section (1) section 79 I....... do hereby certify that a sum of Rs....... . has been demanded from and is payable by M/s holding GSTIN .......under > Act, but has not been paid and cannot be recovered from the said defaulter in the manner provided under the Act. > The said GSTIN holder owns property/resides/carries on business in your jurisdiction the particulars of which are given hereunder: - > You are requested to take early steps to realise the sum of rupees defaulter as if it were an arrear of lan....
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....as been examined and it has not been found possible to accede to your request for the following reasons: Reasons for rejection Place: Date: 68 Signature Name Designation Reference No.: Το FORM GST DRC-22 [See rule 159(1)] Date: Name Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) Provisional attachment of property under section 83 It is to inform that M/s (name) having principal place of business at - ---(address) bearing registration number as (GSTIN/ID), PAN --- is a registered taxable person under the > Act. Proceedings have been launched against the aforesaid taxable person under section > of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person has a - >account in your > having account no. >; or property located at . In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I (name), (designation), hereby provisionally attach the aforesaid account/property. No debit shall be allowed to be made from the said account o....