TaxTMI 
TaxTMI 
TaxTMI 
The Assam Goods and Services Tax (Amendment) Rules, 2017.
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....¦£ EXTRAORDINARY পà§à¦°à¦¾à¦ªà§à¦¤ করà§à¦¤à§ƒà¦¤à§à¦¬à§° দà§à¦¬à¦¾à§°à¦¾ পà§à§°à¦•à¦¾à¦¶à¦¿à¦¤ PUBLISHED BY THE AUTHORITY নং 357 দিশপà§à§°, বৃহসà§à¦ªà¦¤à¦¿à¦¬à¦¾à§°, 29 জà§à¦¨, 2017, 8 আহাৰ, 1939 (শক) No. 357 Dispur, Thursday, 29th June, 2017, 8th Asadha, 1939 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 29th June, 2017 No.FTX.56/2017/36.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased to make the following rules further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely:- Short title and 1. (1) These rules may be called the Assam Goods and Services Tax (Amendment) Rules, 2017. Assam Act XXVIII of 2017 commence ment (2) They shall come into force on the 1st day of July, 2017. Insertion of new rules Value of supply of 2. In the principal rules, after rule....
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.... for the supply of goods of like kind and quality by the recipient to his customer not being a related person: Provided further that where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the open market value of the goods or services. 29. The value of supply of goods between the principal 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 Value of supply of goods or services or both THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 based on cost Residual method for determi- nation of value of (b) 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 ....
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....RDINARY, JUNE 29, 2017 currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India. Provided also that a person supplying the services may exercise the option to ascertain the value in terms of clause (b) for a financial year and such option shall not be withdrawn during the remaining part of that financial year. (b) at the option of the supplier of services, the value in relation to the supply of foreign currency, including money changing, shall be deemed to be- (i) (ii) (iii) 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; one thousand rupees and half of a per cent. of the gross amount of currency exchanged for an amount exceeding one lakh rupees and up to ten lakh rupees; and 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 calcu....
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....oucher, coupon, or stamp. (7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL. 33.Notwithstanding anything 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....
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....of the supply are not related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made; (b) "supply of goods or services or both of like kind and quality" means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2289 closely or substantially resembles, that supply of goods or services or both. tary Chapter V Input Tax Credit Documen- 36. (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,- require- ments and conditions (a) for claiming an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31; input tax (b) credit (c) (d) (e) an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subject to the payment of tax; a debit note issued by a supplier in accordance with th....
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....added to the output tax liability, as mentioned in sub-rule (2), is paid. (4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re-availing of any credit, in accordance with the provisions of the Act or the provisions of this Chapter, that had been reversed earlier. 38. A banking company or a financial institution, including a non-banking financial company, engaged in the supply of services by way of accepting deposits or extending loans or advances 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 remain....
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....butor is located, be distributed as input tax credit of central tax and State tax or Union territory tax respectively; in respect of a recipient located in a State or Union territory other than that of the Input Service Distributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the aggregate of the amount of input tax credit of central tax and State tax or 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; 2292 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 (h) (j) 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; 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 condi....
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....rter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person. (b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax 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)....
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....d credit specified in FORM GST ITC-02 shall be credited to his electronic credit ledger. (4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account. 42. (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable 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 service....
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....mpted supplies but including zero rated supplies and shall be denoted as 'C3', where,- C3=Câ‚‚- (D1+D2); (1) the amount 'C3' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax; (m) the amount equal to aggregate of Dâ‚' and 'Dâ‚‚' shall be added to the output tax liability of the registered person: Provided that where the amount of input tax relating to inputs or input services used partly for the purposes other than business and partly for effecting exempt supplies has been identified and segregated at the invoice level by the registered person, the same shall be included in 'Tâ‚' and "T2' respectively, and the remaining amount of credit on such inputs or input services shall be included in "T4'. (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 'Dâ‚‚' exceeds t....
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....sequently covered under this clause, the value of 'A' shall be arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof and the amount 'A' shall be credited to the electronic credit ledger; Explanation.- An item of capital goods declared under clause (a) on its receipt shall not attract the provisions of sub- section (4) of section 18, if it is subsequently covered under this clause. (d) the aggregate of 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 the input tax at the rate of five percentage points for every quarter or part thereof shall be added to the aggregate value 'T': (e) the amount of input tax credit attributable to a tax period on common capital goods during their useful life, be denoted as 'T' and calculated as- Tm= Te÷60 (f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life rema....
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....er THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Capital goods have been in use for 4 years, 6 month and 15 days. The useful remaining life in months = 5 months ignoring a part of the month Input tax credit taken on such capital goods= C Input tax credit attributable to remaining useful life= C multiplied by 5/60 (2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and central tax. (3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the amount under 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....
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....s and Goods and Services Tax Identification Number of the supplier; (b) 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; (c) (d) date of its issue; name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) 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; (f) 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; THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 (g) Harmonised System of Nomenclature code for goods or services; (h) description of goods or services; (i) quantity in case of goods an....
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....e recipient is not a registered person; and (b) the recipient does not require such invoice, and shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies. Time limit for issuing tax invoice Manner of issuing invoice 47. The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service: Provided that where the 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 accoun....
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....nd Services Tax Identification Number of the supplier; (b) 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; (c) (d) date of its issue; name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) (f) (g) description of goods or services; amount of advance taken; 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 signature or digital signature of the supplier or his authorised representative: (k) Provided that where at the time of receipt of advance,- (ii) (i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.....
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....AORDINARY, JUNE 29, 2017 (j) signature or digital signature of the supplier or his authorised representative. Revised tax invoice and credit or debit notes 53. (1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:- (2) (a) the word "Revised Invoice", wherever applicable, indicated prominently; (b) name, address and Goods and Services Tax Identification Number of the supplier; (c) (d) nature of the document; 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; (e) (f) date of issue of the document; name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (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 ta....
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....hereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above. (2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non- banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, 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, 2307 2308 Transporta tion of goods without issue of invoice THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 registration number of goods carriage in which the goods are transported, details of goods transported, details of place of orig....
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....oice, the same shall be declared as specified in rule 138. (4) Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods. (5) Where the goods are being transported in a semi knocked down or completely knocked down condition - (a) the supplier shall 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 (d) the original copy of the invoice shall be sent along with the last consignment. Chapter VII Accounts and Records Maintenance 56. (1) Every registered person shall keep and maintain, in addition to of accounts by registered persons 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....
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....aced or overwritten, and all incorrect entries, otherwise than those of clerical nature, shall be scored out under attestation and thereafter, the correct entry shall be THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 recorded and where the registers and other documents are maintained electronically, a log of every entry edited or deleted shall be maintained. (9) Each volume of books of account maintained manually by the registered person shall be serially numbered. (10) 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 a....
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....pect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and when required by the proper officer. (18) Every registered person shall, on demand, produce the books of accounts which he is required to maintain under any law for the time being in force. 57. (1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, 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 Records to be maintained by owner or operator of godown or warehouse and transporters THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 used, where necessary, for access and any other information which is required for such access along with a sample copy ....
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....tails of all - (i) inter-State and intra-State supplies made to the registered persons; and (ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons; (b) consolidated details of all - (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for 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 f....
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....in FORM GSTR-2. The details of tax collected at source furnished by an e- commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2. The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the - 2315 2316 Form and manner of submission of monthly return Form and THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 manner of submission of quarterly return by the composition supplier (a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons; (b) import of goods and services made; and (c) debit and credit notes, if any, received from supplier. 61. (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 t....
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....the details of outward and inward supplies and return under rules 59, 60 and 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. Explanation. For the purpose of this sub-rule, it is hereby declared that the person shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme. (5) A registered 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. Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electro....
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....-rule (1). 67.(1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies effected through such operator and the amount of tax collected as required under sub-section (1) of section 52. (2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the common portal after the due date of filing of FORM GSTR-8. 68. 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. 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; (b) Goods and Services Tax Identification Number of the recipient; Final THE ASSAM GAZETTE, EXTRAORDIN....
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....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. (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 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) (ii) 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; Rectification by the recipient means deleting or correcting the details of an in....
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.... is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. 2321 2322 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Communicati- on and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction Claim of reduction in output tax liability more than once 75. (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such 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 recipien....
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....e as may be specified therein. Communica- 79. (1) Any discrepancy in the details furnished by the operator and tion and rectification of discrepancy in details furnished by the e- commerce operator and the supplier those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e- commerce operator electronically in FORM GST MIS-4 on 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) 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 avai....
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....cation in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who, (i) is a citizen of India; (ii) is a person of sound mind; (iii) is not adjudicated as insolvent; THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 (iv) has not been convicted by a competent court; and satisfies any of the following conditions, namely:- (a) that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of 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....
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....mon portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of authorisation. (7) Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the common portal: Provided that where the 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 elect....
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....amount on the common portal and all amounts payable by him shall be debited to the said register. (2) The electronic liability register of the person shall be debited by- (a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person; (b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person; (c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or (d) any amount of interest that may accrue from time to time. (3) Subject to the provisions 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, penalt....
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....d, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal. 87. (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount. (2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount. 2329 2330 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 (3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:- (i) (ii) (iii) (iv) Internet Banking through authorised banks; Credit card or Debit card through the authorised bank; National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draf....
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....ortal, the said person may represent electronically in FORM GST PMT-07 through the common portal to the bank or electronic gateway through which the deposit was initiated. (9) Any amount deducted under section 51 or collected under section 52 and claimed in FORM GSTR-02 by the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger in accordance with the provisions of rule 87. (10) Where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger. (11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (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 purpose ....
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....ut of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in the last return required to be furnished by him. (2) The application under sub-rule (1) shall be accompanied by any of the following documentary evidences in Annexure 1 of Form GST RFD-01, as applicable, to establish that a refund is due to the applicant, namely:- (a) the reference number of the order and a copy of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court resulting in such refund or reference number of the payment of the amount specified in sub-section (6) of section 107 and sub-section (8) of section 112 claimed as refund; (b) a statement containing the number and date of shipping bills or bills of 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 provi....
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....es covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54; (m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees: Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54; Explanation.- For the purposes of this rule- (i) in case of refunds referred to in clause (c) of sub-section (8) of section 54, the expression THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 "invoice" means invoice conforming to the provisions contained in section 31; 2335 (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. (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....
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.... from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the 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. (2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the 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 recti....
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....he proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund. (3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount 2337 2338 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Credit of the amount of rejected refund claim claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning 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....
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.... or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of the statement of the outward supplies furnished by the corresponding suppliers in FORM GSTR-1. (2) An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02. (a) (3) The refund of tax paid by the applicant shall be available if- the inward supplies of goods or services or both were received from a registered person against a tax invoice and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any; (b) (c) name and Goods and Services Tax Identification Number or Unique Identity Number of the applicant is mentioned in the tax invoice; and such other restrictions or conditions as may 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 p....
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.... FORM GST RFD-07. (7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD-06. (8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Consumer Welfare Fund 97. (1) All credits to the Consumer Welfare Fund shall be made under sub-rule (5) of rule 92. (2) Any amount, having been credited to the Fund, ordered or directed as payable 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 transferr....
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....for ensuring proper utilisation of the grant; to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act; to recover any sum due from any applicant in accordance with the provisions of the Act; to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant; to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised; to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly; to relax the conditions required for the period of engagement in consumer welfare activities of an applicant; to make guidelines for the management, administration and audit of the Consumer Welfare Fund. (9) The Ce....
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.... payable by the registered person or the amount refundable, if any, in FORM GST ASMT-07. 2343 2344 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Scrutiny of returns (6) The applicant may file an application in FORM GST ASMT- 08 for release of security furnished under sub-rule (4) after issue of order under sub-rule (5). (7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09 within a period of seven working days from the date of receipt of the application under sub-rule (6). 99. (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, 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 amo....
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.... of goods or services or both, the input tax credit availed and utilised, refund claimed, and other relevant issues and record the observations in his audit notes. (4) The proper officer may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply and the proper officer shall finalise the findings of the audit after due consideration of the reply furnished. On conclusion of the audit, the proper officer shall inform the findings of audit to the registered person in accordance with the provisions of sub-section (6) of section 65 in FORM GST ADT-02. Special Audit 102. (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST 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 special audit, the registered person shall be informed of the findings of special audit in FORM GST ADT-04. 2345 2346 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Qualificat- tion and appointment of members of....
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....itory tax; and (d) the Authority, Appeal to the Appellate Authority in accordance with the provisions of sub-section (4) of section 101 of the Act. Chapter - XIII Appeals and Revision 108. (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26. (3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter 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 issue of provisional acknowledgement and where the said copy....
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....or filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to maximum of twenty five thousand rupees. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Application to the Appellate Tribunal Production of additional evidence before the Appellate Authority or the Appellate Tribunal (6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112. 111. (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal. (2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar. 112. (1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral o....
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....icating the final amount of demand confirmed by the Appellate Tribunal. 114. (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26. 115. The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court. 116.Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day Chapter XIV Transitional Provisions 117.(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 electronic....
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....he amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic credit ledger 2351 2352 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 of the applicant maintained in FORM GST PMT-2 on the common portal. (4) (a) (i) A registered person, holding stock of goods which have suffered tax at the first point of their sale in the State and the subsequent sales of which are not subject to tax in the State availing credit in accordance with the proviso to sub-section (3) of section 140 shall be allowed to avail input tax credit on goods held in stock on the appointed day in respect of which he is not in possession of any document evidencing payment of value added tax. (ii) The credit referred to in sub-clause (i) shall be allowed at the rate of sixty per cent. on such goods which attract State tax at the rate of nine per cent. or 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 per cent. an....
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....al in FORM GST TRAN-1. 121. The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly. Chapter XV Anti-Profiteering 122. The Authority shall consist of,- (a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and (b) four Technical Members who are or have been Commissioners of State tax or central tax or have held an equivalent post under the existing law, to be nominated by the Council. 123. (1) The Council may constitute a Standing Committee on Anti- profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it. (2) A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of- (a) one officer of the State Government, to be nominated by the Commissioner, and 2353 2354 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 (b) one officer of the Central Government, to be nominated by the Chief Commissioner. Appointment, salary, allowances and other terms and condi....
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.... goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices; (ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices; (iii) to order, (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified in the Act; and (d) cancellation of registration under the Act. 128. (1) The Standing Committee shall, within a period of two months from the date of receipt of a written application, in such form and manner as may be specified by it, from an interested party or from a Commissioner o....
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....The Director General of Safeguards shall complete the investigation within a period of three months of receipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records. 130. (1) Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Cooperation with other agencies or statutory authorities Power to summon persons to give evidence and produce documents Order of the Authority (2) The Director General of Safeguards may require the parties providing 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 su....
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....n under the Act. 134. If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority. Compliance by the registered person Monitoring of the order Tenure of Authority 135. Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be. 136. The Authority may require any authority of central tax, State tax or Union territory tax to monitor implementation of the order passed by it. 137. 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 consti....
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.... semi-finished goods or finished goods and capital goods on which ITC is claimed Sr. GSTIN/ Registrat Invoice */ Description of Unit Qty Bill of entry inputs held in Quantity Value** (As Amount of ITC claimed (Rs.) No. ion under stock, inputs Code CX/ No. Date contained in semi- (UQC) adjusted by debit VAT of supplier finished or finished note/cred Central Tax State UT Tax Integr Cess Tax ated goods held in it note) Tax stock, capital goods 1 2 3 4 5 6 7 8 9 11 12 13 8 (a) Inputs held in stock 8 (b) Inputs contained in semi-finished or finished goods held in stock 8 (c) Capital goods in stock 2362 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 * In case it is not feasible to identify invoice, principle of first in and first out may be followed. ** 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 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 certifi....
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....de VAT of No. Date finished or finished (UQC) supplier goods held in stock and capital goods Value** (As adjusted by debit note/credit note) Amount of ITC claimed (Rs.) Central Tax State Tax UT Tax Integrated Cess Tax 1 2 5 (a) Inputs held in stock (where invoice is available) 5 6 8 5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available) 10 11 12 13 5 (c) Capital goods held in stock (where invoice available) 5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock (where invoice not available) 5 (e) Capital goods held in stock (where invoice not available) F (1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed. (2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated 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) Sr. No. Description Tax payable Amount of ITC paid standard UT Tax Paid through Cash/Credit Debit entry no. Ledger ....
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....the Appropriate) (i) Proprietorship (iii) Hindu Undivided Family (v) Public Limited Company (vii) Government Department (ix) Unlimited Company (xi) Local Authority (xiii) Foreign Limited Liability Partnership (xv) Others (Please specify) (ii) Partnership (iv) Private Limited Company (vi) Society/Club/Trust/Association of Persons (viii) Public Sector Undertaking (x) Limited Liability Partnership (xii) Statutory Body (xiv) Foreign Company Registered (in India) 4. Name of the State 5. Jurisdiction detail Centre 6. 7. Date of commencement of business Particulars of Principal Place of Business Address Building No./Flat No. Name of the Premises/Building City/Town/Locality/Village Taluka/Block State Latitude (b) Contact Information Floor No. Road/Street District PIN Code Longitude District State 2371 2372 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Office Email Address Mobile Number (c) Nature of premises Own Leased (d) Rented Office Telephone number STD Office Fax Number STD Consent Shared Others (specify) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Warehouse/Depot Office/Sale Office Godown Cold Storage Retail Business Transport ....
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....concealed therefrom. Place: Date: For office use Signature Name of Authorised Signatory Designation/Status..... Enrolment no. - Date - THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2375 Form GSTR-1 [See rule (59(1)] Details of outward supplies of goods or services 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. (a) Aggregate Turnover in the preceding Financial Year (b) Aggregate Turnover - April to June, 2017 Year Month 4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6 (Amount in Rs. for all Tables) Place of GSTIN/ UIN Invoice details No. Date Value Rate Taxable Amount value Integrated Tax Central Tax State / UT Tax Cess Supply (Name of State/UT) 1 2 3 4 5 6 7 8 9 10 11 4A. Supplies other than those (i) attracting reverse charge and (ii) 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)....
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....arlier were incorrect 9B. Debit Notes/Credit Notes/Refund voucher [original] 9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof] 10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7 Rate of tax Total Taxable value 2 Amount Integrated Central Tax period for which the details are 3 4 State/UT Tax 5 Cess 6 being revised 10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise] 10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 10B. Inter-State Supplies [including supplies 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) 2377 2378 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 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 Amount Cess....
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.... GSTR-1 should be furnished by 10th of the month succeeding the relevant tax period. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year. Quarterly turnover information shall not be captured in subsequent returns. Aggregate turnover shall be auto-populated in subsequent years. 4. Invoice-level information pertaining to the tax period should be reported for all supplies as under: (i) For all B to B supplies (whether inter-State or intra-State), invoice level details, 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....
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.... which was not reported earlier, shall be reported in Table 10. Negative value can be mentioned in this table, if required; 2382 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 (iii) Transactions effected through e-commerce operator attracting collection of tax at source under section 52 of the Act to be provided operator wise and rate wise; (iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made through e-commerce operator attracting collection of tax at source and Table 7A (2) to capture supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7A (1); (v) Table 7B (1) to capture gross inter-State supplies 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/ SE....
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.... Rate Taxable Amount UIN value No. Date Value Integrated Central Tax State / Cess Place of Supply (Name of Tax UT State/UT) Tax 1 2 3 5 6 7 8 9 10 11 3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2) 3B. Supplies attracting reverse charge (From table 4A of GSTR-2) 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2385 5. Debit notes, credit notes (including amendments thereof) issued during current period Details of original document Revised details of document or details of original Debit/Credit Note Rate Taxable Place of value Amount of tax supply (Name of State/UT) GSTIN No. Date GSTIN No Date Value Tax Tax Cess 1〠2「3༠4à¼5à¼6 7「8༠9〠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 red....
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.... State/UCes ed Tax al Tax T Tax s Tax Integrat Centr State/Us Capital ed al Tax T Tax goods/ ITC) 1 2 3 4 5 6 7 8 9 10 11 12 114 15 16 17 18 19 3 6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]- If details furnished earlier were incorrect 6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect 6C. Debit Notes/Credit Notes [original] 2388 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 7. Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received Description Value of supplies received from Composition taxable Exempt supply Nil Rated supply Non GST person supply 1 2 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 1 SA. ISD Invoice 8B. ISD Credit Note No. Date Tax Tax UTC Tax Tax Tax 2 3 4 5 6 7 8 9 10 11 9. TDS and TCS Credit received GSTIN of Deduc....
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....ccount of rectification of (d) Reduce mismatched credit note (e) Negative tax liability from previous tax periods Tax paid on advance in earlier tax periods and (f) adjusted with tax on supplies made in current tax period Reduce Reduce THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 13. HSN summary of inward supplies Sr. No. HSN Description UQC Total Total Total Amount (Optional if HSN is Quantity value Taxable Value Integrated Central State/UT Cess Tax furnished) Tax Tax 1 2 3 4 5 6 7 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 2391 2392 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Instructions - 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number Unique Identity Number 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 capt....
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.... as well as original/ amended information of debit or credit note. GSTIN not to be provided in case of export transactions. 7. Table 7 captures information on a gross value level. 8. An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible or ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as ITC. 9. TDS and TCS credit would be auto-populated in Table 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 r....
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....f Tax (iii) (iv) (V) Exempted Zero rated supply without payment of Tax Deemed exports (vi) Nil Rated (vii) Non-GST supply Total 4. Outward supplies 4.1 Inter-State supplies (Net Supply for the month) Rate Taxable Value Amount of Tax Integrated Tax 3 CESS 4 A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise] B. Supplies attracting reverse charge-Tax payable by recipient of supply C. Zero rated supply made with payment of Integrated 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 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 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-S....
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....eriods Tax paid on advance in earlier tax periods (f) and adjusted with tax on supplies made in current tax period Reduce (g) Input Tax credit reversal/reclaim Add/Reduce 8. Total tax liability Rate of Tax Taxable value Amount of tax Integrated tax Central State/UT Tax CESS tax 2 3 4 5 6 8A. On outward supplies 8B. On inward supplies attracting reverse charge 8C. On account of Input Tax Credit Reversal/reclaim 8D. On account of mismatch/ rectification/other reasons 9. Credit of TDS and TCS Amount Integrated tax Central tax State/ UT Tax 1 2 3 4 (a) (b) TDS TCS Interest liability (Interest as on ................ 10. On account of On Undue excess Credit of Interest Delay in Total interest on liability payment interest Output ITC liability claimed on account on mismatched of other claims or rectification carry of tax liability mismatch invoice ITC excess of forward reversal reduction mismatch [refer sec 50(3)] 1 2 3 4 5 6 7 8 9 (a) Integrated 118 2400 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 (b) Central Tax (c) State/UT Tax (d) Cess 11. Late Fee On account of Central Tax 2 State/UT tax 3 Late fee 12. Tax payable and paid Part B Description Tax Paid Paid through ITC Tax Paid pay....
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....ut of tax paid on advances earlier. 10. Utilization of input tax credit should be made in accordance with the provisions of section 49. 11. GSTR-3 filed without discharging complete liability will not be treated as valid return. 12. If taxpayer has filed a return 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. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2403 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....
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....ers 4. Eligible ITC Details Place of Supply (State/UT) Total Taxable value Amount of Integrated Tax 3 (A) ITC Available (whether in full or part) (1) Import of goods (2) Import of services (3) Inward supplies liable to reverse charge (other than 1 & 2 above) (4) Inward supplies 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) (D) Ineligible ITC (1) As per section 17(5) (2) Others Integrated Tax 2 Central Tax State/UT Tax Cess 3 5 5. Values of exempt, nil-rated and non-GST inward supplies Nature of supplies Inter-State supplies Intra-State supplies 2 3 From a supplier under composition scheme, Exempt and Nil rated supply THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Non GST supply 6.1 Payment of tax Description Tax Paid through ITC payable Integrated Central State/UT Cess Tax paid TDS./TCS Tax/Cess Interest Late Tax Tax Tax paid in cash Fee 2 3 4 5 6 7 8 9 10 Integrated Tax Central Tax State/UT Tax Cess 6.2 TDS/TCS Credit TDS TCS Details Integrated Tax 2 Central Tax 3 State/UT Tax 4 Verification (by Authorised signatory) I hereby solemnly affirm and declare that the information given herein above is true an....
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....ised details Turnover Central Tax State/UT Turnover tax Central Tax State/UT Tax 2 3 4 5 6 7 8 8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Paid 2 Place of supply (Name of State /UT) 3 Amount Central Integrated State/ UT Tax Cess Tax 4 Tax 5 6 7 (I) 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] liability) 8B (1). Intra-State Supplies (Rate Wise) 8B (2). Intra-State Supplies (Rate Wise) (tax amount to be reduced from output tax II Amendments of information furnished in Table No. 8 (I) for an earlier quarter Year Quarter furnished in S. No.(select) 8A(1) BA (2) 88(1) 8B (2) 2408 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 9. TDS Credit received GSTIN of Deductor Gross Value 10. Tax payable and paid Amount Central Tax State/UT Tax 2 3 4 Description Tax amount payable 2 Pay tax amount 3 (a) I....
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....s in terms of section 12 or 13 of the Act; and Place of Supply (POS) only if the same is different from the location of the recipient. 5. Table 5 to capture amendment of 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. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 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. 2411 2412 THE....
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...., JUNE 29, 2017 12345 6 7 8 9 10 11 6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh Place of Invoice details Rate Taxable Amount Supply (State/UT) No. Value Date Value 1 2 3 4 5 6 Integrated Tax 7 Cess 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 1 2 Integrated 3 Central 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 Rate Taxable document or Value details of original Debit/Credit Notes Amount Place of supply GSTIN No. Date GSTI No. Date Value 3 N 4 Integrated Central State/Cess Tax Tax UT Tax 5 6 7 8 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 [amen....
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....gistered person 2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return. 3. The details in GSTR-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. ii. iii. For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; 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 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 ....
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....t service distributor 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any Year Month 3. Input tax credit received for distribution GSTIN of supplier Invoice details Rate Taxable value Amount of Tax ☠No Date Value â˜â˜ tax Tax Tax S 2 3 4 5 6 7 8 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 State / UT CESS 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 Central State / CESS 1 23 Tax Tax UTTax 5A. Distribution of the amount of eligible ITC 5B. Distribution of the amount of ineligible ITC 2422 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 6. Amendments in information furnished in earlier returns in Table No. 3 Original details GSTIN No. Date GSTIN Revised details Rate Taxable Amount of Tax of supplier of Invoice/debit value supplier note/credit note details No Date Value Integrated Central State/ CE....
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.... 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. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2425 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 supplier No Date Value value Integrated tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 4. Debit/Credit notes (including amendments there....
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.... 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. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 1. TDS Certificate No. - 2. GSTIN of deductor - Form GSTR 7A [See rule 66(3)] Tax Deduction at Source Certificate 3. Name of deductor - 4. GSTIN of deductee- 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 2429 Signature Name Designation Office - 2430 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 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 Year Month 3. Details of supplies made through e-commerce operator for all Tables) GSTIN of the supplier Gross value (Amount in Rs. Details of supplies made which attract TCS of supplies made 2 Value of supplies Net amount liable for TCS A....
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.... taxpayer on filing of GSTR-8. 7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of supplier. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2433 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 Year Month GSTIN of Invoice/Debit Note/Credit Note Rate Taxable value (Amount in Rs. for all Tables) Amount of tax supplier details No Date Value Integrated tax 2 3 4 5 6 7 Central Tax 8 State/ UT Tax CESS 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 Signature Name of Authorised Signatory Designation/Status 2434 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Instructions:- 1. Terms Used :- a. GSTIN :- b. UIN :- Goods and Services Tax Identification Number Unique Identity Number 2. UIN holder has to file GST....
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.... UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 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 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. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 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....
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....ctitioner) is Date Place Signature of the authorised signatory Name Designation/Status THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Part-B Consent of the Goods and Services Tax Practitioner I > do hereby solemnly accord my consent to act as the Goods and Services Tax Practitioner on behalf of (Legal name), GSTIN ........... only in respect of the activities specified by (Legal name), GSTIN......95 Date Signature Name Enrolment No. 2441 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 ITC/Output Liability Interest Month Date Number Taxable Value Integrated State Central / UT Cess Integrated Central State Cess A. Finally Accepted Input Tax Credit A.1 1 Details of Invoices, Debit and Credit Notes of the month of September that have matched September 2 September Nil Nil 2442 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 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 August 1 2 August ....
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....ember One Month-high One Month-high 2 September D. Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December Details of Invoices, Debit and Credit Notes of the month of September that have been found to have mismatched and may become payable in the return for November to be filed by 20th December in case mismatch not rectified in the return for October to be filed by 20th November 1 September 2 September 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 2444 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Tax Period - Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All - Sr. Date No. (dd/mm/ Reference No. Ledger Description Type of used for Transaction Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) (Amount in Rs.) Balance (Payable) /All ▼ уууу) discharging liability [Debit (DR) (Payable)]/ (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Tax Interest Penalty Fee Others Total Tax ....
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....particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer. 6. The closing balance in this part shall not have any effect on filing of return. 7. Reduction in amount of penalty would be automatic, based on payment made after show cause notice or within the time specified in the Act or 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. Form GST PMT-02 [See rule 86(1)] Electronic Credit Ledger of Registered Person (To be maintained at the Common Portal) Refere Sr Date No. (dd/m пÑе m/ yyyy) No. Tax Period, if any Description (Source of credit & purpose of utilisation) 1 2 3 4 5 Sr. No. 1 GSTIN- 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.) Transaction Туре [Debit (DR) / Credit (CR)] Credit/Debit Balance available Central State UT Tax Integr CESS Total Central Sta....
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.... ledger Liability which discrepancy register noticed 5. Details of the discrepancy Date Type of tax Type of discrepancy Amount involved Central Tax State Tax UT Tax Integrated Tax Cess 6. Reasons, if any 7. 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. Place Date Name of Authorized Signatory Designation/Status... Signature THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2451 '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) 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 Act - Central Tax/State Tax/UT To (dd/mm/yyyy). Tax/Integrated Tax/CESS/All (Amount in Rs.) Balance (Central Tax/State Tax/UT Tax/Integrated 2452 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Sr. Date of Time Reportin No deposit of g date Referenc e ....
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....osed to be deposited) Cash Details of Instrument Cheque Demand Draft NEFT/RTGS Remitting bank Beneficiary name Beneficiary Account Number (CPIN) Name of beneficiary bank GST Reserve Bank f India Beneficiary Bank's Indian Financial System Code (IFSC) IFSC of RBI Amount Note: Charges to be separately paid by the person making payment. Particulars of depositor Name Designation/Status (Manager, partner etc.) Signature Date GSTIN Paid Challan Information THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2455 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. Form GST PMT -07 [See rule 87(8)] Application for intimating discrepancy relating to payment GSTIN Name (Legal) Trade name, if any Date of generation of challan from Common Portal Common Portal Identification OTC Bank/branch on which drawn Number (CPIN) Mode of payment (tick one) Net CC/DC NEFT/RTGS banking payment only Instrument detail, for OTC Name of bank through which Cheque/ Date Draft No. payment made Date on which amount debited realized Bank Reference Number (BRN)/UTR N....
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....type of supplier/ recipient: THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 1. Supplier to SEZ Unit 2. Supplier to SEZ Developer 3. Recipient of Deemed Exports g. Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued h. Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa i. Excess 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 DECLARATION (u/s 54(3)(ii)) Yes ☠No ☠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....
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.... 2017 2461 For Outward Supplies: As per GSTR-1 (Table 5): Invoice details Tax Period: Integrated State Tax/ UT Central Tax Cess Tax Tax GSTIN/ UIN Goods/ No. Date Value services HSN (G/S) Taxable Value Rate Rate Rate Rate UQC QTY Amt Amt Amt Amt (%) (%) (%) (NA) 1 2 3 4 5 6 7 23A 23B 8 9 10 11 12 13 14 15 ज 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 Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22 16 17 18 19 20 20 21 22 2462 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Statement 2: Statement in case of Application under rule 89 sub rule 2 (b) and (c): Exports with payment of Tax: Tax Period: Whether tax on this invoice is Invoice Shipping bill/ Bill of export EGM BRC/ Tax payment option Integrated ....
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....by SEZ/ Developer are mandatory; In case of Services: Particulars of Payment Received is mandatory) THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2465 2466 GSTR 5- Table 6 Tax Period: Invoice details Integrated Tax State Tax/ Central Tax Cess ARE UT Tax Col. Col. Col. Col. Col. Col. 16 17 18 19 20 Date of Receipt 1 Goods/ No. Date Value Services HSN UQC QTY Taxable Rate Value (%) Rate Rate Rate Amt. Amt. Amt. Amt. No. Date Payment Details Ref No. Date (%) (%) ã€NA) (G/S) 1 2 3 4 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 Rec....
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.... available in Liability Register return filing return Integrated Tax Central Tax State Cess Tax 1 2 3 4 5 6 78 2470 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Annexure-2 See rule 89 (2) (m)] Certificate This is to certify that in respect of the refund amounting to INR > --- (in words) (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. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 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 a....
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....UT Tax Integrated Tax Cess Net Refund amount sanctioned Interest on delayed Refund Total Details of the Bank i. Bank Account no as per application Name of the Bank ii. Name and Address of the Bank /branch iii. IFSC iv. MICR V. (GSTIN/UIN/Temporary ID) (Name) (Address) Signature (DSC): Name: Designation: Office Address: THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2475 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 Tax Tax Tax Integrated Cess Tax Amount of refund/interest* claimed i. ii. Refund sanctioned on provisional basis (Order No....date) (if applicable) iii. Refund amount inadmissible > Gross amount to be paid (1-2-3) iv. Amount adjusted against outstanding dema....
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....n (...) of the Act. OR Nil 2478 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Part-B Order for withholding the refund With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been withheld against following reasons as per details below: Refund Order No.: Date of issuance of Order: Refund Calculation Integrated Central Tax State Tax UT Tax Cess Tax Amount of Refund Sanctioned i. Amount of Refund Withheld ii. Amount of Refund Allowed 111. 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: Signature (DSC): Name: Designation: Office Address: SCN No.: THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2479 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 ....
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....g 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: Signatory: Place: Signature of Authorised Name: Designation / Status: 2481 2482 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 1.GSTIN 2. Name 3. Address Form GST ASMT - 01 [See rule 98(1)] Application for Provisional Assessment under section 60 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 Centra State Integrate Ces 1 tax I d tax S monthly turnover of the commodit ☠tax y/ service 1 2 3 4 5 6 7 8 5. Reason for seeking provisional assessment 6. Documents filed 9 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. Signature of Authorised Signatory Name Designation/Status Date ----- THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Reference No.: To GSTIN -Name For....
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.... Order No. Order date 4. Details of the security furnished Sr. No. Mode Reference no. / Debit entry no. (for cash payment) Date Amount Name of Bank 1 2 3 4 5 6 Note - Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order. 5. Declaration - (i) The above-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) 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. (iii) 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 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 I/W...................of. Bond for provisional assessment [Rule 98(3) & 98(4)] ...,hereinafter called "obligor(s)", am/are held and firmly bound to the President of In....
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....ddress Occupation Date Place Witnesses (1) Name and Address (2) Name and Address Occupation Occupation Accepted by me this....... ..day of (month) .of (year) (Designation) for and on behalf of the President of India./ Governor of (state)". THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Reference No.: To GSTIN- Name - Form GST ASMT -06 [See rule 98(5)] Address - Application Reference No. (ARN) Provisional Assessment order no. - Date Date Date: 2489 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 >. Signature Name Designation 2490 Reference No.: To G....
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....aid date, it will be presumed that you have nothing to say in the matter and proceedings in accordance with law may be initiated against you without making any further reference to you in this regard. Signature Name Designation 2493 2494 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GST ASMT -11 [See rule 99(2)] Reply to the notice issued under section 61 intimating discrepancies in the return 1. GSTIN 2. Name 3. Details of the notice Reference No. Date 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 - THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2495 Reference No.: To GSTIN Name Address Tax period - ARN- Form GST ASMT-12 [See rule 99(3)] F.Y.- Date - Date: Order of acceptance of reply against the notice issued under section 61 This has reference to your reply dated in response to the notice issued vide reference dated. Your reply ....
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....stration and why penalty should not be imposed for violation of the provisions of the Act or the rules made thereunder. at In this connection, you are directed to appear before the undersigned on ---- (time) ---- (date) Signature Name Designation 2497 2498 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Reference No.: To Temporary ID Name Form GST ASMT-15 [See rule 100(2)] Address Tax Period - F.Y.- SCN reference no. - Date - Assessment order under section 63 Preamble > Date: The notice 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 ....
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....cceptance or Rejection of application filed under section 64 (2) The reply furnished by you vide application referred to above has been considered and found to be in order and the assessment order no.dated stands withdrawn. OR The reply furnished by you vide application referred above has not been found to be in order for the following reasons: > Therefore, the application filed by you for withdrawal of the order is hereby rejected. Signature Name Designation 2501 2502 Reference No.: To, GSTIN THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Name Address Period F.Y.(s) - Form GST ADT - 01 [See rule 101(2)] Date: Notice for conducting audit Whereas it has been decided to undertake audit of your books of account and records for the financial year(s) ........... to ........... in accordance with the provisions of section 65. I propose to conduct the said audit at my office/at your place of business on ------- 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....
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....f information available documents furnished by you and the findings/discrepancies are as under: Short payment Integrated tax Central tax State/UT tax Cess of Tax Interest Any other amount [Upload pdf file containing audit observation] You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated against you under the provisions of the Act. Signature Name Designation 2505 2506 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 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 ....
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....munication of the advance ruling DD/MM/YYYY 3 GSTIN / User id of the appellant 4 Legal Name of the appellant. 5 Trade Name of the appellant (optional). 6 Address of appellant at which notices may be sent 7 Email Address of the appellant 8 Mobile number of the appellant 9 Jurisdictional officer/ concerned officer 10 Designation of jurisdictional officer/concerned officer 11 12 Email Address of jurisdictional officer / concerned officer Mobile number of jurisdictional officer/concerned officer 13 Whether the appellant wishes to be heard in person? Yes/No 14. The facts of the case (in brief) 15. Ground of Appeal 16. Payment details Prayer 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. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2509 I, VERIFICATIO....
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....te - (i) Brief issue of the case under dispute - (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under dispute: Description Central State/UT tax Integrated Cess tax tax a) Tax/Cess b) Interest c) Penalty d) Fees e) Other charges (v) Market value of seized goods 10. Whether the appellant wishes to be heard in person - Yes/No 11. Statement of facts:- 12. Grounds of appeal:- 13. Prayer:- 14. Amount of demand created, admitted and disputed Particulars of demand/ refund Particulars Amount of a) Tax/ Cess demand b) Interest created (A) c) Penalty Central State/ Integrated Cess Total amount tax UT tax tax of demand c) Penalty admitted (B) d) Fees e) Other charges a) Tax/ Cess Amount b) Interest Cent ral State/ UT tax Inte Ces grat Total amount S tax ed tax > Fees Other 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: Name of the Applicant: 2513 2514 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GST APL-02 [See rule 108(3)] Acknowledgment for submission of appeal Your appeal has be....
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....5 6 7 8 9 10 11 a) Tax b) Intere st c) Penalt y d) Fees e) Other S f) Refun d Place: Date: Signature> Designation: Jurisdiction: 2518 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 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/ 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 Integrated Cess tax tax e) Other charges (v) Market value of seized goods 9. Whether the appellant wishes to be heard in person? 10. Statement of facts 11. Grounds of appeal 12. Prayer 13. Details of demand created, disputed and admitted Df demand Particulars Central State/UT Integrated Cess THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Amount demanded/ a) Tax/ Cess b) Interest ....
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....ed tax Cess 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 14 15 16 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2523 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 Authority- (ii) (iii) (iv) Order Number and date of Order- GSTIN/UIN/Temporary ID- Amount involved: Head Tax Interest Penalty Refund Total Integrated tax Central tax State/UT tax Cess Details of payment Head Tax Interest Penalty Refund Total Central tax State/UT tax Integrated tax Cess Total In case of cross-objections filed by the Commissioner State/UT tax/Central tax: (i) Amount of tax demand dropped or reduced for the period of dispute 2524 THE ASSAM GAZETTE, EXTRAORDINARY, JUN....
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....nder 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 Central tax State/ UT tax Integrated Cess tax d) Fees 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 2527 2528 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 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: Name: Designation/Status: 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:- Yes/No 5. Amount of tax credit carried forward in the return filed under existing laws: Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a)) Registration....
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....credit availed under existing law Total VAT [and ET] credit unavailed under existing law (admissible as ITC of State/UT tax) (8-9) existing law law 1 2 4 5 6 8 9 10 Total 7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6). (a) 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)) Sr. no. Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock HSN (at 6 digit level) 1 2 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 Rule 117 (4) Inputs (b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5): Name of the Invoice supplier number Invoice date Description Quantity UQC Value Eligible duties and taxes VAT/[ET] Date on which entered in recipients books of account THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2....
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....al Sr. No. GSTIN of Principal Description Unit 3 4 Details of goods with Agent Quantity Value 6 Details of goods held by the agent THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2533 11. 12. Sr. No. 1 GSTIN of Principal Details of goods with Agent Input Tax to be taken Description Unit Quantity Value 3 4 5 6 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 2 3 4 Total 7 VAT paid Taken as SGST Credit or Service Tax paid as Central Tax Credit 6 Details of goods sent on approval basis six months prior to the appointed day (section 142(12)) Document date GSTIN no. of Name & addres recipient, (if applicable of recipient Details of goods sent on approval basis HSN Description Unit Quantity Value 2 3 4 5 6 7 8 9 10 Sr Document No. no. 1 Total 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 therefrom Place Date Signature Name of Authorised Signatory Designation/Status 2534 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE ....